Analisis Pengukuran Kinerja Perusahaan Dengan Konsep Balanced Scorecard

The objective of the research is to evaluate performance of Madubaru firm. This research use the methode of Balanced Scorecard which balancing measurement of non finance performance and finance performance. In the perspective learning and growth emphasize on the education and employees training, and also employees satisfaction. In the perspective of internal business process, it emphasize at the the level of success and organizational development. In perspective of customer emphasize at the customer satisfaction. In perspective of finance can see from finance ratio. The research have result learning and growth perspective with good performance, internal business process perspective with very good performance, customer perspective with enough performance, financial perspective estimation with good performance. At general we can assesd performanced of Madubaru firm is good and expected to be improved again. Keyword : Balanced Scorecard, Learning and Growth Perspective, Internal Business Process Perspective, Customer Perspective, Financial Perspective.

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ANALISIS KINERJA MANAJEMEN BERDASARKAN BALANCED SCORECARD

Jurnal Bisnis dan Manajemen ◽

10.20961/jbm.v15i1.4114 ◽

2017 ◽

Vol 15 (1) ◽

pp. 45

Author(s):

Jumingan Jumingan

Keyword(s):

Business Process ◽

Balanced Scorecard ◽

Employee Productivity ◽

Business Growth ◽

Production Time ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process

The purpose of the research was to help CV. Angkasa manager in measuring business growth level and increasing capability and also commitment personal, They were expected could increase employee productivity and make production time more efficient so that able to increase service quality to customer.The research is case study was applied on CV. Angkasa, Using descriptive methodology. Variables in this research using forth perspective in Balanced Scorecard are financial perspective, customer perspective, internal business process perspective, learning and growth perspective .The results showed (1) financial on CV. Angkasa was good, (2) most of customer’s were satisfied on its product’s even though there were complaint of delay product’s distribution (3) inefficiency production time was reason of delay product’s distribution occurred (4) lower employee ethos was caused by lower company attention which had on impact to relationship between employee and manager that will affect employee productivity.

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Pengukuran Kinerja Perusahaan Pada Pt. Yyy Dengan Menggunakan Metode Balanced Scorecard

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v3i3.4974 ◽

2019 ◽

Vol 3 (3) ◽

Author(s):

Richardson Harjanto Nurdin

Keyword(s):

Business Process ◽

Balanced Scorecard ◽

Company Performance ◽

The Balanced Scorecard ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process ◽

Year 2013

This research aims to find out how the company performance of PT. YYY can be measured and evaluated by using the balanced scorecard method. The research using the balanced scorecard method aims to evaluate four important perspectives at PT. YYY which includes financial perspective, internal business process perspective, customer perspective, and growth and learning perspective in the period of the year 2013 to 2017.

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Penilaian Kinerja Bank Mega Syariah Dengan Metode Balanced Scorecard Periode 2015-2019

Etihad: Journal of Islamic Banking and Finance ◽

10.21154/etihad.v1i1.2945 ◽

2021 ◽

Vol 1 (1) ◽

pp. 66-81

Author(s):

Wahyuni Aminatun ◽

Parno Parno ◽

Angrum Pratiwi

Keyword(s):

Performance Assessment ◽

Business Process ◽

Balanced Scorecard ◽

Financial Services ◽

Annual Reports ◽

The Balanced Scorecard ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process

The purpose of this study was to determine the performance assessment of Bank Mega Syariah with the Balanced Scorecard method. There are four aspects of assessment in the balanced scorecard, namely financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The research method used is descriptive quantitative. The type of data is secondary, sourced from the Financial Statements and Annual Reports that have been published by Bank Mega Syariah. The data collection technique uses the documentation method from the official website of the Financial Services Authority, and the official website of Bank Mega Syariah. Data analysis technique is to calculate the score of each perspective, based on predetermined criteria. The results obtained from the analysis of the performance assessment of Bank Mega Syariah using the Balanced Scorecard method for the 2015-2019 period, for a financial perspective the NPF ratio shows a healthy predicate, the FDR ratio with a fairly healthy predicate, and an ROA ratio with a healthy predicate. healthy predicate, ROE ratio with fairly healthy predicate, BOPO ratio with very healthy predicate, and CAR ratio with very healthy predicate. For the customer perspective, it shows a decrease in Market Share and shows an increase in Customer Profitability. For the internal business process perspective, it shows an increase in Process Innovation and an increase in After Sales Service. For the learning and growth perspective, it shows a decrease in employee retention and shows an increase in employee productivity.Tujuan penelitian ini adalah mengetahui penilaian kinerja Bank Mega Syariah dengan metode Balanced Scorecard. Terdapat empat aspek penilaian dalam balanced scorecard, yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan. Metode penelitian yang digunakan adalah kuantitatif deskriptif. Jenis data yaitu sekunder, yang bersumber dari Laporan Keuangan dan Laporan Tahunan yang telah dipublikasi oleh Bank Mega Syariah. Teknik pengumpulan data menggunakan metode dokumentasi dari website resmi Otoritas Jasa Keuangan, dan website resmi Bank Mega Syariah. Teknik analisis data yaitu dengan menghitung skor masing-masing perspektif, berdasarkan kriteria yang telah ditetapkan. Hasil yang diperoleh dari kajian analisis penilaian kinerja Bank Mega Syariah dengan menggunakan metode Balanced Scorecard periode 2015-2019, untuk perspektif keuangan pada rasio NPF menunjukkan predikat sehat, rasio FDR dengan predikat cukup sehat, rasio ROA dengan predikat sehat. predikat sehat, rasio ROE dengan predikat cukup sehat, rasio BOPO dengan predikat sangat sehat, dan rasio CAR dengan predikat sangat sehat. Untuk perspektif pelanggan menunjukkan penurunan Pangsa Pasar dan menunjukkan peningkatan Profitabilitas Pelanggan. Untuk perspektif proses bisnis internal menunjukkan peningkatan dalam Inovasi Proses dan peningkatan Layanan Purna Jual. Untuk perspektif pembelajaran dan pertumbuhan menunjukkan penurunan Retensi Karyawan dan menunjukkan peningkatan Produktivitas Karyawan.

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Analysis of Company Performance Measurement using the Balanced Scorecard Method

Journal of Accounting Auditing and Business ◽

10.24198/jaab.v3i1.22810 ◽

2020 ◽

Vol 3 (1) ◽

pp. 82

Author(s):

Arif Setiawan ◽

Andry Arifian Rachman

Keyword(s):

Business Process ◽

Balanced Scorecard ◽

Company Performance ◽

The Balanced Scorecard ◽

Water Company ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process ◽

Regional Water

This study aims to determine how the performance of the Regional Water Company of Sleman Regency by using the Balanced Scorecard method viewed from a financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The results of the study show that the performance of the Regional Water Company of Sleman Regency in 2015-2017 can be said to be good, and included in the "healthy" category, with a total performance value of 3,035 in 2015; 3,110 in 2016; and 3,480 in 2017

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The Application of Balanced Scorecard Approach as the Yardstick of Bank Performance Assessment

International Journal For Research In Business, Management And Accounting (ISSN: 2455-6114) ◽

10.53555/bma.v1i2.1675 ◽

2021 ◽

Vol 1 (2) ◽

pp. 24-43

Author(s):

Pompong Budi Setiadi ◽

Ratna Ursula S ◽

Sri Rahayu

Keyword(s):

Business Process ◽

Balanced Scorecard ◽

Circulation Rate ◽

Service Process ◽

Employee Productivity ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Asset Quality ◽

Internal Business Process

The objective of research is to understand and to examine how good is the performance of BPR Dinar Pusaka at Sidoarjo based on the use of balanced scorecard approach, especially concerning with the measurement of performance with financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. Method used in this research is quantitative data analysis. Result of calculation and analysis is then used as the base for decision-making or also as the reference in making conclusion whether the performance of bank management is good or not if measured using balanced scorecard approach. This position is supported by Dahlan and Siamat, Tawaf and Tjukria, P, Kaplan and Norton, Yuwono, Sukarno, and Ichsan, Ratnawati, Mulia, Sutrisno Hadi, Husien Umar, Mulyadi, and Suharsimi Arikunto. Pursuant to the result of research, the conclusion is made as following: (1) Financial perspective at BPR Dinar Pusaka is described by the increase of the ratios of asset quality and efficiency and the decline of the ratios of capitalization, rentability and liquidity. (2) Customer perspective at BPR Dinar Pusaka is explained by the increase of customer retention and customer profitability rates and the satisfaction of saving customers and credit customers, but with the decline of customer acquisition. (3) Internal business process perspective at BPR Dinar Pusaka is indicated by the increase of receivable circulation rate, the improved timings for credit service process and saving service process, and the reduced level of uncollected receivable risk. (4) Learning and growth perspective at BPR Dinar Pusaka is reflected by the increase of employee training rate and employee satisfaction rate but with the decline of employee productivity rate.

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IPTEKS BALANCED SCORECARD PADA PT. DAYA ANUGRAH MANDIRI MANADO

Jurnal Ipteks Akuntansi Bagi Masyarakat ◽

10.32400/jiam.2.02.2018.21817 ◽

2018 ◽

Vol 2 (02) ◽

Author(s):

Brenda M L Kawatu ◽

Nadiya R Tamaka ◽

Lady D Latjandu

Keyword(s):

Performance Assessment ◽

Performance Appraisal ◽

Business Process ◽

Balanced Scorecard ◽

The Balanced Scorecard ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process ◽

A Company

One important factor in assessing the achievements and success of a company to achieve a company goal is by conducting a performance appraisal analysis, PT Daya Anugrah Mandiri Manado is a company engaged in the sale of Honda motorcycles and maintenance which of course must be carried out performance assessment to measure level of achievement and success achieved. In this study the author conducted an analysis on PT Daya Anugrah Mandiri Manado for performance assessment using the Balanced Scorecard method which discusses several things in the method. With the method of performance assessment analysis and financial perspective techniques, customer perspective, internal business process perspective, learning and growth perspective. The results of the study are very good at using this method to assess the growth performance of the company. With suggestions, you can do an analysis of PT Daya Anugrah Mandiri Manado in order to find out whether there is performance growth or not.Keywords : performance measurement, balanced scorecard

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EVALUASI KINERJA PT. PINDAD (PERSERO) DENGAN BALANCED SCORECARD (Studi Kasus Pada PT. Pindad (Persero)

Jurnal Ilmiah Akuntansi ◽

10.23887/jia.v1i1.9982 ◽

2017 ◽

Vol 1 (1) ◽

Author(s):

Diah Andari

Keyword(s):

Business Process ◽

Balanced Scorecard ◽

Business Processes ◽

Profit Margin ◽

Financial Perspective ◽

Net Profit ◽

Customer Perspective ◽

Equity Ratio ◽

Process Perspective ◽

Internal Business Process

ABSTRAKPenelitian ini bertujuan untuk mengevaluasi kinerja PT. Pindad (Persero) menggunakan Balanced Scorecard, yaitu terkait kinerja perusahaan dalam perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan pembelajaran dan pertumbuhan. Untuk Perspektif Keuangan, kinerja organisasi sudah baik, tetapi ada beberapa indikator yang realisasinya belum sesuai dengan target yang ditetapkan oleh organisasi, seperti net profit margin, debt equity ratio, dan cash ratio. Evaluasi pada Perspektif Pelanggan ditinjau dari perspektif pelanggan menunjukkan bahwa kinerja organisasi telah baik yang dapat dilihat dari pencapaian target yang telah ditetapkan oleh organisasi. Untuk evaluasi Perspektif Proses Bisnis Internal, kinerja organisasi sudah baik sebagaimana dilihat dari tercapainya target-target yang sudah ditetapkan oleh organisasi. Tindak lanjut terhadap fraud dan jumlah kasus pending selanjutnya perlu dilakukan dan disiasati lebih awal sebelum penyimpangan tersebut mengakibatkan kerugian dikemudian hari karena akan secara signifikan mempengaruhi kelangsungan bisnis perusahaan. Evaluasi Pembelajaran & Pertumbuhan Perspektif juga menunjukkan kinerja pertumbuhan yang telah baik itu dapat dilihat dari pencapaian target yang telah ditetapkan target oleh organisasi.Kata kunci: Balanced Scorecard, Perspektif Keuangan, Perspektif Pelanggan, Perspektif Proses Bisnis Belajar Internal & Perspektif Pertumbuhan ABSTRACTThis study aimed to evaluate the performance of PT. Pindad (Persero) using the Balanced Scorecard, which is related to the performance of companies in the financial perspective, customer perspective, internal business processes, and learning and growth. For the Financial Perspective, the organization's performance has been good, but there are some indicators that realization is not in accordance with the targets set by the organization, such as the net profit margin, debt equity ratio and cash ratio. Evaluation on Customer Perspective viewed from the perspective of customers shows that organizations have good performance that can be seen from achieving the targets set by the organization. For the evaluation of Internal Business Process Perspective, the organization's performance has been good, as seen from the achievement of the targets set by the organization. Follow-up of the fraud and the number of cases pending further needs to be done and to be handled early before the irregularity resulting in losses in the future because it will significantly affect the company's business continuity. Evaluation of Learning & Growth Perspective also showed growth performance has been good it can be seen from the achievement of the targets set by the target organization.Keywords: Balanced Scorecard, Financial Perspective, Customer Perspective, Internal Business Process Perspective, Learning & Growth Perspective.

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Perancangan Pengukuran Kinerja di PT Sayuran Siap Saji dengan Pendekatan Balanced Scorecard

MANAJEMEN IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah ◽

10.29244/mikm.14.1.35-43 ◽

2019 ◽

Vol 14 (1) ◽

pp. 35-43

Author(s):

Yuni Astuti Tri Tartiani ◽

Ujang Sumarwan ◽

Sahara

Keyword(s):

Business Process ◽

Balanced Scorecard ◽

Management Tool ◽

Structured Interviews ◽

Literature Study ◽

Strategic Objectives ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process

PT Sayuran Siap Saji is one of the fresh cut vegetable supplier companies that are developing. In maintaining existence as a result of increasingly fierce business competition, PT X needs to continue to improve its performance. The objectives of the research were to built performance measurement at PT Sayuran Siap Saji using Balanced Scorecard (BSC). BSC is a management tool in measuring performance comprehensively. This research used descriptive techniques through case studies. Determination of resource persons is done by purposive sampling method, namely five experts from the management of PT Sayuran Siap Saji. The data was collected through in-depth interview techniques, structured interviews using questionnaires and literature study. There were four perspectives that became variables in this research, which were financial perspective, customer perspective, internal business process perspective and growth and learning perspective. Analytic Hierarchy Process (AHP) was used to determined the perspective priority and strategic objectives of Balanced Scorecard. The result showed that in the customer perspective, four strategic objectives were identified and five strategic objectives for each of financial perspectives, internal business process perspectives and learning and growth perspectives were identified. In the customer perspective, enhancement of satisfaction and trust from customers shows the highest contribution, meanwhile in the financial perspective, fulfill the requirements to the supplier shows the highest contribution. In the growth and learning perspective, enhancement of the capabilities and the development of the human resources shows the highest contribution, and in the internal business process perspective, product and production process in accordance with the standards shows the highest contribution to the companies performance. This means that the four strategic objectives of each perspective that have the highest contribution are the basis for determining targets and better strategic initiatives for companies in maintaining and improving their performance

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Lembaga Keuangan Mikro Adat Sebagai Penggerak Perekonomian Desa Lambing

WIDYA MANAJEMEN ◽

10.32795/widyamanajemen.v2i2.878 ◽

2020 ◽

Vol 2 (2) ◽

pp. 55-68

Author(s):

Putu Krisna Adwitya Sanjaya ◽

Made Heny Urmila Dewi

Keyword(s):

Rural Communities ◽

Business Process ◽

Balanced Scorecard ◽

Microfinance Institutions ◽

The Balanced Scorecard ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Quantitative Descriptive ◽

Internal Business Process

This study aims to analyze the performance of Lambing Badung Regency customary microfinance institutions which are assessed from four perspectives, namely: (1) financial perspective, (2) customer perspective, (3) internal business process perspective, and (4) learning and growth perspective. This study is a type of quantitative descriptive study that explains the performance of customary microfinance institutions in 2017 - 2019. Data are collected using questionnaires, documentation, and interviews which are then analyzed using the balanced scorecard approach. This study found the fact that the performance of Lambing indigenous microfinance institutions based on four perspectives: (1) the overall finance is in the healthy category, (2) the overall customer is in a good category, (3) the internal business process is classified as efficient, and (4) learning and growth as a whole are in a good category. By having a good performance, this institution is expected to be more developed and of course, with the development of customary microfinance institutions, the economy in the area will also be increasingly stretched which can become a pillar driving the economy so that there is an acceleration of the welfare of rural communities.

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Analisis Kinerja Pegawai melalui Pendekatan Balanced Scorecard pada Kantor Sekretariat Daerah Kota Depok

Telaah Bisnis ◽

10.35917/tb.v17i1.42 ◽

2017 ◽

Vol 17 (1) ◽

Author(s):

Astri Susana Maharani ◽

Ignatius Jeffrey ◽

Augustina Kurniasih

Keyword(s):

Business Process ◽

Balanced Scorecard ◽

Business Processes ◽

Standard Operating Procedure ◽

The Balanced Scorecard ◽

Financial Perspective ◽

Standard Operating ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process

This study aims to analyze the performance of employees through the Balanced Scorecard approach consisting of four perspectives: financial, customer, internal business processes, and learning and descriptive growth perspective. The method used is literature search on a budget document called Laporan Akuntabilitas Kinerja Pemerintah (LAKIP) or Government Performance Accountability Report, of Regional Secretariat office Depok in 2012-2013. The budget document was prepared in April 2014 for the financial perspective, while the other three perspectives were made through questionnaires completed by 30 respondents from the work partners of Regional Secretariat Office of Depok City. While the questionnaires for internal business process perspective, and learning and growth perspective were filled out by 129 respondents from the employee of Regional Secretariat Office of Depok City. These questionnaires were prepared within the period of March-September 2014. Likert scale was used for variable measurement where a score of 1 was the lowest value and the highest value was a score of 5. Hypothesis testing was done by assessing the results of the answers on the understanding of work partners and employees, by understanding the value of the percentage. The result showed that the performance of the financial perspective was very good, and the performance of employees through customer perspective indicated employees produce services in accordance with their duties and functions was also very good, which was showed by as much as 85.65% of respondents agreed. Moreover, the internal business process perspective showed employee produces services in accordance with the Standard Operating Procedure (SOP) as well as the result of learning and growth perspective were very good, with the results of as much as 89.14% and 91.59% of respondents agreed, respectively. These perspectives, hopefully will generate Balanced Scorecard framework that in turn, will provide inputs for the development of Human Resources (HR) at the office of the Regional Secretariat Depok.

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