ANALISIS BALANCE SCORE CARD SEBAGAI SUATU ALAT PENGUKURAN KINERJA PERUSAHAAN (Studi Kasus pada PT. Sierad Produce Tbk.)

2019 ◽  
Vol 7 (01) ◽  
pp. 61
Author(s):  
Syarief Gerald Prasetya
Keyword(s):  
Balanced Scorecard ◽  
Organizational Innovation ◽  
Research Result ◽  
Company Performance ◽  
Balance Scorecard ◽  
Financial Perspective ◽  
Top Managers ◽  
Business Perspective ◽  
Customer Perspective ◽  
Operational Activity

   Information technology era forces a company to find out and to make use new ways to win competition. One of the way that company can go through the competition is to emprove the company performance. Company performance can only be done if the level of the company’s performance in the past and currently known clearly. Analyzing tool which determine the level of company performance is balance scorecard analysis. Balanced scorecard is interpreted as a set of measurement which shows the pictures of the business in brief but comprehensive to the top managers. Balanced scorecard covers the standard criterias of financial describes the actionwhich has been carried out for customer satisfaction, internal process, organizational innovation and the improvements of measurement of operational activity as a trigger of financial performance in the future. In this research, there are four perspective of balanced scorecard searched, which consists of financial perspective, customer perspective, internal business perspective, and also learning and growth perspective. Based on the results of th e research carried out at PT Sierad Produce Tbk, the writer concludes that the arrangement and the implementation of the balance scorecard have been done well because the achievement of the performance on KPI (key performance indicators) has been reached in general eventhough the achievement is not 100%. Based on the evaluation of the research result, the writer suggest to always keep controlling of balance scorecard and also on the achievement target of aech perspective. The controller should handle soon if there is any deviation infraction on balance scorecard implementation. Keywords : Balanced scorecard, financial perspective, customer perspective, internal business perspective, also learning and growth perspective.

scholarly journals Pengukuran Kinerja Bank Perkreditan Rakyat Werdhi Sedana Kabupaten Gianyar Dengan Teknik Balanced Scorecard

2019 ◽  
pp. 519
Author(s):  
Pande Made Hierra Andira Sari ◽  
I Ketut Suryanawa
Keyword(s):  
Balanced Scorecard ◽  
Simple Random Sampling ◽  
Employee Productivity ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Analysis Technique ◽  
Business Perspective ◽  
Customer Perspective ◽  
Number Of Customers

This research was conducted at BPR Werdhi Sedana from 2015 - 2017. The population is all employees and customers of BPR Werdhi Sedana. The sample for employees was 41 and the samples for customers used were 99 savings customers, 87 deposit customers and 96 credit customers. The technique used to take samples is simple random sampling.. The data analysis technique used is perspective on the Balanced Scorecard. The financial perspective got results that are categorized as good. The customer perspective can increase customer satisfaction that produces good numbers and is supported by an increase in the number of customers. The internal business perspective uses infrastructure capacity which has decreased and on innovation growth, BPR has been able to increase innovation in 2018. Then, the learning and growth perspective shows an increase in employee productivity and employee satisfaction. Keywords: Performance assessment, balance scorecard.

scholarly journals COMPANY PERFORMANCE APPRAISAL USING THE BALANCE SCORECARD METHOD TO IMPROVE PERFORMANCE IN PUBLIC COMPANIES JASA TIRTA I

Profit ◽  
2021 ◽  
Vol 15 (01) ◽  
pp. 1-7
Author(s):  
Supriyadi Eko Prasetiyo ◽  
Mohammad Burhan ◽  
Gaguk Apriyanto
Keyword(s):  
Performance Appraisal ◽  
Balanced Scorecard ◽  
Performance Indicators ◽  
Company Performance ◽  
Public Performance ◽  
Public Companies ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective

Jasa Tirta I Public Company is a state-owned company engaged in the management of water resources. The quality of the performance of an organization can be known by measuring the performance of the achievement of performance indicators. Comprehensive planning of performance indicators is needed. This study aims to determine the performance measurement of Perum Jasa Tirta I by the Balanced Scorecard method and then analyzed by the PDCGA (Plan-Do-Check-Goal-Action) method for continuous improvement to improve company performance. The research method used in this study uses a mixed-method approach. The results showed that the measurement of public performance based on the Balanced Scorecard Perum Jasa Tirta I 2015-2019 method is divided into 4 approaches: financial perspective, customer perspective, internal business process perspective, and learning & growth perspective including good performance. Judging from the financial perspective it is included in the very good category. From the customer perspective, it is included in the excellent category. From the internal business perspective it is classified as quite good, Electricity Raw Water Service indicators reached 93% of the 100% target and environmental management achieved 97% of the 100% target. From the perspective of learning & growth in the excellent category.

PENERAPAN BALANCED SCORECARD SEBAGAI PENGUKUR KINERJA MANAJEMEN PADA RUMAH SAKIT UMUM DAERAH INDRAMAYU

2008 ◽  
Vol 4 (1) ◽  
pp. 48
Author(s):  
Magdalena Nany ◽  
Lyna Raharjo ◽  
Kartika W.H
Keyword(s):  
Financial Performance ◽  
Balanced Scorecard ◽  
District Hospital ◽  
Profit Margin ◽  
Financial Perspective ◽  
Business Perspective ◽  
Customer Perspective

The objective of this research was to measure management's performcmce by applying balanced scorecard. Balanced scorecard is a contemporary managernent tool used to upgrade organization's capability by multiplying financial performance. Balanced scorecard has 4 perspectives.These perspectives are financial perspective, customer perspective, process intern business perspective and learning and growth perspective. Data were collected by questionnaire and interview. Thirty 'five patients and 40 employees from District Hospital of Indrar4oyu were taken as samples. The results-obtainedfrom applytng balanced scorecardwere : (I) Financial perspective, ROI tends to increase, but revenae growth tends to decrease; (2) Customer perspective, patients'retention tends to decrease and patients' acquisition tends to increase, but patients do not satisfy enough with District Hospital of Indramayu; (3) Process intern business perspective, hospital's productivity tends to increase and profit margin tends to increase, to:o; (4) Learning and growth perspective, employees' productivity tends to increase, but employees' retenfion tends to increase and employees do not satisfu enough with District Hospital of Indramayu.Keywords: management's performance, balanced scorecard, financial perspective, customer perspective, process internbusiness perspective, learning and growth perspective.

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

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.

scholarly journals Company performance measurement applying balanced scorecard approach

2019 ◽  
Vol 3 (1) ◽  
pp. 7-13
Author(s):  
Luh Kadek Budi Martini ◽  
Ida Bagus Raka Suardana
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Employee Productivity ◽  
Company Performance ◽  
Balance Scorecard ◽  
Productivity Level ◽  
Know How ◽  
Financial Perspective ◽  
Cycle Efficiency ◽  
Corporate Government

This research was intended to know how the performance of corporate government (BUMN) in Bali on period 2014-2016. It was reviewed from balance scorecard perspective. It was for to the detection and measures performance. The research concluded (1) the performance was reviewed from financial perspective maximal yet. Due to still found ratios fluctuations, only cash ratio that experience enhanced (2) the performance has been reviewed from non-financial perspective was good perspective (maximal). It was seen from perspective of customer and employee, average achieve satisfied criteria, from average employee productivity level experiences enhanced and from value side manufacturing cycle efficiency more than one.

scholarly journals Pengukuran Kinerja dengan Metode Balance Scorecard pada Perusahaan Printpro

2016 ◽  
Vol 15 (2) ◽  
Author(s):  
Yuniaristanto ◽  
Irfan Hilmi Hamdani ◽  
Niken Aristyawati ◽  
Galuh Qodrina
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Success Factor ◽  
Company Performance ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
Critical Success ◽  
Key Performance Index ◽  
A Value ◽  
Financial Perspective

<em>Performance measurement required by each company to conduct an evaluation of various aspects in order to improve the quality and increase the profit of the company. Performance measurement on Printpro done using the Balanced Scorecard method outlined in the Critical Success Factor or Key Performance Index. As for the weighting of each of these perspectives using Paired comparisson. Of the votes obtained some aspects that increase, constant and decreasing. For increased aspect is learning and growth perspective of the year 2014 amounted to 0.334 into 0.418 in 2015. While the constant perspective is the perspective of the customer from 2014 to 2015 is at a value of 0.84. And for the financial perspective of 2014 decreased by 0.835 into 0.752 in 2015, while the internal business perspective also declined from 0.17 in 2014 to 0.08 in 2015</em>

scholarly journals Analisis Pencapaian Strategi Menggunakan Balanced Scorecard

2019 ◽  
Author(s):  
Menik Meltra Putri ◽  
Siti Hajar Nurlaila
Keyword(s):  
Balanced Scorecard ◽  
Performance Indicator ◽  
Measurement Tool ◽  
Research Approach ◽  
Financial Perspective ◽  
Business Perspective ◽  
Customer Perspective ◽  
Process Perspective ◽  
Internal Business Process ◽  
Unit Performance

ABSTRACTThe purpose of this research is measurement strategy achievement of public education office of surabaya city using Balanced Scorecard as a measurement tool based on financial perspective, internal business process perspective, customer perspective, and learning and growth perspective. The research approach used is descriptive qualitative by using the method of observation and interview and then analyzed by giving an overview of the performance of the strategy undertaken and explain systematically. The stages of the analysis include weighting performance to measure the number of indexes, which consists of Major Performance Indicator Achievement Index (IKU), Strategic Target Value (NSS), Performance Perspective Value (NKP), Unit Performance Value (NKU).Keywords: Strategy achievement; Balanced scorecard; PerformanceABSTRAKTujuan dari penelitian ini adalah mengukur pencapaian startegi Dinas Pendidikan Kota Surabaya menggunakan Balanced Scorecard sebagai alat ukur berbasis strategis, meliputi financial perspectice, internal proses business perspective, customer perspective, serta learning dan growth perspectif. Pendekatan penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan menggunakan metode studi observasi dan wawancara.Tahapan analisis yang dilakukan meliputi pembobotan kinerja untuk menilai besaran angka/indeks,yang terdiri dari; Indeks Capaian Indikator Kinerja Utama (IKU), Nilai Sasaran Strategis (NSS), Nilai Kinerja Perspektif (NKP), Nilai Kinerja Unit (NKU).Kata kunci: Pencapaian strategi; Balanced Scorecard; Kinerja

scholarly journals Updating Balanced Scorecard Model for The Evaluation of The Strategic Performance in Greater Amman Municipality

2016 ◽  
Vol 12 (31) ◽  
pp. 307
Author(s):  
Fadia B. Al-haj Ahmad ◽  
Sulyman H. Atieh
Keyword(s):  
Balanced Scorecard ◽  
Work Experience ◽  
Descriptive Statistics ◽  
Balance Scorecard ◽  
Strategic Performance ◽  
Independent Variables ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Environmental Requirements ◽  
Study Participants

This study aimed to develop and update the model of Balance Scorecard (BSC) to measure the strategic performance efficiency at Greater Amman Municipality (GAM). In addition, the study objectives include the following: (1) To identify the availability of the BSC requirements in GAM; (2) To develop a set of measures that are in line with municipal work; and (3) To add to the BSC Model of the environmental requirements as a fifth perspective. In achieving these objectives, a questionnaire was developed based on theoretical review, previous studies, and the work experience of the authors in GAM. The questionnaire includes many items which covered five perspectives of BSC, and it was distributed to the study participants who were responsible for preparing and reviewing Strategic plan of GAM and other responsible employees in GAM. After determining the descriptive statistics and after the testing of the hypotheses, the study concluded that there is a statistical significant impact of all independent variables (customer perspective, financial perspective, environmental perspective, internal processes perspective, and learning and growth perspective) based on the efficiency of strategic performance in Greater Amman Municipality.

scholarly journals Tinjauan Balanced Scorecard Dalam Mengukur Kinerja Rumah Sakit

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Niken Dyahariesti ◽  
Richa Yuswantina ◽  
Ni Nyoman Sri Ayu Sumarningsih ◽  
Analia Dian Ningrum
Keyword(s):  
Human Capital ◽  
Balanced Scorecard ◽  
Network Size ◽  
Study Data ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Organization Capital ◽  
Business Perspective ◽  
Customer Perspective ◽  
Service Standards

 ABSTRAKPengukuran kinerja dapat dilakukan dengan pendekatan Balanced Scorecard (BSC). Balanced Scorecard (BSC) dapat menganalisis dari 4 perspektif  meliputi perspektif keuangan, perspektif pelanggan, perspektif bisnis internal serta perspektif pembelajaran dan pertumbuhan.  Penelitian ini untuk menganalisis dan mengevaluasi kinerja Instalasi Farmasi Rumah Sakit Roemani Kota Semarang pada tahun 2017 dan 2018 dengan pendekatan BSC. Metode penelitian ini deskriptif non eksperimental yang bersifat deskriptif analitik. Data dianalisa menggunakan SPSS dan excel untuk dibandingkan dengan nilai standar pada masing-masing pengukuran. Hasil dari perspektif keuangan : NPM tahun 2017 6,49% dan tahun 2018 6,15%, ROI tahun 2017 7,17% tahun 2018 6,18%, ITOR tahun 2017 sebesar 10,24 kali dan tahun 2018 12,41 kali, Rasio efektvitas tahun 2017 104,70% dan tahun 2018 96,55%, rasio efisiensi tahun 2017 63,10% tahun 2018 58,54%. Hasil dari perspektif pelanggan : retensi pelanggan tahun 2017 92,91% dan tahun 2018 95,24%, tingkat keterjaringan tahun 2017  96,27% dan tahun 2018 91,42%, kepuasan pelanggan pasien merasa puas. Pada perspektif bisnis internal dispensing time resep racikan 78 menit dan resep non racikan 34 menit. Tingkat ketersediaan obat sebesar 99,25%. Kinerja  perspektif pembelajaran dan pertumbuhan pada indikator human capital dan organization capital  tinggi, indikator information capital cukup tinggi. Evaluasi kinerja IFRS Roemani Kota Semarang pada perspektif keuangan dapat dikatakan cukup baik dan evaluasi kinerja pada perspektif pelanggan sudah baik. Perspektif bisnis internal belum memenuhi standar pelayanan minimal untuk resep racik maupun non racik. Pespektif pembelajaran dan pertumbuhan pada indikator human capital dan organization capital kategori tinggi, sedangkan pada indikator information capital kategori cukup tinggi. Kata Kunci : Analisis Kinerja, Balanced Scorecard, Instalasi Farmasi Rumah Sakit ABSTRACTPerformance measurement can be done with the Balanced Scorecard (BSC) approach. The Balanced Scorecard (BSC) can analyze 4 perspectives, including financial perspective, customer perspective, internal business perspective and learning and growth perspective.  This research aimed to analyze and evaluate the performance of Roemani Hospital Semarang  Pharmacy Installation in 2017 and 2018 using BSC approach. The method  used was a non-experimental descriptive analytic descriptive  study. Data were analyzed using SPSS and Excel to be compared with the standard values for each measurement. Results from the financial perspective were : NPM was 6.49% (2017) and 6.15% (2018); ROI  was 7.17 (2017) and 6.18 in 2018; ITOR in 2017 was 10.24 times and 12.41 times (2018), effectiveness ratio in 2017 was 104.70% and 96.55% (2018) ; efficiency ratio in 2017 was 63.10% and  58.54% (2018). Results from a customer perspective were; customer retention in 2017 92.91% and 95.24% (2018), the 2017 network size was 96.27% and 91.42% in 2018, and the customer satisfaction level of patients was satisfied. For the internal business perspective, dispensing time was 78 minutes and non-dispensed drug was  34 minutes. The availability level of drugs was  99.25%. The performance of learning and growth perspectives on the indicators of human capital and organization capital was  high, while the indicator of information capital was quite high.It can be concluded that the pharmacy department of Roemani  Hospital performance’s evaluation from a financial perspective was quite good and the performance evaluation from the customer's perspective was good. From the internal business perspectives, it did not meet the minimum service standards for both dispensed and non- dispensed drugs. The learning and growth perspective on the indicator of human capital and organization capital  was  high, while the information capital indicator was quite high. Key word: Performance analysis, Balanced Scorecard, hospital pharmacy installation

scholarly journals Analysis of Company Performance Measurement using the Balanced Scorecard Method

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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