Implementasi Balanced Scorecard sebagai Alat Pengukur Kinerja pada Koperasi Simpan Pinjam ARTA PANCA JAYA di Kabupaten Sidoarjo

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Anita Kartika
Keyword(s):  
Balanced Scorecard ◽  
Qualitative Data ◽  
Balance Sheet ◽  
Credit Unions ◽  
Average Score ◽  
Accurate Information ◽  
Company Performance ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Internal Business Process

This study aims to determine the performance of Credit Unions ARTA PANCA JAYA when measured using the concept of balanced scorecard through four perspectives, namely: financial perspective, customer perspective, internal business process and learning and growth perspective, so it can be used as information for management in assessing company performance. The data used is quantitative and qualitative data. Quantitative data is data that can be measured, including comparative balance sheet, profit/loss and others. While the qualitative data is data that cannot be measured. The purpose of this study was to make a descriptive/picture, describe a systematic, factual and accurate information on the facts, characteristics and relationships between phenomena diselidiki. This study seeks to get an overview of the performance of companies in this regard, namely Credit Unions ARTA PANCA JAYA when viewed from four perspectives of the balanced scorecard. Performance measurement in this study using a score of -1 for the performance of “less”, and 0 for performance “pretty” and one for performance “good”. Total score assessment of performance against Credit Unions ARTA PANCA JAYA is 8, of the total weight of the standard 15. Thus, the average score is 8/15 = 0.53 (situated between 0 to 0.6).Berdasarkan results of performance assessment Credit Unions ARTA PANCA JAYA in 2010 showed that the performance of Credit Unions ARTA PANCA JAYA   overall was good. 

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 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

THE BALANCED SCORECARD METHOD FOR ASSESSING COMPANY PERFORMANCE (Case Study at PT Salatiga State Electricity Company)

2020 ◽  
Vol 4 (03) ◽  
Author(s):  
Wikan Budi Utami ◽  
Iin Emy Prastiwi ◽  
Suhesti Ningsih
Keyword(s):  
Balanced Scorecard ◽  
Business Processes ◽  
Sampling Procedure ◽  
Company Performance ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Process Perspective ◽  
Quantitative Descriptive ◽  
Internal Business Process

This study aims to examine whether financial perspectives, customers, internal business processes, as well as perspectives of growth and learning partially or simultaneously affect the performance of PT Salatiga State Electricity Company (PLN). This study uses a quantitative descriptive approach with a population of employees of PT Perusahaan Listrik Negara (PLN) Salatiga. The sampling procedure used in this study is the purposive sampling method. This study uses a sample of 32 employees who fit predetermined criteria. Data in this study were collected by distributing questionnaires. The results of this study indicate that the financial perspective, customers, internal business processes as well as the perspective of growth and learning simultaneously have a significant effect on the performance of PT Salatiga State Electricity Company (PLN) as evidenced by the significance value of F (0.007) F table (2.71). Partially the variables of financial perspective, customer, and internal business process perspective have no significant effect on company performance, while the growth and learning perspective variable has a positive and significant effect on company performance. The adjusted R square determination coefficient is 0.309. This proves that the independent or independent variable is able to influence the dependent or dependent variable by 30.9%, while the remaining 69.1% is influenced by other variables outside this study. Keywords: balanced scorecard, company performance

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.

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

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.

scholarly journals Analisis Kinerja Perusahaan CV. Bali Indah dengan Metode Balanced Scorecard

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
PS. Saraswati ◽  
DP. Darmawan ◽  
K Suamba
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Employee Satisfaction ◽  
Customer Acquisition ◽  
Company Performance ◽  
Satisfaction Index ◽  
Total Debt ◽  
Financial Perspective ◽  
Process Perspective ◽  
Internal Business Process

ABSTRACTANALYSIS OF COMPANY PERFORMANCE OF CV. BALI INDAHWITH BALANCED SCORECARD METHODBusiness competition has raised the work standard in various dimensions suchas quality, cost, and smooth operation. The challenge caused by the increasingcompetition is that companies or institutions will do anything that is consideredimportant for strategic competitiveness and overall business improvement. That is,companies will always compete to attract customers by offering various facilities atcompetitive prices. This situation will obviously encourage the management to makecertain strategies in order to win the competition and achieve companies ultimategoals. This study entitled "Analysis of Company Performance of CV. Bali Indah withBalanced Scorecard method. The company's performance is looked from fourperspectives of Balanced Scorecard namely financial perspective, customer, internalbusiness processes, learning and growth. The aim of this study is to analyze theperformance of CV. Bali Indah based on the four perspectives of the BalancedScorecard.The Performance of CV. Bali Indah from a financial perspective in this studywere assessed using Liquidity Ratio (current ratio and quick ratio), ProfitabilityRatio (net profit margin, return on assets and return on equity), Solvency Ratio (totalasset to debt ratio and networth to debt ratio), Leverage ratio (total debt total assetsratio and total debt to equity ratio) and Activity Ratio (total assets turn over). Theperformance of costumer perspective used the customer acquisition and customersatisfaction index. Internal business process performance was assessed by usingManufacturing Cycle Effectiveness (MCE). The performance assessment of learningand growth perspective was done by assessing the capability of employees bymeasuring employee productivity and employee satisfaction index. Based on the study findings, it can be concluded that CV. Bali Indah fromFinancial Perspective of the year 2011-2014 is rated good. From the customerperspective, customer acquisition fluctuated and customer satisfaction index resultsarevery good (customers were satisfied with their transactions with CV. Bali Indah).Assessment on internal business process perspective by assessing product ordertransaction using Cycle Manufacturing Effectiveness is rated good. Product ordertransaction has run effectively.In term of learning and growth perspective, employeeproductivity fluctuated from 2011-2014 and the employee satisfaction index result isgood (employees are satisfied with their employment in CV. Bali Indah)Key Words: Balanced Scorecard, Financial Perspective, Customer Perspective,Internal Business Process Perspective and Learning and Growth Perspective.

scholarly journals Analisis Penerapan Balance Scorecard, Alat Ukur Penilaian Kinerja pada Dinas Pendapatan, Pengelolaan Keuangan, dan Aset Kabupaten Sidoarjo

2017 ◽  
Vol 7 (1) ◽  
pp. 59
Author(s):  
Mahsina Mahsina ◽  
Asmie Poniwatie ◽  
Cholifah Cholifah
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Research Result ◽  
Secondary Data ◽  
Regional Government ◽  
The Balanced Scorecard ◽  
Mission Strategy ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Internal Business Process

<p><span class="fontstyle0">Nowadays, the performance measurement is often only measure of financial performance, and it cannot portray overall the company’s performance. It’s given these shortcomings, then created a performance measurement method that considers the financial aspects as known as the Balanced Scorecard. Balanced Scorecard performance measurement involves four perspectives: i.e. financial perspective, customer perspective, internal business process </span>perspective, and learning and growth perspective. The authors choose to use Dinas Pendapatan, Pengelolaan Keuangan, dan Aset of Sidoarjo Regional Government Agency, because during the measurement of performance of company remains focused on financial aspects. The approach of this study is a qualitative approach. The data source are secondary data, where it is an overview of the company gained from those authorized in the agency, vision, mission, strategy, and corporate organization sectors. The research result of this study using the balanced scorecard performance that involves the four perspectives.</p>

scholarly journals IPTEKS BALANCED SCORECARD PADA PT. DAYA ANUGRAH MANDIRI MANADO

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

scholarly journals PENERAPAN BALANCED SCORECARD PADA PERUSAHAAN JASA DI INDONESIA

2017 ◽  
Vol 9 (1) ◽  
Author(s):  
Markus Djohan Utama ◽  
Ririn Breliastiti
Keyword(s):  
Balanced Scorecard ◽  
Business Strategy ◽  
Fast Food ◽  
Primary Research ◽  
The Balanced Scorecard ◽  
Service Companies ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Internal Business Process

Each company must have objectives that must be achieved. The main objective of the company is trying to make a profit as much as possible, where the profit is often used for business development. At this time, the popular method of performance measurement is the Balanced Scorecard. This method has been integrated with various methods of business strategy is expected to improve the company's performance significantly. Balanced Scorecard is a measurement method for measuring the company's performance in the future by considering four perspectives to measure the performance of the company are financial perspective, customer perspective, internal business process, and learning-growth perspective. This study aims to determine the application of Balanced Scorecard according to four perspectives and results of their performance according to the Balanced Scorecard measures for the three service companies under investigation. This research is a descriptive study based on observations carried out at three services company in Indonesia. Research on the application of balanced scorecard will be performed at three selected service companies, namely PT Fast Food Indonesia, PT Graha Layar Prima and PT Kristamedia Primary. Research results that the three companies have a Balanced Scorecard approach is a bit different, but still using the same four perspectives. Determination of the weight and the score is determined by the company taking into account the targets to be achieved for each perspective. The indicators used for each perspective also vary, depending on the target to be achieved, and the types of indicators can also vary. The three companies produce good Balanced Scorecard, which illustrates that the financial and non-financial performance can work in harmony and balance to achieve the goals set.<br />Keywords: Balanced Scorecard

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