Measurement Of Company Performance With Approach Balanced Score Study Case: Regional  Drinking Water Company

Performance is a process carried out in achieving a result for each company or organization in the stage of providing services or products to customers within a certain period of time in accordance with their duties and functions. This study aims to conduct and see the overall organizational picture of the performance assessment of the Regional Water Company (PDAM) of Sungai Penuh Jambi City using the Balanced Score Card approach. viewed from four perspectives, namely: financial perspective, customer perspective, internal business perspective, and learning and growth perspective. From the results of the research on the Performance Measurement of Regional Drinking Water Companies (PDAM) of Sungai Penuh Jambi City using the Balanced Scorecard approach from a financial perspective through the current ratio, profit margin, operation ratio, return on investment, it shows that the company's financial performance is in good condition despite a decline in sales in 2019 For performance measurement based on customer perspective from customer acquisition, customer retention, customer satisfaction, customer satisfaction can be said to be good, although customer satisfaction that the Regional Drinking Water Company (PDAM) of Sungai Penuh Jambi City in 2020 can be said to be not good. Furthermore, the correlation/correlation of performance based on the perspective of internal business processes on the motivation variable, power alignment, has an influence level of 50.9% with a significance level of <5% or 0%, but for training it has a significance level. below 5% or equal to 0%. The performance based on the learning and growth perspective on employee satisfaction, employee retention, productivity, contributes positively to the company's economic improvement.

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PENERAPAN BALANCED SCORECARD SEBAGAI INDIKATOR DALAM PENGUKURAN KINERJA KOPERASI (STUDI PADA KPRI KARYA DHARMA SELONG)

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL ◽

10.29303/jmm.v6i1.33 ◽

2017 ◽

Vol 6 (1) ◽

Author(s):

Abdul Haris

Keyword(s):

Performance Measurement ◽

Balanced Scorecard ◽

Business Processes ◽

Fiscal Year ◽

Performance Measurement System ◽

Meeting Report ◽

Financial Perspective ◽

Measurement Results ◽

Customer Perspective ◽

The Subject

This study aims to determine the performance of KPRI "Karya Dharma" Selong from a financial perspective, customer perspective, internal business processes, learning and growth perspective throughthe Balanced Scorecard analysis. The method used is descriptive method. A study on the phenomenon orpopulation obtained by researchers of the subject in the form of individual, organizational, industry orany other perspective. The data used in this study comes from the Annual Member Meeting Report ofKPRI "Dharma Karya" Selong fiscal year 2011 to fiscal year 2015. These results indicate that theperformance measurement results KPRI "Dharma Karya" Selong seen from the perspective of financialand customer perspective is generally considered "fair". Meanwhile, if viewed from the perspective ofinternal business processes and learning and growth perspective is generally rated "Good". Theimplication of this finding is that KPRI "Dharma Karya" Selong can apply the method BalancedScorecard as a performance measurement system that can measure the performance of the cooperative ofcooperatives in a comprehensive or exhaustive.Keywords: Performance Measurement, Financial Perspective, Customer Perspective, internal business processes, learning and growth perspective, Balanced Scorecard

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The design of performance measurement for balanced scorecard method integrated with six sigma (A case study in PT Jasuindo Tiga Perkasa, Tbk.)

The Indonesian Accounting Review ◽

10.14414/tiar.v5i2.645 ◽

2016 ◽

Vol 5 (2) ◽

pp. 151

Author(s):

Rizka Herjayanti ◽

Rovila El-Maghviroh

Keyword(s):

Performance Measurement ◽

Balanced Scorecard ◽

Six Sigma ◽

Measurement Method ◽

Business Processes ◽

Swot Analysis ◽

Control Analysis ◽

Sigma Level ◽

Financial Perspective ◽

Customer Perspective

The purpose of this study is to design a Balanced Scorecard performance measurement that is integrated with Six Sigma methods in PT Jasuindo Tiga Perkasa, Tbk. Balanced Scorecard is a performance measurement method that includes the measurement of four perspectives; financial perspective and the other three non-financial perspectives (customer perspective, internal business processes perspective, and learning and growth perspective). This measurement method is integrated with DMAIC process (definition, measurement, analysis, improvement, control). Analysis technique is to identify the vision, mission, objectives, SWOT analysis and company strategy. Based on the measurement using key performance indicators of each perspective, the analysis is done in case of the decrease in performance, and focuses on finding control and solution to improve the performance. This study also measures the level of Six Sigma, where the company managed to achieve sigma level of 6.20, or 99.999869%. The re-sults obtained from the measurement are in accordance with the key performance indi-cators in which 1) there is an increase in financial perspective 2) there is a decrease in customer perspective, 3) there is an increase in internal business process perspective, and 4) there is a decrease in learning and growth perspective.

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MENGUKUR KINERJA KEUANGAN PERUSAHAAN DENGAN PENDEKATAN ANALISA BALANCE SCORECARD (STUDI KASUS PADA PT X JAKARTA)

JURNAL LENTERA BISNIS ◽

10.34127/jrlab.v7i1.218 ◽

2018 ◽

Vol 7 (1) ◽

pp. 97

Author(s):

Siswandi Siswandi

Keyword(s):

Customer Satisfaction ◽

Performance Measurement ◽

Employee Satisfaction ◽

Business Environment ◽

Profit Margin ◽

Measurement Tool ◽

Balance Scorecard ◽

Financial Perspective ◽

Reliability Indicator ◽

Customer Perspective

ABSTRACTIn the face of an increasingly complex business environment such as currently requirred method of performance measurement that can assess the company’s performance accurately and comprehensively. In this case the method can be used is the Balance Scorecard. Balance Scorecard is a performance measurement tool that combines measures of financial and non financial performance. Balance Scorecard measures the performance from four perspective, namely learnig and growth perspective, internal business process perspective, customer perspective, and financial perspective.The research was conducted by using data in 2015-2016 at PT X to analyze the financial perspective, while for other perspectives analyzed through calculation questionnaire. The population in this study is to customers and employees of PT X whereas samples taken each is 100 respondents for the employees and the 100 respondents to the customer. Questionnaire have been tested for validity and reliability. Indicator used in this study consisted of ROI, profit margin, operating ratio, customer satisfaction, innovation, and employee satisfaction. From the results of the analysis conducted, it is known that the performance of PT X is pretty good overall. In the financial perspective indicators ROI, profit margin, and operating ratio has shown considerable performance. For the customer perspective showed a good performance in the presence of customer satisfaction that is quite satisfactory. On the internal business perspective, companies can already do agood innovation. And for learning and growth perspective shows the level of employee satisfaction that is quite satisfactory. From the study’s data can be concludeed that by using the Balance Scorecard to provide a more structured and comprehensive. Keywords: Balanced Scorecard, performance measurement

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Analisis Pengukuran Kinerja Perusahaan Dengan Konsep Balanced Scorecard

Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen ◽

10.32477/jrm.v3i1.173 ◽

2016 ◽

Vol 3 (1) ◽

pp. 11-22

Author(s):

Dina Fitrianingrum ◽

Sulastiningsih Sulastiningsih

Keyword(s):

Customer Satisfaction ◽

Organizational Development ◽

Business Process ◽

Balanced Scorecard ◽

Research Use ◽

Financial Perspective ◽

Employees Satisfaction ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process

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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Perancangan Balanced Scorecard sebagai Pengukuran Kinerja pada PT Asuransi MSIG Indonesia

Jurnal Manajemen dan Organisasi ◽

10.29244/jmo.v7i2.16677 ◽

2017 ◽

Vol 7 (2) ◽

pp. 140

Author(s):

Ramadhani Ramadhani ◽

Erlin Trisyulianti

Keyword(s):

Performance Measurement ◽

Balanced Scorecard ◽

Swot Analysis ◽

Employee Performance ◽

Secondary Data ◽

Balanced Score Card ◽

Company Performance ◽

Performance Measurements ◽

Score Card ◽

Customer Perspective

PT MSIG move in the field of damage insurance and it is trying to design a system of measurement of performance comprehensive. The purpose of this research is to identify indicators used in employee performance measurement in PT MSIG, formulating concept of balanced score card (BSC) system that is suitable to the company performance measurement, and to develop BSC simulation which is in accordance to company vision, mission, and strategy. The results of this research indicate that financial performance measurements are classified as good. In BSC formulation, it is showed that customer perspective is the most important perspective in the performance evaluation with the score of 29%. In BSC simulation, it is showed that performance measurement is classified as good based on csale of 75%. Data used in this research was primary and secondary data. While data analysis method used was BSC analysis, Analytical Hierarcy Process (AHP) analysis, and Strengths, Weakneass, Opportunities, and Threaths (SWOT) analysis.

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PENERAPAN BALANCED SCORECARD SEBAGAI PENGUKUR KINERJA MANAJEMEN PADA PT MATAHARI DEPARTMENT STORE TBK

Jurnal Riset Akuntansi dan Keuangan ◽

10.21460/jrak.2011.71.33 ◽

2011 ◽

Vol 7 (1) ◽

pp. 51

Author(s):

Nindy Livia Luciawanty ◽

Ari Christanti

Keyword(s):

Customer Service ◽

Balanced Scorecard ◽

Business Processes ◽

Employee Performance ◽

Department Store ◽

The Balanced Scorecard ◽

Financial Perspective ◽

Customer Perspective ◽

Overall Performance ◽

Voice Of Customer

This study aims to determine the performance of PT. Matahari Department Store using the Balanced Scorecard. This measurement is looking at the business unit from four perspectives: financial, customer, internal business processes, and learning- growth. The analysis showed that: 1) In Financial perspective, which seen from the growth of revenue, ROI (Return onInvestments), and profit margin shows the performance of PT. Matahari Department Store is good; 2) In The customer perspective reflects a good employee performance against customer service with the MCC (Matahari Club Card) card services and VOC (Voice Of Customer) 3) In Internal business perspective from the company's innovation and after sales service, the overall performance of the company's management has shown good results; 4) In Learning and growth perspective about the level of employee satisfaction showed good results by the awards given by companies to employees’s performance through Customer Service All-Star and training to employeesKeywords: balanced scorecard, performance

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VAGUENESS IN THE PERFORMANCE MEASUREMENT – APPLIED ON THE CUSTOMER PERSPECTIVE WITHIN BSC

Egitania Sciencia ◽

10.46691/es.v1i15.38 ◽

2014 ◽

Vol 1 (15) ◽

Author(s):

Michal Mensik ◽

Miroslav Pokorny

Keyword(s):

Fuzzy Logic ◽

Customer Satisfaction ◽

Performance Measurement ◽

Fuzzy Numbers ◽

Fuzzy Arithmetic ◽

Matlab Software ◽

Satisfaction Index ◽

Customer Perspective ◽

Fuzzy Logic Theory ◽

Vague Data

Several types of uncertainty is involved in performance measurement. This paper shows the usage of the fuzzy numbers and fuzzy arithmetic as a way to handle the vagueness type of uncertainty. Customer satisfaction index – as a sample KPI from the customer perspective within the BSC framework – is used for the demonstration how to apply fuzzy arithmetic. Fuzzy logic theory applied on the vague data enables to process this type of uncertainty with MATLAB software and provides interesting results.

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Rancangan Service Scorecard sebagai Pengukuran Kinerja Pelayanan Cargo

JURNAL Al-AZHAR INDONESIA SERI SAINS DAN TEKNOLOGI ◽

10.36722/sst.v2i3.135 ◽

2015 ◽

Vol 2 (3) ◽

pp. 143

Author(s):

Nurlailah Badariah ◽

Tiena Gustina Amran ◽

Aditya Friandy

Keyword(s):

Performance Management ◽

Customer Service ◽

Balanced Scorecard ◽

Business Processes ◽

Business Environment ◽

Strategic Objectives ◽

The Balanced Scorecard ◽

Financial Perspective ◽

Customer Perspective ◽

Charter Flight

Abstrak – Persaingan antara pelaku bisnis charter flight semakin ketat dalam persaingan global. perusahaan harus dinamis dan adaptif terhadap perubahan lingkungan bisnis. Perubahan ke arah strategi yang dapat diimplementasikan sesuai dengan perkembangan persaingan charter flight untuk pelayanan yang terbaik bagi pelanggan. Penelitian ini menggunakan pendekatan aplikatif yaitu merancang suatu sistem yang dapat diaplikasikan pada perusahaan charter flight, yang telah memiliki sistem pengelolaan kinerja dengan menggunakan Balanced Scorecard. Pada perancangan Balanced Scorecard terdapat 4 perspektif utama yaitu : financial perspective , customer perspective, internal business processes , learning and growth perspective. Balanced Scorecard tidak di desain secara spesifik untuk perusahaan jasa dan tidak bersifat prediksi. Sementara Service Scorecard memfokuskan spesifik pelayanan pada customer perspective. Dari hasil penelitian diperoleh Strategy Mapping yang memuat tujuan-tujuan strategis dan indikator (Lead dan Lag) dari Service Scorecard. Terdapat 17 ukuran kinerja yang temuat di dalam 17 tujuan strategis dan 7 perspektif dari Service Scorecard yaitu : Growth, Leadearship, Acceleration, Collaboration, Innovation, Execution, Retention. Tujuan strategis yang dibuat dalam suatu Strategy Mapping dan indikator sangat berguna untuk menyusun langkah selanjutnya yang akan ditempuh oleh perusahaan. Abstract – Competition between charter flight businesses increasingly stringent in a global competition. Companies must be dynamic and adaptive to changes in the business environment. Changes in the direction of strategy that can be implemented in accordance with the competition development of charter flight for the best service for customers. This research uses applicative approach to design a system that can be applied to the charter flight company, which already has a performance management system by using the Balanced Scorecard. In the Balanced Scorecard , there are four main perspectives: financial perspective, customer perspective, internal business processes, learning and growth perspective. Balanced Scorecard is not designed specifically to service companies and non-predictive. While the Service Scorecard specific focus on customer service perspective. This research has resulted a strategy map with subsequent strategic objectives and indicator (Lead and Lag) for Service Scorecard. Finally, there are 17 performance measures with subsequent 17 strategic objectives and 7 perspectives Service Scorecard: Growth, Leadearship, Acceleration, Collaboration, Innovation, Execution, Retention. Strategic goals made in a Mapping Strategy and indicator is very useful to formulate the next steps to be taken by the company. Keyword – Service Scorecard, Balanced Scorecard, Strategy Mapping, customer perspective, Lead dan Lag

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

Jurnal Maksipreneur Manajemen Koperasi dan Entrepreneurship ◽

10.30588/jmp.v7i1.323 ◽

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

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 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.

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