Pengukuran Kinerja Perusahaan dengan Pendekatan Balanced Scorecard (Studi Kasus Pada Perusahaan Daerah Air Minum Kabupaten Situbondo)

Iin Yulianti

Abstract


This research is case study at Company Of Area Drinking Water Distric of Situbondo with title "Measurement of Performance Company with Approach Of Balanced Scorecard "(Case Study At Company Of Area Drinking Water Distric of Situbondo). Target of this research is to know how performance Company Of Area Drinking Water Distric of Situbondo seeing from four in perpective, that is in perpective of finance, in perpective of cutomer, in perpective of business of internal, and in perpective learn and expand. Measurement of performance with approach of Balanced Scorecard can fulfill requirement of company. Yardstick used to know company performance in in perpective of finance is ROI, Profit Margin of on Sales, and Growth Rate Revenue in. Yardstick which used in in perpective of cutomer is Customer Retention, Number Of New Customer, And Customer Satisfaction. Yardstick which used in in perpective of internal business is Level water loss (For Water Unaccounted), Yield Rate, and Idle Capacity. To be in perpective learn and expand yardstick the used is Employee Productivity, Employee Turnover, and Employee Training.
Pursuant to research result, performance Company Of Area Drinking Water Distric of Situbondo by using approach of unfavourable Balanced Scorecard. This matter is shown at each in perpective. At in perpective of finance of ROI and of Profit Margin of on obtained by Sales is company far below the mark specified. At pespektif of cutomer of Number New Customer of continue downhill from year to year. At in perpective of internal business process, water loss level still high exceed specified standard is company. To be in perpective learn and expand company during range of time 4 year have never given training to his employees.
Pursuant to above analysis, can be concluded that Balanced Scorecard can be applied at Company Of Area Drinking Water Distric of Situbondo, because Balanced Scorecard not only assessing performance from just monetary aspect, but also from aspect of is non finance.

 

Keyword : Balanced Scoecard, kinerja perusahaan

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/237/jiptummpp-gdl-s1-2008-iinyuliant-11842-1.+PENDA-N.pdf


Keywords


Balanced Scoecard; kinerja perusahaan