ANALISIS BALANCED SCORECARD MEMPENGARUHI KINERJA PDAM KOTA PALANGKA RAYA

Sri Hartini

Sari


To the face the increase of the current business environment into a more complex situation, a method of performance measurement that can accurately and comprehensively assess the company's performance is essentially needed. In this case the method which can be used is the Balanced Scorecard. The objective of the Balanced Scorecard method is to measure the performance of the company from four perspectives, namely: learning and growth perspective, internal business process perspective, customer perspective and financial perspective.
The researcher conducted the research on PDAM Palangka Raya District using the data from 2017-2019 to analyze the financial perspective, while for other perspectives using company data and calculation of questionnaires distributed to employees of PDAM Palangka Raya District.
The results of the research reveals that the overall performance of PDAM Palangka Raya District is good enough, it is indicated by the value generated from the respective scorecards of each perspective. The conclusion that can be derived through the analysis is that the Balanced Scorecard is the best method in assessing the performance of the company, since the Balanced Scorecard raises the important aspects that are ignored by the traditional performance measurement, such as aspects of human resources, systems used in a corporation, operational processes, and aspects of customer satisfaction, so that the measurement results of the Balanced Scorecard is more accurate. Accurate performance measurement is very important for management, both in the process of planning, decision making, and controlling, and in realizing the vision and mission of the corporation.


Teks Lengkap:

PDF

Referensi


Basuki, (2019). Pengantar Metode Penelitian Kuantitatif, Penerbit LPPM Uniska MAB Banjarmasin.

Basuki, Badawi, Ayun Madu Winarti, IGN. Anom, 2020; From Perceived Coolness to Destination Loyality: The Role of Satisfaction and Place Attachment in West Java Indonesia, International Journal of Advanced Science and Technology, Vol. No. 2020; pp.

Ghozali, Imam. (2012). Aplikasi Analisis Multivariate dengan Program SPSS, Edisi7, Badan Penerbit Universitas Diponegoro Semarang.

Hansen, Don R, dan Maryanne M. Mowen, (2005). Akuntansi Manajemen. Edisi 7, Salemba Empat, Jakarta.

Indrianto, Nur & Supomo, Bambang (2002). Metodologi Penelitian Bisnis untuk Akuntansi dan Manajemen. Edisi I, BPFE Yogyakarta.

Kaplan Robert S dan Norton David P, 2013. Balanced Scorecard: Menerapkan Strategi Menjadi Aksi; Penerbit Erlangga, Jakarta.

Lasdi, Ludovicas, 2002. Balanced Scorecard Sebagai Rerangka Pengukuran Kinerja Perusahaan Secara Komprehensif dalam Lingkungan Bisnis Global, Jurnal Widya Manajemen dan Akuntansi. Vol. 2 no. 2

Mulyadi, 2001. Balanced Scorecard; Alat Manajemen Kontemporer Untuk Pelipatgandakan Kinerja Laporan Keuangan Perusahaan, Cetakan Kesatu, Penerbit Salemba Empat, Jakarta.

PDAM Palangka Raya, 2019. Laporan Keuangan 2017, 2018, 2019, PDAM Palangka Raya.

Purwanto, Erwan Agus dan Sulistyastuti Dyah R, 2007. Metode Penelitian Masalah masalah Sosial. Cetakan Pertama, Gava Media, Jogjakarta.

Widyanti, Rahmi, 2019, Perilaku Organisasi (Teori dan Konsep) Jilid 1, Penerbit Uniska MAB Banjarmasin.




DOI: http://dx.doi.org/10.31602/alsh.v6i2.3662

Refbacks

  • Saat ini tidak ada refbacks.


 

Creative Commons License
Al-Ulum : Jurnal Ilmu Sosial dan Humaniora by https://ojs.uniska-bjm.ac.id/index.php/ALSH is licensed under is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.