Analisis Metode Balanced Scorecard sebagai alat ukur kinerja di PT. Bank Mandiri (PERSERO), Tbk

Loen, Rico Ricardo (2010) Analisis Metode Balanced Scorecard sebagai alat ukur kinerja di PT. Bank Mandiri (PERSERO), Tbk. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT Performance measurement is perhaps the most important, most misunderstood, and most difficult task in management accounting. An effective system of performance measurement containts critical performance indicator (performance measures) that (1) consider each activity and the organization it self from the customer’s perspective, (2) evaluate each activity using customer – validated measure of performance, (3) consider all facets of activity performance that affect customers and, therefore, are comprehensive, and (4) provide feedback to help organization members identity problems and opportunities for improvement”. Balanced Scorecards Method is a performance measurement method that combine financial and non-financial perspective. This research was about implementation of Balanced Scorecard Method at PT. Bank Mandiri (Persero), Tbk. The purpose of this research is to know the result of Balance Scorecard implementation for the Management to identify and improve various internal functions and their resulting external outcomes. This research was using the descriptive analysis method. The result of this research will be showing that the implementation of Balanced Scorecard Method was have a great effect for the performance of PT. Bank Mandiri (Persero), Tbk, as the Achievement of fee based income, Net Interest Margin, CAR, and NPL.

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