TINJAUAN PENERAPAN PENGUKURAN KINERJA PERUSAHAAN DENGAN KONSEP BALANCED SCORECARD (Studi Kasus pada PT Semen Indonesia Beton)

HARYANTO, MOH TRI BUDI (2019) TINJAUAN PENERAPAN PENGUKURAN KINERJA PERUSAHAAN DENGAN KONSEP BALANCED SCORECARD (Studi Kasus pada PT Semen Indonesia Beton). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the performance of PT Semen Indonesia Beton when measured using the four perspectives of the Balanced Scorecard, namely financial perspective, customer perspective, internal business perspective, and learning and growth perspective. The research method used was descriptive through a case study approach. The data used in this study are the annual financial statements of PT Semen Indonesia Beton in 2015-2017, and a questionnaire filled by 30 respondents from customers and employees of PT Semen Indonesia Beton. Data collection is done through qualitative and quantitative methods. Qualitative that is by distributing questionnaires to customers and employees, quantitatively by using ratios from the four perspectives of the Balanced Scorecard. The results of this study indicate that company performance from a financial perspective is said to be good because the percentage ratio used always increases. The company's performance from the customer's perspective is good and in accordance with what is expected, this can be seen from the results of the questionnaire distributed received the title of satisfaction. In the perspective of internal business processes, company performance is said to be good because the innovations carried out are appropriate and can meet customer needs. In the perspective of learning and growth it can be done already well because employees already feel satisfied and motivated which can be seen from the results of the questionnaire. Thus, from four perspectives it can be assessed that the performance of PT Semen Indonesia Beton is good Keywords: Performance Measurement, Balanced Scorecard Penelitian ini bertujuan untuk mengetahui kinerja PT Semen Indonesia Beton apabila diukur dengan menggunakan ke empat perspektif Balanced Scorecard yaitu perspektif keuangan, perspektif pelanggan, perspektif bisnis internal, dan perspektif pembelajaran dan pertumbuhan. Metode penelitian yang digunakan adalah deskriptif. Data yang digunakan dalam penelitian ini adalah laporan keuangan tahunan PT Semen Indonesia Beton tahun 2015-2017, serta kuesioner yang diisi oleh 30 responden dari pelanggan dan karyawan PT Semen Indonesia Beton. Pengumpulan data dilakukan melalui metode kualitatif dan kuantitatif. Kualitatif yaitu dengan penyebaran kuesioner pada pelanggan dan karyawan, kuantitatif yaitu dengan menggunakan rasio-rasio dari empat perspektif Balanced Scorecard. Hasil dari penelitian ini menunjukkan bahwa kinerja perusahaan dari perspektif keuangan sudah dikatakan baik karena prosentase rasio yang digunakan selalu meningkat. Kinerja perusahaan dari perspektif pelanggan sudah baik, hal ini dapat dilihat dari hasil kuesioner yang dibagikan mendapat predikat puas. Pada perspektif proses bisnis internal, kinerja perusahaan dikatakan baik karena melakukan inovasi. Pada perspektif pembelajaran dan pertumbuhan dapat dilakukan sudah baik karena karyawan sudah merasa puas dan termotivasi yang dapat dilihat dari hasil kuesioner. Dengan demikian, dari empat perspektif dapat dinilai bahwa kinerja PT Semen Indonesia Beton sudah baik. Kata Kunci: Pengukuran Kinerja, Balanced Scorecard

Item Type: Thesis (S1)
NIM: 43216110198
Uncontrolled Keywords: Pengukuran Kinerja, Balanced Scorecard
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 22 May 2019 04:50
Last Modified: 22 May 2019 04:50
URI: http://repository.mercubuana.ac.id/id/eprint/47896

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