ANALISA PENERAPAN BALANCE SCORECARD TERHADAP KINERJA PERUSAHAAN PETERNAKAN (Studi Kasus pada PT Malindo Feedmill Tbk)

PRATIWI, PRATIWI (2019) ANALISA PENERAPAN BALANCE SCORECARD TERHADAP KINERJA PERUSAHAAN PETERNAKAN (Studi Kasus pada PT Malindo Feedmill Tbk). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research was conducted at one of the farm companies located in Fatmawati, South Jakarta. This study aims to analyze the development of performance measurement systems by applying Balance Scorecard as a performance measurement system at PT Malindo Feedmill Tbk. This performance measurement is seen from a financial and non-financial perspective. Data collection techniques in this study are library studies and field studies. This library study is done by studying, researching, and studying books, scientific essays and company financial statements. This Field Study was carried out by distributing questionnaires to respondents and conducting interviews. The results of the data calculation of financial ratios from 2015 to 2017 have decreased and increased. This situation means that the company is able to manage its finances quite well even though it is still on a small scale ratio. The results of questionnaire data analysis from a nonfinancial perspective show valid and reliable data, also the average results of the percentage of respondents' questionnaires included in the category of good interpretation. This situation shows that companies are able to provide customer satisfaction, employee satisfaction and operate their internal business processes well. Keywords: Balance Scorecard and Performance Measurement. Penelitian ini dilakukan pada salah satu perusahaan perternakan yang berlokasi di Fatmawati, Jakarta Selatan. Penelitian ini bertujuan untuk menganalisis perkembangan sistem pengukuran kinerja dengan penerapan Balance Scorecard sebagai suatu sistem pengukuran kinerja pada PT Malindo Feedmill Tbk. Pengukuran kinerja ini dilihat dari segi keuangan dan juga segi non keuangan. Teknik pengumpulan data dalam penelitian ini adalah studi kepustakaan dan studi lapangan. Studi Kepustakaan ini dilakukan dengan cara mempelajari, meneliti, dan menelaah buku-buku, karangan ilmiah dan laporan keuangan perusahaan. Studi Lapangan ini dilakukan pengamatan dengan cara menyebarkan kuisioner kepada responden dan melakukan wawancara. Hasil data perhitungan rasio keuangan sejak periode 2015 hingga 2017 mengalami penurunan dan kenaikan. Keadaan ini berarti perusahaan mampu mengelola keuangannya dengan cukup baik walaupun masih dalam skala rasio yang kecil. Hasil analisa data kuisioner dari prespektif non finansial menunjukan data yang valid dan reliable, juga hasil rata-rata presentase kuisioner responden masuk dalam kategori interprestasi yang baik. Keadaan ini menunjukan bahwa perusahaan mampu dalam memberikan kepuasan pelanggan, kepuasan karyawan dan mengoperasikan proses bisnis internalnya dengan baik. Kata Kunci: Balance Scorecard dan Pengukuran Kinerja.

Item Type: Thesis (S1)
Call Number: SE/32/19/168
NIM: 43216120319
Uncontrolled Keywords: Balance Scorecard dan Pengukuran Kinerja.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 05 Jul 2019 03:31
Last Modified: 05 Jul 2019 03:31
URI: http://repository.mercubuana.ac.id/id/eprint/49466

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