HANDAYANI, AYU TRI (2021) IMPLEMENTASI BALANCED SCORECARD UNTUK MENILAI KINERJA PERUSAHAAN (Studi Kasus pada PT Pertamina Internasional EP). S1 thesis, Universitas Mercu Buana.
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Abstract
This comparative descriptive research aims to determine the results of the implementation of the Balance Scorecard to measure the performance of the company PT Pertamina Internasional EP. The results show that the financial perspective is considered quite good because the profitability ratio has increased, but theoretically has not met the standard of success. From the customer perspective, it is considered good because of customer satisfaction and increased sales and revenue. From the perspective of Internal Business, it is considered good, seen from the improvement of the innovation process and the latest breakthroughs made by the company. From the perspective of learning and growth, it is also considered good, as can be seen from the competence and training of the company's employees. The results of this study prove that performance measurement through the Balanced Scorecard concept can provide comprehensive information not only from the financial side but also from the operational side. Penelitian dengan jenis deskriptif komparatif ini bertujuan untuk mengetahui hasil implemetasi Balance Scorecard untuk mengukur kinerja perusahaan PT Pertamina Internasional EP. Hasil penelitian menunjukkan bahwa perspektif keuangan dinilai cukup baik karena rasio profitabilitasnya mengalami kenaikan, namun secara teoritis belum memenuhi standar keberhasilan. Pada perspektif pelanggan dinilai baik karena kepuasaan pelanggan dan penjualan serta pendapatan yang meningkat. Pada perspektif Bisnis Internal dinilai baik dilihat dari peningkatan proses inovasi dan terobosan terbaru yang dilakukan oleh perusahaan. Pada perspektif pembelajaran dan pertumbuhan juga dinilai baik terlihat dari kompetensi dan pelatihan karyawan perusahaan. Hasil penelitian ini membuktikan bahwa pengukuran kinerja melalui konsep Balanced Scorecard dapat memberikan informasi komperehensif yang tidak hanya dari sisi keuangan tetapi juga dari sisi operasional.
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