ANALISIS PENERAPAN BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PERUSAHAAN PADA PT APOTIK BANGKA PRATAMA SEJAHTERA PANGKALPINANG

Abstrak

     This undergraduate thesis has been complies and working on by Imelda Patricia, in periode of September 2020 to Januari 2021 and was located in the City of Pangkalpinang, Province of Bangka Belitung Islanders, Indonesia. The research was administered in company; PT. Apotik Bangka Pratama Sejahtera Pangkalpinang.Consists of 105 pages not include reference pages.

     The main motivation in this research is that performance measurement is often used as a reference for evaluating and developing companies. The real problem that occurs in the company illustrates that the tighter competition in PT. Apotik Bangka Pratama Sejahtera Pangkalpinang has caused the company's sales growth to continue to decline, which illustrates the company's ability to maintain its economic position amidst its poor business sector. Based on the Balanced Scorecard concept used in this study, it is hoped that the company can provide a comprehensive framework for transforming its vision and mission into strategic goals and evaluating performance to achieve work balance and maintain the continuity of the company.

     The results of this research shows that; 1). The financial perspective shows that 2 ratios have decreased and 3 ratios have been dominated by an increase in the last five years, 2) The company's customer perspective produces AAA criteria, but in recent years it has continued to decline, 3) Internal business process perspective show good performance as well as learning and growth perspective. Overall, the performance of PT. Apotik Bangka Pratama Sejahtera Pangkalpinang through four perspectives shows a balanced performance with a total score of 77.5% with category A indicating being in a "Very Good" condition.

    The conclusion of this research, writer give a highlight that it might be better if every company that uses the Balanced Scorecard is able to make performance improvements on each indicator whose performance has been measured. For futher study, writer give a suggestion for being able to develop indicators from each perspective according to the place of research so that it leads to cause-and-effect relationships of various sizes.