ANALISIS BALANCED SCORECARD TERHADAP PENGUKURAN KINERJA PERUSAHAAN (STUDI KASUS PADA TJ MART PANGKALPINANG TAHUN 2016-2018)

Abstrak

This research was written by Katharine Novebriani, NIM 130160005 majoring in Accounting with the title "Balanced Scorecard Analysis of Measuring Company Performance (Case Study on TJ Mart Pangkalpinang in 2016-2018)".

The purpose of this study is to determine the level of company performance at TJ Mart Pangkalpinang in terms of financial management in an existing period by measuring performance using the Balanced Scorecard method through four perspectives, namely financial perspective and non-financial perspective including customer perspective, internal business process perspective and learning and growth perspective. The analytical method used is descriptive quantitative analysis method.

The results of this study indicate that the financial perspective of the results of scores of 10 and 5 is considered to have increased from the previous period seen from ROA, ROE, Operating Income shows the ability of TJ Mart to generate profits has increased, but the Production Cost Efficiency has decreased and Total Asset Turn Over is still arguably pretty good, the customer perspective results of scores 2 and 2 based on cash performance receipts produced customer satisfaction has increased based on revenue each period, internal business process perspective results of scores of 3 and 1 the resulting performance is considered good because the amount of net income has increased quite large, and the learning perspective and the growth of the score 3 results and 1 the performance produced has been assessed as good, this is indicated by an increase in the amount of net income from the number of existing employees.

Based on the results of the research above, it can be concluded that the contemporary performance of companies in TJ Mart Pangkalpinang in the 2018-2017 period is better than in 2017-2016 if measured using the balanced scorecard method.