ANALISIS BALANCED SCORECARD DALAM RANGKA MENGUKUR PERFORMA MANAGERIAL PERUSAHAAN (STUDI KASUS PT WARAJAY INTER NUSA)

Authors

  • Viorencia Brilianti Mahasiswa Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Nelly Astuti Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Marshal Imar Pratama Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Keywords:

Balanced Scorecard, Material Company, Multi Attributes Model, Managerial Performances

Abstract

      The purpose of this research is to analyze PT Warajay Inter Nusa performance by using a contemporary management instrument, namely Balanced Scorecard, consisting of; a). Financial Perspective, b). Customer Perspective, c). Internal Business Process Perspective, and d). Learning and Growth Perspective. The population of this research is customers and employees of PT Warajay Inter Nusa, which is after the calculation with random sampling method, the sample consists of 75 customers and 39 employees. In other words the total of sample of this research is 114 respondents. This research uses qualitative and quantitative method by using a measuring instruments that is questionnaire and also uses a Multi Attributes Model to determine the level of satisfaction; Customers and Employees, and also to measure innovation process, operation, and after sales service related to internal business process.

      The results of this research shows that; 1). Financial Perspective shows good results because ratios have decreased in the last 3 years, 2). Customer Perspective as measured from customer satisfaction shows good result, but measured from customer retention and customer satisfaction shows less good results. In other words customers are not satisfied with the service of PT Warjay Inter Nusa, 3). Internal Business Process shows good management performance as well as Learning and Growth Perspective. Based on the results, the company must maintain financial instruments and more attention to customer satisfaction. Over all, performance of PT Warajay Inter Nusa shows a Balanced Performance by coefficient of 0,5 which can also be explained that the result of Balanced ScoreCard Analyzed is in “Good” condition.

Author Biographies

Nelly Astuti, Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang

Dosen Pembimbing I

Marshal Imar Pratama, Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Dosen Pembimbing II

Published

2019-11-01

How to Cite

Brilianti, V., Astuti, N., & Imar Pratama, M. (2019). ANALISIS BALANCED SCORECARD DALAM RANGKA MENGUKUR PERFORMA MANAGERIAL PERUSAHAAN (STUDI KASUS PT WARAJAY INTER NUSA). Jurnal Akuntansi Bisnis Dan Keuangan, 6(2), 62–69. Retrieved from https://e-jurnal.stie-ibek.ac.id/index.php/JABK/article/view/87