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BALANCED SCORECARD ANALYSIS AS A COMPANY PERFORMANCE MEASUREMENT TOOL (CASE STUDY AT PT TIMAH MAKMUR SEJAHTERA) SOPIAN, Ade
Journal of Education and Leadership in Education Vol 8 No 1 (2025): JURNAL KEPEMIMPINAN PENDIDIKAN
Publisher : Universitas of Muhammadiyah Prof. DR. HAMKA Jakarta (UHAMKA University)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/jkpuhamka.v8i1.20953

Abstract

This study aims to analyze the performance of PT Timah Makmur Sejahtera using the Balanced Scorecard (BSC) approach. The BSC was chosen because it can assess the company's performance comprehensively through four perspectives: financial, customer, internal business processes, and learning and growth. Data used were obtained from financial reports, customer surveys, and internal company documentation. The analysis results indicate that PT Timah Makmur Sejahtera has positive performance in both financial and customer aspects, but still needs improvement in the efficiency of internal business processes and strengthening the culture of innovation in the learning and growth perspective.
Penolakan Penetapan Tersangka Korupsi Kepala Basarnas Oleh Komisi Pemberantasan Korupsi Sopian, Ade
MATAKAO Corruption Law Review Vol 2 No 2 (2024): November 2024 MATAKAO Corruption Law Review
Publisher : Pusat Kajian Korupsi Fakultas Hukum Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/matakao.v2i2.14818

Abstract

Introduction: The Corruption Eradication Commission has named the Head of Basarnas, who is also a member of the Indonesian National Army, as a suspect in the case of procurement of debris victim detection devices for the 2021-2023 Fiscal Year. The determination of the suspect received rejection from the TNI on the grounds that the Head of Basarnas was still an active officer of the Indonesian National Army. Purposes of the Research: This study aims to find out how the review of criminal law on the rejection of the Indonesian National Army over the designation of the head of Basarnas as a suspect in corruption crimes. Methods of the Research: the method used in this writing is normative legal research. What is meant by normative legal research is a research process to research and examine law as norms, rules of legal principles, legal principles, legal doctrines, legal theories and other literature. Results of the Research: of the research show that with the refusal to determine the suspect carried out by the Indonesian National Army and taking over the process of handling corruption through the Military Court, the Corruption Eradication Commission loses its authority, so that the actions of the Indonesian National Army Military Police Center can be subject to criminal liability. The Connectivity Court can be a middle ground in law enforcement of corruption cases involving military and civilian members, so as not to eliminate the authority of one of the agencies. In response to this situation, it is necessary to reform material laws related to the status of military members who commit general crimes and the handling of corruption crimes through the connectivity mechanism.