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All Journal Aktiva : Jurnal Akuntansi dan Investasi
Rukmana, Ana
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Economics, Econometrics & Finance

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ANALISIS PENGUKURAN KINERJA PERUSAHAAN MENGGUNAKAN PENDEKATAN BALANCED SCORECARD PADA PT. HIKMAH MULTIVISION PAMEKASAN Surya, Citra Larashati; Rukmana, Ana
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 2 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.567 KB) | DOI: 10.35835/aktiva.v3i2.463

Abstract

This study aims to determine the performance of PT. Hikmah Multivision by using the balanced scorecard method. This research was used to get an overview of the performance benchmark with the balanced scorecard approach at PT. Hikmah Multivision 2014-2016. This type of research is quantitative descriptive. This research was carried out at PT. Hikmah Multivision Pamekasan. Data sources used primary and secondary data. Data collection methods are carried out with interviews, documentation and literature studies. Data analysis techniques use balanced scorecard analysis with four perspectives, namely: financial perspective, customer perspective, internal business processes and growth and learning. The results showed that from a financial perspective, the sales growth rate from 2014 - 2016 was in a bad condition while the Cost Recovery Rate and Efficiency Ratio were in a safe condition. Customer retention and customer acquisition are very bad. Whereas in the internal business perspective, the Net Growth Ratio is in very good condition, however, the results of the AETR ratio are far from the maximum standard. In the perspective of growth and learning, overall can be done well.
Co-Authors Surya, Citra Larashati