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All Journal JAE (Jurnal Akuntansi dan Ekonomi)
Husain, Rifkhi Anugrah
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Economics, Econometrics & Finance

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PENGARUH ASPEK PENGUKURAN KINERJA DALAM BALANCED SCORECARD TERHADAP DAYA SAING PERUSAHAAN PDAM KOTA MAKASSAR Husain, Rifkhi Anugrah; Pura, Rahman
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 1 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.806 KB) | DOI: 10.29407/jae.v6i1.14204

Abstract

The purpose of this research is examine the effect or measuring the performance of PDAM Makassar City on competitiveness in terms of financial and non-finacial performace using the Balanced Scorecard approach through four perspectives: financial, customer, internal business, and growth and learning. This research uses a quantitative approach and is a type of explanatory research. The sample used in this study was 20 employes and 20 customers of PDAM Makassar City. To test the hypothesis, multiple linear analysis was tested using SPSS version 22.00. The results of this study indicate that there is a significant positive relationship between in the Balanced Scorecard on the competitiveness of PDAM Makassar City.
Co-Authors Rahman Pura, Rahman