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Journal : Business Accounting Review

 1 
Analisis Hubungan antara Size, Product Life Cycle, dan Market Position dengan Penggunaan Balanced Scorecard pada Sektor Industri Manufaktur Cindy, Cindy
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

The Increasing business competition requires companies to possess an appropriate and accurate performance measurement. Balanced scorecard is an appropriate performance measurement tool to use pertinent to the financial and non-financial aspects of the measurement. The research was conducted to know the relationships among size, product life cycle, and market position and the use of balanced scorecard in the manufacturing industry. The study was conducted to 34 manufacturing companies located in Surabaya and Sidoarjo. The manufacturing companies were business to customer types that came from the consumer goods, chemicals, and various industry sectors. The data were collected by distributing questionnaires to the managers or owners of the manufacturing companies. The data analysis technique used in this study was the Pearson correlation test to determine whether there were relationships among the size, product life cycle, and market position and the use of a balanced scorecard. The results showed that there was a positive and significant relationship among the variable size, product life cycle, and market position and the use of the balanced scorecard in the manufacturing industry sector in Surabaya and Sidoarjo. In addition, it was noted that the highest use of the balanced scorecard was on the internal business process perspective, which amounted to 26%.
Analisis Hubungan antara Size, Product Life Cycle, dan Market Position dengan Penggunaan Balanced Scorecard pada Sektor Industri Manufaktur Cindy, Cindy
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Increasing business competition requires companies to possess an appropriate and accurate performance measurement. Balanced scorecard is an appropriate performance measurement tool to use pertinent to the financial and non-financial aspects of the measurement. The research was conducted to know the relationships among size, product life cycle, and market position and the use of balanced scorecard in the manufacturing industry. The study was conducted to 34 manufacturing companies located in Surabaya and Sidoarjo. The manufacturing companies were business to customer types that came from the consumer goods, chemicals, and various industry sectors. The data were collected by distributing questionnaires to the managers or owners of the manufacturing companies. The data analysis technique used in this study was the Pearson correlation test to determine whether there were relationships among the size, product life cycle, and market position and the use of a balanced scorecard. The results showed that there was a positive and significant relationship among the variable size, product life cycle, and market position and the use of the balanced scorecard in the manufacturing industry sector in Surabaya and Sidoarjo. In addition, it was noted that the highest use of the balanced scorecard was on the internal business process perspective, which amounted to 26%
Co-Authors Aceng Haetami, Aceng Adeline, Ivonne Afiezan, Adam Ainun Mardiah Aisyah, Ridha Akmaliah, Qatrunnada Jinan Alum Simbolon Amalia, Meisya Amanda Stevany Nurvita Andelson, Jeffrey Andi Surya, Andi Angelina Angelina Anisah, Febri Nurul Annisa, Delfia Arifin, Agus Zainul Asep Wahyu Nugraha Atni Prawati Azzahra, Iqlima Balqis, Ismi Luthfya Bantara, Arche Evangelista Carin, Valencia Cen, Winnie Chai, Evelyn Chua, Hansen Claudia, Evelyn CN, Yudhinanto Cristina, Cristina Cynthia Cynthia Dahniar Th. Musa Damayanti, Wan Mediasari Delynn, May Derry, Felix Dewi, Nur Sartika Dhania Novitasari Dicky Dicky Efriani Efriani Erika Erika Fangestu, Frendy Fatkhuri, Fatkhuri Febrianda, Annisa Fentiana, Nina Gabriel, Kevin Goeltom, Vasco A.H Goeyana, Goeyana Hansen, Hansen Harahap, Julienda Br Hartanto, Yudi Hasbullah Hasbullah Heryanto Heryanto Iis Siti Jahro Ika Ariyanti Indradewa, Rhian Irwan Irwan Iskandar Ali Alam Ivanka, Karin Aribi Jadimanto, Jadimanto Janati, Haura Anastasya Jarya, Haenul Jennifer Jennifer Jenny, Jenny Jesslyn, Jesslyn Junia, Ie Lien Risey Juwitaningsih, Tita Kartini, Ikayanti Puspaning Katerina, Katerina Kawuryan, Renita Kelvin Kelvin Kerlin, Kerlin Kerry, Winson John Kosasih, Hengky Kristina, Della Kumalasari, Nety Lady, Lady Layyina, Tsalitsa Haura Liawardi, Laura Lie, Hose Armando Luki Adiati Pratomo LUKMAN, LUKMAN Lysion, Olivia Madya, Synthia Madya, Synthia Maharani, Anisa Mahfud Ifendi Marfennyca, Marfennyca Mario Steffanus Masyhur Masyhur Meilyanti, Meilyanti Meylarisman, Tasya Monica, Iveren Muhabibudin, Nur Muhammad Rachman Mulyandi Muller Hasoloan Situmorang, Jimmy Nasution, Nona Azzahra Ng, Dennys Ni Putu Widhia Rahayu Nimatul Mamuriyah Noviyanti , Silvina Nurhaliza, Muthiah Nursanni, Banu Ong, Verensia Prasetyo, Dimas Rabbani Priyudha, Fuan Yuniar Putra, Pratama Putra, Yosephin Ade Ramdhani, Ratna Dwi RANGGA ADITYA Ratna Ratna Riki Tenggara Rusdin, Agus Safira, Alisa Saibah, Bintang Rizky Abdullah Majo Salsabila, Shafa Nadiah Saragih, Elnita Sari, Ike Rukmana Sentoso, Antony Septriana, Septriana Seputra, Jeremy Kent Sim Hwa Hwa Simanjuntak, Sri Ida Royani Simarmata, Sarah Nakita Sinaga, Roy Samuel Fransisco Siregar, Syarah Difa Sitanggang, Tina Novianti Siti Aisyah STELLA STELLA Supriyanto Supriyanto Suyanti Suyanti Thai, Calvina Titin Sumarni Ulfah, Nakhwah Najah Utami, Lusia Savitri Setyo Venny, Venny Vlorecita, Vlorecita Wang, Thalia Wati Keristin, Usnia Weriantoni, Weriantoni Winata, Jenry Yudistira Panji Santoso Zai, Immanuel Zunaidah, Umi