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Journal : Journal of Indonesian Management

Analysis of Performance Measurement with the Balanced Score Card Approach at the Regional Water Company (PDAM) Tirta Dharma Bengkulu City Gunawan, Echa; Yulianti, Oni; Wagini, Wagini
Journal of Indonesian Management Vol. 1 No. 2 (2021): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i2.122

Abstract

This study aims to conduct and see the overall organizational picture of the Bengkulu City Water Supply Company (PDAM) performance appraisal using the Balanced Scorecard approach. seen from four perspectives, namely: financial perspective, customer perspective, internal business perspective, and learning and growth perspective. From the results of research on the Performance Measurement of Regional Drinking Water Companies (PDAMs) Bengkulu City using the Balanced Scorecard approach from a financial perspective through current ratios, profit margins, operation ratios, return on investment shows that the company's financial performance is in good condition. For performance measurement based on customer perspective from customer acquistion, customer retention, customer satisfaction, customer satisfaction can be said to be good. Furthermore, the relationship / coleration of performance based on the perspective of internal business processes on the variables of motivation, alignment power, has a level of influence of 50.9% with a significance level of <5% or 0%, but for trainings it has a significance level of below 5% or equal to 0%. Whereas for performance based on the perspective of learning and growth on employee satisfaction, employee retention, productivity makes a positive contribution to the improvement of the company's economy.
The Implementation of SAK-EMKM at Randy Variasi Store in Sukamakmur Village of Marga Sakti Sebelat Sub-District in North Bengkulu Hasanah, Ulfatun; Afriani, Sulisti; Wagini, Wagini
Journal of Indonesian Management Vol. 1 No. 2 (2021): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i2.131

Abstract

The purpose of this study is to determine the financial statements of randy variasi store in Sukamakmur Village, Marga Sakti Sebelat Sub-District, North Bengkulu, whether it includes Financial Accounting standards for micro, small, Medium Entites (SAK EMKM). This type of research is descriptive and comparative. The data analysis technique used is a qualitive method, namely the theoretical concept and description of the object of research as well as a comparison of the two presentations of the research results by collecting financial data made by the store. The research found that the store has not compiled and presented financial reports in accordance with the provisions of the financial accounting Standards for Micro Small and Medium Entites (SAK-EMKM), the store is supposed to presents 3 (three) types of financial statements, namely statements in practive, Randy Variasi Store only provides monthly cash statements and annual cash reports.