BALANCED SCORE CARD (KARTU STOK BERIMBANG) SEBAGAI ALAT UKUR KINERJA PERUSAHAAN YANG REPRESENTATIF - Dewi, Elvia Puspa (Jurnal Ilmiah Widya, 2018)
Abstrak:    Masih  banyak perusahaan mengukur kinerjanya dengan ukuran keuangan yang dianggap belum akurat  karena tidak mencakup keseluruhan dimensi strategi perusahaan dan bersifat jangka pendek. Perusahaan  penting untuk mengukur kinerja yang terpadu  yaitu pengukuran kinerja keuangan dan non keuangan. Tujuan penelitian untuk membahas balancescorecard  (kartu stok berimbang) sebagai alat ukur kinerja yang terpadu dan representatif, sehingga dapat merancang sistem pengukuran kinerja yang lebih komprehensif.  Metode penelitian menggunakan studi pustaka dengan pendekatan deskriptif eksploratif.. Hasil penelitian menunjukkan bahwa balance scorecard adalah: (1) sebagai alat ukur kinerja perusahaan yang representatif karena mempresentasikan pemahaman manajemen strategis dengan menyusun indikator non-finansial kuantitatif dan finansial, (2) merupakan alat manajemen kontemporer yang mengukur kinerja perusahaan berdasarkan pada aspek keuangan maupun non-keuangan, (3)  meliputi empat perspektif yaitu: (a) perspektif keuangan, (b) perspektif pelanggan, (c) perspektif proses bisnis internal dan (d) perspektif pembelajaran dan pertumbuhan perusahaan yang dilaksanakan secara eksplisit dan ketat ke berbagai tujuan dan ukuran nyata. Disarankan agar perusahaan mulai menggunakan konsep balance scorecard (kartu stok berimbang sebagai ukuran kinerja, sebelumnya perusahaan harus dapat merumuskan strategi yang jelas agar tidak memiliki masalah dalam aplikasinya. Kata kunci: kartu stok berimbang, alat ukur, kinerja perusahaan Abstract:       There are still many companies measure their performance with financial standard which are considered as not accurate because it does not cover the whole dimension of the corporate strategy and as the short-term. It is important for the companies to measure the performances by an integrated performance measurement, namely financial and non financial.. The purpose of the study is to discuss the balance scorecard (card stock, balanced) as a tool to measure the performance of integrated and representative, so that it can design a performance measurement system that is more comprehensive. The methods using a descriptive approach library study exploratory. The results showed that balance scorecard are: (1) as a representative tool to measure the company’s performance because it presents the understanding of strategic management by drawing up quantitative indicators of non-financial and financial, (2) is a contemporary management tool that measures the performance of the company based on the financial aspects as well as non-financial, (3) include the following four perspectives: (a) of the financial perspective, (b) the customer perspective, (c) the internal business processes perspective and (d) the learning and growth perspective of the company implemented strictly and explicitly to various destinations and the real size. It is suggested that the company started using the balance scorecard concept as a performance measure, but a company representative before should be able to formulate a clear strategy in order not to have problems in its application. Key words: balanced scorecard , measuring equipment,, company performance