AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Vol 7, No 1 (2013): AKUNTABILITAS

PENILAIAN KINERJA PT PERKEBUNAN NUSANTARA VII (PERSERO) UNIT USAHA BETU DENGAN PENDEKATAN BALANCED SCORECARD

Unggu Prayogi (Mahasiswa Universitas Sriwijaya)
Yulia Saftiana (Universitas Sriwijaya)
Aryanto Aryanto (Universitas Sriwijaya)



Article Info

Publish Date
20 Jul 2019

Abstract

Performance evaluation is an essential factor for a company. Performance evaluation used in this research is Balanced Scorecard. The goal of this research is to identify the performance of the company through four different perspectives: financial perspective, customer perspective, internal business processing perspective and growth and development perspective. This research is a case study using descriptive analisis technique. Performance evaluation in this research is the data from PT Perkebunan Nusantara VII (Persero) Unit Usaha Betu in the year of 2011 and 2012. Based on this research it is concluded that the overall performance evaluation for PT Perkebunan Nusantara VII (Persero) Unit Usaha Betu is good. This is based from the scoring using the Balanced Scorecard approach inducted from financial perspective, customer perspective, internal business processing perspective and growth and development perspective. To increase what the company performance had already achieved, the writer suggestion for the company is to pay more attention to the internal business processing perspective. Especially the ones concerning raw material quality supervision, production process and product quality, in order for the product to meet the standard set by the company that eventually will impact the company’s performance in terms of financial perspective, customer perspective and growth and development perspective.

Copyrights © 2013






Journal Info

Abbrev

ja

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntabilitas (JA) is intended to bet he journal for publishing article reporting the results of research on accounting. JA invites manuscripts in the areas: 1. Financial Accounting 2. Management Accounting 3. Public Sector Accounting 4. Sharia Accounting 5. Taxation 6. Audit 7. Accounting ...