Jurnal Ilmiah Mahasiswa Akuntansi
Vol 1, No 1 (2012)

ANALISIS KINERJA PDAM DELTA TIRTA KABUPATEN SIDOARJO DENGAN MENGGUNAKAN PERSPEKTIF KEUANGAN DAN NON KEUANGAN

PRASETYA PRIBADI, AMI (Unknown)



Article Info

Publish Date
24 Oct 2012

Abstract

Generally, performance is measured utilize a financial perspective, even though there are non-financial perspective. Non-financial perspectives is the customer perspective, internal business perspective, learning and growth perspective that also important in measuring performance. Customer perspective focuses on the process, because customers would appreciate a short turn around time, especially inservice companies. Internal business perspective focuses on internal processes that will have a major impact on customer satisfaction and achieving corporate financial goals. Learning and growth perspective can identified the infrastructure which built by the company to create growth and long-term performance improvement. Financial perspective and non-financial perspective is the perspective that can determine a good performance, which is increase or decrease. All this time, PDAM “Delta Tirta” Sidoarjo regency performance is not only focused on the financial perspective, but also focus on non-financial perspective. With the current research now a days, this company can complement the non-financial perspective.

Copyrights © 2012






Journal Info

Abbrev

JIMA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Mahasiswa Akuntansi, jurnal yang diterbitkan Jurusan Akuntansi, Fakultas Bisnis Universitas Katolik Widya Mandala ...