Jurnal Ilmu Manajemen Profitability
Vol 5, No 1 (2021): FEBRUARI 2021

PERFORMANCE ANALYSIS USING BALANCE SCORECARD IN PT TELKOMSEL

Andi Muhammad Sahrul (Magister Akuntansi PPS UMI Makassar)
Jeni Kamase (Magister Akuntansi PPS UMI Makassar)
Tenriwaru Tenriwaru (Magister Akuntansi PPS UMI Makassar)



Article Info

Publish Date
10 Feb 2021

Abstract

This study aims to measure the performance of PT Telkomsel using the balance scorecard approach from a financial and non-financial perspective; customer perspective, internal business process perspective and, growth and learning perspective. This research is a descriptive study using a mixed method approach, namely a combination of qualitative and quantitative research combined with an explonatory design research model, the data sources of this study are primary data in the form of interviews with informants and questionnaires, and secondary data from literature, financial reports, as well as supporting data related to this research. The results showed a decrease in several financial posts due to changes in government regulations and price competition among telecommunications service providers. From the customer perspective, price product has become a complaint of several customers. From the perspective of internal business processes, it shows the fluctuating value of ARPU and operational costs due to these changes. Continuous training has become a complaint of some employees from a growth and learning perspective, but in general PT Telkomsel's performance with the balance scorecard as a performance measurement tool is already very good.

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Journal Info

Abbrev

profitability

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Profitability: Jurnal Ilmu Manajemen [p-ISSN 2714-6332| dan e-ISSN 2714-6324] yang diterbitkan oleh Program Studi manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar, jurnal ini menerbitkan artikel hasil penelitian dibidang Ilmu Manajemen. Jurnal ini menerbitkan studi penelitian ...