Journal of Indonesian Management
Vol. 1 No. 2 (2021): June

Analysis of Performance Measurement with the Balanced Score Card Approach at the Regional Water Company (PDAM) Tirta Dharma Bengkulu City

Echa Gunawan (Study Program of Accountancy Faculty of Economic, Universitas Dehasen Bengkulu)
Oni Yulianti (Department of Management, Faculty of Economic, Universitas Dehasen Bengkulu)
Wagini Wagini (Department of Management, Faculty of Economic, Universitas Dehasen Bengkulu)



Article Info

Publish Date
29 Jun 2021

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.

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Journal Info

Abbrev

JIM

Publisher

Subject

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

Description

The Journal of Indonesian Management (JIM) covers various research approaches, namely: quantitative, qualitative and mixed methods. The Journal of Indonesian Management (JIM) focuses on various themes, topics and aspects of management, strategic management and entrepreneurship, including (but not ...