Jurnal Akuntansi, Manajemen dan Perbankan Syariah
Vol 2 No 3 (2022): Juni 2022

Analisis Kinerja Perusahaan Berbasis Balance Scorecard

Muhammad Ulin Nuha (Universitas Wahid Hasyim)



Article Info

Publish Date
05 Jun 2022

Abstract

Purpose - The purpose of this study was to analyze the company's performance based on the balanced scorecard at PT. Indofarma (Persero) Tbk. Design/methodology/approach - This research aims to analyze the company's performance using the Balanced Scorecard method, by measuring the company's performance not only from a financial perspective, but also measuring the company's performance from the perspective of the customer, internal business process perspective, and the learning and growth perspective. This research was conducted at the Indofarma PT. (Persero) Tbk, as PT Indofarma. (Persero) Tbk. has already implemented the Balanced Scorecard method. Findings - The results there are financial ratios that are less good, is the GPM, ROA, CR, and ROCE, because less than average – mean of the pharmaceutical industry in Indonesia, product availability, price cuts, and a realization of the products continue to decline. Implications - This study uses data from the Indonesian Stock Exchange website, idx.co.id

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Journal Info

Abbrev

jamasy

Publisher

Subject

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

Description

JURNAL AKUNTANSI, MANAJEMEN DAN PERBANKAN SYARIAH diterbitkan sejak 1 Desember 2021 oleh Unit Penelitian dan Pengabdian Masyarakat Fakultas (UP2MF) Fakultas Ekonomi dan Bisnis Universitas Sains Al-Qur’an (UNSIQ) Jawa Tengah di Wonosobo. Terbit enam kali setahun pada bulan Februari, April, Juni, ...