E-JURNAL AKUNTANSI
Vol 11 No 3 (2015)

ANALISIS KOMPARATIF KINERJA PT. ENA DIVE CENTER DAN PT. NUSA DUA WISATA TIRTA: PERSPEKTIF BALANCED SCORECARD

Ni Luh Putu Armi Widnyani (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ketut Alit Suardana (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
02 Jul 2015

Abstract

The research was conducted by taking secondary data and primary data. Secondary data is PT. Dive Center and PT. Nusa Dua Water Tourism for 3 years, from 2011-2013, and is the primary data is the result of a questionnaire to the respondents. Variables examined included the performance of a customer perspective, financial, internall business processes, and learning and growth. Assessment of financial performance assessed on the Return on Investment (ROI), customer perspective assessed on Customer Satisfaction Index (IKP), internal business process perspective assessed by SCE (Service Cycle Efficiency) is the coefficient of time in the process of assessment of customer service. Learning and growth perspective assessed from Employee Satisfaction Index (CCI). The results is that there are significant differences between PT. Ena Dive Center and PT. Nusa Dua Water Tourism in performance measurement using the balanced scorecard method.

Copyrights © 2015






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...