E-JURNAL AKUNTANSI
Vol 25 No 1 (2018)

Penerapan Balanced Scorecard Sebagai Pengukuran Kinerja Perusahaan (PT. Gde Kadek Brothers Layar Antarnusa-Bounty Cruises)

Ida Ayu Rika Maharani (Fakultas Ekonomi dan Bisnis, Universitas Udayana)
I.Gusti Ayu Nyoman Budiasih (Fakultas Ekonomi dan Bisnis, Universitas Udayana)



Article Info

Publish Date
27 Sep 2018

Abstract

This study aims to determine the performance of companies using Balanced Scorecard method that includes performance measurement from the perspective; finance, customers, internal business processes, and learning and growth. This study used a qualitative descriptive approach with data collection sourced from the primary data that is by conducting interviews and questionnaires and secondary data is by collecting data that already exist. The company's performance with Balanced Scorecard in the period of 2015 and 2016 resulted in overall good performance of the company. The results of this study support the performance theory that explains that performance can serve as a benchmark to determine the success of corporate strategy. The use of Balanced Scorecard method in measuring the performance of the company produces a picture of the company's performance financially and non-finance so that this performance measurement method can be applied in the company as a consideration of management to develop strategies that will be used to achieve the vision and mission of the company. Keywords: performance, performance measurement, balanced scorecard

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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 ...