E-JURNAL AKUNTANSI
Vol 2 No 1 (2013)

Pengukuran Kinerja PDAM Kabupaten Buleleng dengan Metode Balanced Scorecard

I Ketut Artha Suryana (Universitas Udayana)
Ni Made Adi Erawati (Universitas Udayana)



Article Info

Publish Date
10 Jan 2013

Abstract

Regional-Owned Enterprises, including the Regional Water Company, other than as a source of local revenue also has a function to serve the needs of the community, so it is necessary to measure its performance with a concept that not only consider the financial aspect, but also the non-financial aspects, namely the Balanced Scorecard . This study discussed the performance of the PDAM Buleleng based on the perspectives of the Balanced Scorecard, such as the perspective of the customers, finance, internal business process, and learning and growth. Based on the analysis,  the performance of PDAM Buleleng in the  perspective of customer based on Customer Satisfaction Index showed a very good performance. In the perspective of finance, the analysis based on the leverage ratio and growth rate showed a good performance, while based on the activity and profitability ratios showed a good enough performance. In perspective of internal business process, the analysis based on the Service Cycle Efficiency on the new connection installation process showed a not good enough performance, while the customer complaints handling process showed a good performance. In the perspective of learning and growth, the analysis based on the productivity of the employees showed a good performance, and based on the Employee Satisfaction Index showed a good performance.

Copyrights © 2013






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 ...