Jurnal Ilmu dan Riset Akuntansi
Vol 2, No 4 (2013)

PENERAPAN BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA

Mulyati, Yulia Sri (Unknown)



Article Info

Publish Date
27 Jul 2016

Abstract

Qualitative descriptive method is applied in this research by performing data collection technique through questionnaires, documentation, observation, and interview.The result of this research indicates that the company performance from: (1) financial prespective is quite well since the ROI has undergone improvement for the last two years; (2) customer perspective in general has already in appropriate with the expectation, it can be seen from the customers’ prespective level and the customers and employees satisfaction are quite good; (3) In the internal business process prespective a description is obtained that PT Aweco Indosteel Perkasa Surabaya is in the production process of its products effectively, but it is inefficient from the analysis manufacturing cycle efficiency (MCE) since the production level is still low; (4) In the learning and growth prespective it can be carried out properly since it has been implemented in order to improve employees’ capability by providing trainings and seminars to the whole employees evenly. It can be evaluated from the four prespective that PT Aweco Indosteel Perkasa Surabaya performance indicator is already quite well. Keywords: Performance Measurement, Balanced Scorecard, Return On Investment and MCE

Copyrights © 2013






Journal Info

Abbrev

jira

Publisher

Subject

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

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...