Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Vol. 4 No. 4 (2015): Jurnal Mahasiswa Akuntansi

IMPLEMENTASI BALANCED SCORECARD SEBAGAI ALAT PENGUKUR KINERJA PADA PT FEDERAL INTERNATIONAL FINANCE GROUP

B1035131022, MUKTADIR (Unknown)



Article Info

Publish Date
25 Nov 2015

Abstract

Facing the current complex business environment takes a performance measurement method which can assess company"™s performance accurately and comprehensively. In this case, the method that can be used is balanced scorecard. Balanced scorecard measures performance from four perspectives, namely financial perspective, customer perspective, internal business process perspective, as well as learning and growth perspective. The writer analysis meanwhile for other perspectives the writer did analysis using the calculation of questionnaire distributed to staff and customers of PT FIFGROUP. The result of analysis conduted by the write showed that the performance of PT FIFGROUP is good enough. Having done the analysis the writer concluded that balanced scorecard is the best method to analyze the performance of company because balanced scocard raises important aspects which have been ignored, such as aspects of human resources, system used in the company, operasional process and aspects of customers satisfacation. Therefore, tehe measurement result with balanced scorecard will be more accurate. The accuracy of performance measurement is very important for management, farticularly both for planning process desicion-making, as well as control and for achieving the vision and mission of the company. Keyword: balanced scorecard, financial perspective, customer perspective, internal business perspective, learning and growth perspective.

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Journal Info

Abbrev

ejafe

Publisher

Subject

Description

Jurnal KIAFE (e-ISSN 3063-5322) is a peer-reviewed, open-access scholarly journal published by the Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura. The journal was first published in January 2012 and initially served as a ...