Jurnal Riset Akuntansi Politala
Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala

ANALISIS KINERJA DENGAN PENDEKATAN BALANCED SCORECARD PADA PT. AFTECH MAKASSAR INDONESIA: STUDI KASUS KUALITATIF DESKRIPTIF

Ummu Kalsum (Universitas Muslim Indonesia)



Article Info

Publish Date
10 Dec 2024

Abstract

This study aims to describe and interpret the performance of PT. Aftech Makassar Indonesia through the four perspectives of the balanced scorecard: financial, customer, internal business, and learning and growth. A qualitative descriptive case study approach was used for the 2014–2016 observation period. Data were collected through observation, interviews, documentation, and perception questionnaires of customers and employees as supporting data, then analyzed using data reduction, data display, and conclusion drawing, with credibility ensured through source and technique triangulation. The findings show that the company's performance is not yet balanced. Customer and employee perceptions fall in the satisfied category, and liquidity improved from 111.40% to 167.98%. However, profitability remains far below industry standards (ROA 0.98% and net profit margin 2.83%), employee productivity declined by 4.30% in 2016, and supplier lead time remained at 7 days. These findings indicate that good non-financial satisfaction has not yet translated into strong financial performance

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Journal Info

Abbrev

JRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi merupakan media yang diterbitkan oleh Program Studi Akuntansi Politeknik Negeri Tanah Laut dan mempublikasikan hasil-hasil penelitian dalam bidang akuntansi yang meliputi riset akuntansi, studi ekonomi, manajemen, bisnis, dan keuangan. Jurnal Riset Akuntansi terbit secara ...