Balanced Scorecard Abstract

ABSTRACT

Definition of Balanced Scorecard if translated could mean a balanced performance report card (Balanced). Scorecard is a card that is used to record the score results of the performance of an individual or group, as well as to record the scores plan to be realized. In this study the authors measure the performance of the company to determine the extent to which the state of the company when seen with the balanced scorecard. In the balanced scorecard has a privilege because it can measure not only in financial terms alone, also measure customer perspective, internal business and learning and growth perspective. After the analysis is done, it can be seen that the performance of PT Bangun harmony as a whole has been good enough. On the financial perspective with indicators ROE, ROI, Current Ratio, Debt Ratio and Debt To Equity Ratio get results 4.5 which shows adequate performance. 3,66 customer perspective gets results that show sufficient performance to satisfy customers. internal business perspective we got the result 3.5, which means the company has been able to do a pretty good productivity, and for learning and growth perspective which shows the results obtained 3.5 employee satisfaction levels are quite satisfactory. From these studies it can be concluded that by using the Balanced Scorecard can provide a more structured and thorough. If taken an average of four balanced perspectives scorecaerd, the company gets a value of 3.78, which means quite good. for the future the company must continue to improve the effectiveness of its performance.

Keywords : Balanced Scorecard, performance measurement

ABSTRAK

Pengertian Balanced Scorecard sendiri jika diterjemahkan bisa bermakna sebagai rapor kinerja yang seimbang (Balanced). Scorecard adalah kartu yang digunakan untuk mencatat skor hasil kinerja seseorang atau suatu kelompok, juga untuk mencatat rencana skor yang hendak diwujudkan. Dalam penelitian ini penulis mengukur kinerja perusahaan menggunakan empat perspektif balanced scorecard,  yaitu perspektif finansial, perspektif pelanggan, perspektif bisnis internal dan perspektif pembelajaran dan pertumbuhan. Setelah analisis yang dilakukan, PT Bangun Selaras  secara keseluruhan sudah cukup baik. Pada perspektif keuangan dengan indikator ROE, ROI, Current Ratio, Debt Ratio dan Debt To Equity Ratio mendapat hasil 4,5 yang menunjukkan kinerja yang cukup. perspektif pelanggan mendapat hasil 3,66 yang menunjukan kinerja yang yang cukup memuaskan pelanggan. perspektif bisnis internal didapat hasil 3,5 yang berarti perusahaan sudah dapat melakukan produktivitas yang cukup baik, dan untuk perspektif pembelajaran dan pertumbuhan didapat hasil 3,5 yang menunjukan tingkat kepuasan karyawan yang cukup memuaskan. Dari penelitian tersebut dapat diambil kesimpulan bahwa dengan menggunakan Balance Scorecard dapat memberikan gambaran yang lebih terstruktur dan menyeluruh.

Kata kunci : Balanced Scorecard, pengukuran kinerja perusahaan