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

MUKTADIR B1035131022

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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