IMPLEMENTASI BALANCED SCORECARD SEBAGAI ALAT PENTERJEMAH STRATEGI DAN PENGUKURAN KINERJA PERUSAHAAN

Abstract

The purpose of this research is to find out and to analyze implementation of balanced scorecard as a tool for
strategic translator and performance assessment of company. The research method has been done by using
qualitative method, because this research is not meant to prove a hypothesis but it is meant to explore facts and
conditions which occur during the research. Based on the research result it has been found, the presence of the
balanced scorecard method which is reviewed from a financial perspectives has shown the good result of financial
performance since profit increases every year, it can be reviewed from customer perspectives can be stated quite
good because the taste of Japanese food has become one of the most popular culinary which are favored by the
society, when it is reviewed from the internal business process perspective in which the presence of innovation
and operation has shown the performance of the company is excellent becausethe company always makes
innovation every year by introducing a new menu, when it is reviewed from the growth and learning perspective
shows the condition of the performance of the company is quite good because can enhance the quality of the
employees. Based on the result of the research, it can be concluded that the balanced scorecard can provide clear
performance assessment, measurable, well-planned and coherent in realizing the vision, the mission and the goal
as well as the company’s strategy so some improvements can be done. In order to make the balanced scorecard
method can be implemented properly on the company, a commitment from the top management and the
underlying management and the drafting teamis formedin translating theperformance assessment system is
required.
Keywords: System of Performance Measurement, Strategy Implementation, Perspective of Balanced Scorecard.