PENGUKURAN KINERJA DALAM PERSPEKTIF BALANCED SCORECARD (Studi Pada PDAM Surabaya)

Abstract

This research is meant to describe the performance measurement model at PDAM Surya Sembada Surabaya city
by using balanced scorecard method. The data collection technique has been done by performing documentation
and interview technique, meanwhile the data analysis technique has been conducted by using descriptive
qualitative approach. Based on the result of the discussion and the analysis shows that: financial perspective i.e.
return on assets (ROA), return on equity (ROE), and current ratio have obtained company with good
performance. The implementation of vision and mission on customer perspective which is related to increase the
customer satisfaction has experience enhancement. Meanwhile, the measurement of internal business process
perspective has been conducted by using Uncountable Water Rate (UWR), in order to measure the loss of water
in its distribution to the customers shows a better performance. Meanwhile, the learning and growth perspective
can be seen from the productivity and the retention of the employees which generates good performance. Even
though, the performance of the company which is based on four perspectives shows good performance, but the
improvement of relevant performance measurement model is required, in line with the dynamic of business
environment in the future.
Keywords: Balanced scorecard, perspective of financial, perspective of customer, perspective of internal
business, perspective of learning and growth.