IMPLEMENTASI STRATEGI DAN PENGUKURAN KINERJA MENGGUNAKAN METODE BALANCED SCORECARD

Abstract

This research aimed to find out and analyze the strategy and performance measurement of PDAM Surya Sembada, Surabaya with using balanced scorecard. While, the research was qualitative.Based on the analysis result and discussion, it concluded the strategy which was used in financial perspective had been accurated it concluded there was good performance on it. This shown as there was an increase of Return Of Asset income (ROA). Besides, the income and cost efficiency had reached the target of financial elements. Furthermore, the strategy which was use, in customers perspective, had reached the target of customer elements and was good performance result, which had shown as the result of customer acquisition and customer satisfacton. In addition, the strategy which was use, in internal business perspective, had used properly as shown good performance result. While, based on ther uncountable water rate (UWR), post-selling service and inovation had reached the target of business internal elements. Strategy used in growth and learning perspective had used properly. This happened as it shown good performanceresult and had reacherd the target.Analysis result, and discussion; it concluded PDAM Surya Sembada, Surabaya had reached the objectives either financial or non-financial in having its vision and mission using balanced scorecard.
Keywords: Balanced Scorecard, Strategy, Performance Measurement.