PENGUKURAN KINERJA DENGAN METODE BALANCE SCORECARD PADA CV. TUKANGKU INDONESIA

Abstract

This research aimed to examine the performance assessment using Balance scorecard. While, balance scorecard had four perspectives in examining company’s performance which namely financial, customers, internal business process, growth and learning perspective. Meanwhile, the population was CV. Tukangku Indonesia. Moreover, the data were in form of financial statement, questionnaires and company’s database. The research was descriptive-qualitative which need to have analysis. Furthermore, the usage of balance scorecard in examining company’s performance was considered more effective since it could explore problems of four business perspectives, i.e. financial, customer, internal business process, growth and learning perspective. Additionally, the analysis data were financial statement during 2017-2019, questionnaires result, and company’s database. The research result concluded financial company’s performance was worse even though there was cost efficiency. This happened as every years the employees’ productivity was low. Consequently, company’s performance in earning its profit was not optimal. However, from customers’ perspective, it was considered well since there was increase of customers’ growth. In addition, from customers’ questionnaires, it showed they were very satisfied with the service given.
Keywords: balance scorecard, financial perspektive, customers’ perspective