BALANCED SCORECARD DALAM PENGUKURAN KINERJA PT KERETA API INDONESIA (Persero) DAOP VIII SURABAYA

Abstract

This research aims to perform measurement and performance assessment company PT Kereta Api Indonesia Regional Operation 8 Surabaya based on Balanced Scorecard method as a tool of company performance measurement. Through four perspectives are: Financial perspective, customer perspective, internal business perspective, growth and learning perspective. This research is a type of descriptive qualitative research, data collection techniques used are by way of direct survey in the field, doing the questionnaire, observation, and interview. The result of research by applying Balanced Scorecard method through four perspectives are: financial perspective, customer perspective, internal business perspective, growth and learning perspective during the period of 2014-2016. The results from a financial perspective using benchmarks Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) shows a fluctuating situation. The customer perspective shows the results of customer satisfaction with a value of 3.8 which is included in the category quite satisfied. Internal business process perspectives show good results in innovation and operation processes, while growth and learning perspectives show good results in retaining employees, while employees who participate in training show good performance because of an increase each year.
Keywords: balanced scorecard, performance measurement, company performance, financial perspective, non financial perspective.