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PENERAPAN BALANCED SCORECARD SEBAGAI MODEL PENGUKURAN KINERJA ORGANISASI PADA PT. REX CANNING BEJI PASURUAN

Dewi, Noorhayati Astari (2012) PENERAPAN BALANCED SCORECARD SEBAGAI MODEL PENGUKURAN KINERJA ORGANISASI PADA PT. REX CANNING BEJI PASURUAN. Other thesis, University of Muhammadiyah Malang.

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Abstract

The company's goal in general is to try to be successful and keep growing in the competition in the information age. Companies must use measurement and management systems derived from the strategy and capabilities of the company. One measure that includes financial and non-financial elements in measuring the performance of the company is the Balanced Scorecard (BSC). Model Balanced Scorecard provides a comprehensive framework of employment for managers to translate vision and strategy into an integrated set of performance measures. From here the researchers wanted to know the measurement of performance using the Balanced Scorecard at PT. Rex Canning Beji Pasuruan. The purpose of this study was to determine the company's performance measurement results using the Balanced Scorecard applied to the PT. Rex Canning, Beji, Pasuruan. Kaplan and Norton (1996:6) defines, that the company's performance is a goal to be achieved to gain an opportunity for companies to achieve success in the future. According to Kaplan and Norton (2000:8) the Balanced Scorecard is a performance appraisal method that complements the business unit financial performance measures of past performance of the business unit with a trigger in the future. This method is an attempt to translate strategies into the daily operations and monitor achievement. This research was conducted at the Office of the PT. Rex Canning Pasuruan. This type of research used in this study is a case study. The types of data used in this study is secondary data. Techniques of data analysis in this research is descriptive qualitative approach and quantitative descriptive. Data analysis is done by using the formula of each perspective of the Balanced Scorecard Financial Perspective, Customer Perspective, Internal Business Process Perspective, and Learning and Growth Perspective. Based on the analysis of the data that has been described by the Balanced Scorecard performance measurement model, it can be concluded that the performance of the PT. Rex Canning can be quite good. This is demonstrated by improved three perspectives from four perspectives used in the Balanced Scorecard, the customer perspective, internal business processes and learning and growing perspective. Performance PT. Rex Canning Pasuruan from a financial perspective the results are not good. Of the three indicators used in the financial perspective is ROI, Profit Margin on Sales and Growth Rate in Sales, Growth Rate in Sales only are the rates high enough that in 2011 amounted to 18.75%.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 14 Jan 2015 06:59
Last Modified: 14 Jan 2015 06:59
URI : http://eprints.umm.ac.id/id/eprint/14745

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