Arnhas, Alyas (2007) BALANCED SCORECARD SEBAGAI ALAT UKUR KINERJA PERUSAHAAN DAERAH AIR MINUM KOTA BONTANG. Other thesis, University of Muhammadiyah Malang.
|
Text
BALANCED_SCORECARD_SEBAGAI_ALAT_UKUR_KINERJAPERUSAHAAN_DAERAH_AIR_MINUM_KOTA_BONTANG.pdf Download (92kB) | Preview |
Abstract
This research represent the case study have the character of descriptive at Company of Area of Drinking Water of Town Bontang with the title " Balanced Scorecard As A Means Of Measure The Performance of Company of Area of Drinking Water of Town Bontang ". This Research Target to know how performance of Company of Area of Drinking Water of Town Bontang in in perpective of finance, cutomer, process the internal business, and also study and growth. From result of performance measurement will be compared to by a standard which have been specified by Kepmendagri 1999. As a whole company performance assessed good enough because company can reach the value 45,75 from specified standard. Matter o] this means company have tried to execute its function in the case of ready service of clean water for urban community Bontang. In in perpective [of] unfavourable performance finance, indicator of rate of return invesment ( ROI) show the increase in the year 2003 equal to - 15% becoming - 3% in the year 2005 and descend to become - 8% in the year 2006. And so do Profit of Margin of on Sales mount from - 38% in the year 2003 becoming - 5% in the year 2005 and descend to become - 21% in the year 2006. While Growth Rate in Sales of[is single indicator in in perpective of tired finance of specified standard. Growth Rate in Sales mount equal to 13.97% in the year 2004 and 146.68 in the year 2006. Thereby prosentase from third above indicator, only one capable to reach the standard which have been specified by government. From in perpective of cutomerun favourable company performance. This matter look at indicator of service coverage which cannot fulfill the standard. While Number of New Customer year 2004 going up equal to 54.45% and in the year 2006 mounting equal to 90.68%. while from speed of is tacking on still show the unfavourable performance because time needed in getting new extension have to require the time of about one week later. In perpective Greeting process the internal business, unfavourable company performance. This matter look from indicator of productivity of production installation which cannot fulfill the standard which have been specified. Differ from the prosentase mount the loss irrigate in the year 2005 reached ratio still be high that is 25.86% residing in the above ratio standard which can be accepted by 20%, but in the year 2006 company repair their performance till come near the ratio specified become 20.28% From in perpective learn and expand the, good enough company performance. Only one inacceptable indicator, employees productivity. Reached ratio at this indicator reside in below/under number of zero. Differing from employee turnover, mount the absence which enough lower to show the good enough employees performance discipline. Beside that mount the employees training non-stoped experience of the improvement. Pursuant to description of[is above, writer can suggest better PDAM of Town Bontang should be able to make the more orienting strategy device at repair of speed indicator of[is tacking on newly, indicator of denunciating handling, and indicator of service amenity. With the third repair of the indicator, company expected can improve the company performance in in perpective fourth is which have been specified by Kepmendagri 1999. Because by repairing third the indicator of company will easy to get the cutomer( improving indicator of Number of New Customer), improving company profit ( indicator of ROI and Profit of Margin of on Sales), and menggurangi of company expense (repairing indicator of Productivity Instalansi Produce)
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Economics and Business > Department of Accounting (62201) |
| Depositing User: | Zainul Afandi |
| Date Deposited: | 05 May 2012 03:25 |
| Last Modified: | 05 May 2012 03:25 |
| URI : | http://eprints.umm.ac.id/id/eprint/4337 |
Actions (login required)
 |
View Item |
