PENDEKATAN BALANCED SCORECARD UNTUK MENILAI KINERJA PERUSAHAAN APOTEK SEGER KABUPATEN JOMBANG

Atmaja, Sindy Heka (2007) PENDEKATAN BALANCED SCORECARD UNTUK MENILAI KINERJA PERUSAHAAN APOTEK SEGER KABUPATEN JOMBANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is a case study, the research done by direct observation with the object under investigation in this case is the PD Pharmacy Jombang Regency with the title "Balanced Scorecard Approach for Assessing Corporate Performance Pharmacy Seger Jombang regency." The purpose of this study is to investigate the performance of the pharmacy company fresh Jombang district when using the Balanced Scorecard approach for four-year accounting period (2002-2005). The analytical tool used in this study is the balanced scorecard method that consists of four perspectives on the financial perspective, customer perspective, internal business perspective and the perspective of growth and learning. Financial perspective aims to see the performance from the viewpoint of profitability achievement of financial targets which proxies with ROI (Return on Investment), PMOS (Profit Margin on Sales) and Gros (Growth Rates on Sales). Perspective of consumers / customers to assess customer satisfaction on firm performance based on customer satisfaction the driving factor consisting of the time factor, quality factor, and factor prices. Assessment of the consumer perspective this is done by distributing questionnaires to customers. Internal usiness Perspective aims to identify the critical factors in the internal organization of the assessment process proxies with MCE (Manufacturing Cycle Effectiveness) and comparison with other companies based on questionnaires that have been distributed. In the assessment of the internal business perspective is MCE can not be measured because of the limitations of the data obtained. For perspectives on Innovation and Learning aims to measure the factors associated with technology, employee development, and other factors that need to be updated. Technological factors measured by questionnaire to customers, for the development employee proxies with ET (Employee Training) and for employee productivity proxies with EP (Employee Productivity). The results of this study indicate that the financial perspective has a poor performance during the analysis period (2002-2005), is due to the ROI and PMOS tends to decrease. Meanwhile, the performance of Pharmacy Seger Kab. Jombang, if viewed from the perspective of customers is considered good enough, it can be seen from hasi percent customer satisfaction survey responses are compared with the standard valuation determined by the company are at intervals of 41-60% with good enough category. internal business perspective also get a pretty good rating based on a percentage comparison with other companies yangsudah compared with the standard valuation set by the company and it ranged between 41% -60% with the predicate is quite good. For the perspective of innovation and learning have a pretty good assessment. This can be seen from the results of customer surveys on a fairly satisfactory technological factors and assessment of staff development to increase employee productivity while still in decline.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 05 May 2012 04:40
Last Modified: 05 May 2012 04:40
URI: http://eprints.umm.ac.id/id/eprint/4363

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