Amelia, Amelia (2008) EVALUASI KINERJA PERUSAHAAN DENGAN PENDEKATAN BALANCED SCORECARD(Studi Kasus Pada PT. Pelni Cabang Pontianak). Other thesis, University of Muhammadiyah Malang.
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Abstract
This study is a case study on a service shipping company of PT Pelni Pontianak branch with the title “The Evaluation On The Working Spirit By Using Balanced Scorecard ( A case study on a service shipping company of PT Pelni Pontianak branch)” This study aims at evaluating the workers working spirits on PT Pelni of Pontianak branch if it is analyzed by using balanced scorecard on the accounting period of 2003 until 2007. Balanced scorecard consists of four perspectives namely the financial perspective, customer perspective, the internal business perspective, and the growth and learning perspective. In terms of its financial perspective, it is used the Return On Investment indicator (ROI), Profit margin on Sales (PMoS), and the Growth Rate Revenue (GRR). The customer perspective uses Customer retention and Customer Acquisition (CA). The internal business perspective uses cycle time indicator. While the growth and learning perspective uses Employee Productivity (EP) and Employee Training (ET). The working spirit of the company from its financial perspective is considered not good. The average of ROI -4.326%, PMos -694%, and its GRR is 11.630%. The working spirit of its customer is good enough seeing from its average of its CR 1.100% and CA 0.640%. Meanwhile its learning ad its development perspective shows the insufficient condition seeing from its ET about 70%. In this case, the overall performance of this company is considered low. Based on the above conclusion, the writer suggests that the company can control its overhead expense and improve its income step by step and in such consistent way.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Economics and Business > Department of Accounting (62201) |
| Depositing User: | Anggit Aldila |
| Date Deposited: | 28 Apr 2012 02:57 |
| Last Modified: | 28 Apr 2012 02:57 |
| URI : | http://eprints.umm.ac.id/id/eprint/3255 |
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