ANALISIS KINERJA PDAM DELTA TIRTA KABUPATEN SIDOARJO DENGAN MENGGUNAKAN PERSPEKTIF KEUANGAN DAN NON KEUANGAN
ABSTRACT: Generally,
performance is measured utilize a financial perspective, even though there are
non-financial perspective. Non-financial perspectives is the customer
perspective , internal business perspective, learning and growth perspective
that also important in measuring performance. Customer perspective focuses on
the process , because customers would apprecia te a short turn around time,
especially inservice companies. Internal business perspective focuses on
internal processes that will have a major impact on customer satisfaction and
achieving corporate financial goals. Learning and growth perspective can
identified the infrastructure which built by the company to create growth and
long-term performance improvement. Financial perspective and non-financial
perspective is the perspective that can determine a good performance, which is
increase or decrease. All this time, PDAM “Delta Tirta” Sidoarjo regency performance
is not only focused on the financial perspective, but also focus on
non-financial perspective. With the current research now a days, this company
can complement the non-financial perspective.
Keywords: Financial
perspective, Non-financial perspective, Performance
Penulis: AMI PRASETYA PRIBADI
Kode Jurnal: jpakuntansidd120092
