ANALISIS KINERJA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN GRESIK DENGAN PENDEKATAN BALANCED SCORECARD
ABSTRACT: In the
face of an
increasingly complex business
environment required performance measurement methods that can
assess the company's performance accurately and thoroughly, method can be used
is the Balanced Scorecard. This study aims to measure the performance of Perusahaan
Daerah Air Minum
(PDAM) Kabupaten Gresik
by using the
concept of Balanced Scorecard
with the four
perspectives, namely financial
perspective, customer perspective, internal
business process perspective
and learning and
growth perspective. Research case study, data collection using primary data
and secondary data. Primary data obtained from
questionnaires using simple
random sampling technique
which is obtained from
employees and customers
of PDAM Kabupaten
Gresik, and secondary
data obtained from company annual
reports over a period of five years ie 2006 to 2010. The results of these questionnaires have
been tested the
validity and reliability.
From this research
it is known that the financial perspective can be
quite good, the customer's perspective has a pretty good performance, internal business
process perspective shows that good corporate performance, and learning and
growth perspective can be said to be less good.
Keywords: Balanced
Scorecard, Financial Perspective,
Customer Perspective, Internal Business Process Perspective,
Learning and Growth Perspective
Penulis: Eka Fitria Kusumawati
Kode Jurnal: jpakuntansidd130022
