BALANCED SCORECARD SEBAGAI KONSEP PENGUKURAN KINERJA PERBANKAN
Abstract: Management system
implemented by the banking system is currently more focused on financial performance
as measured periodically
by using financial
measures. Banking business competition
would also have
to change the
method of performance
appraisal are used by banks to
measure their performance. Assessment of performance is critical for banks. By
conducting performance appraisals, banks can determine the level of achievement
during the given period.Therefore, in
a performance assessment
of banking required
balance (balanced) between
the financial and non financial.
For that developed the
concept of non-financial
performance measures that can measure the success of banks in realizing
its long-term strategies so that banks
can win the business competition.In the measurement of the four perspectives, namely:
the financial perspective,
customer perspective, internal
business process
perspective, as well
as learning and
growth perspective. Balance
between the scorecard from
each perspective to
determine the performance
improvement of banking doubled. To
anticipate changes in the banking
business environment and
competition, the bank requires
a solid foundation
in formulating the
vision and mission
in the form
of integrated strategic planning through the balanced scorecard.
Keywords: PerformanceMeasurement,
BalancedScorecard, Banking
Penulis: Natalia Puspita Dewi
Kode Jurnal: jpakuntansidd130042
