Analisis Perancangan Pengembangan Sistem Pengukuran Kinerja Berbasis Balance Scorecard Method Untuk Industri Manufaktur Jawa Timur (Studi Kasus Pada PT. Pencu Metal Abadi)
ABSTRACT: Traditional
measurement method are purposed to measure the performance of the company in a
financial aspect only, and it can not measure the intangible asset and
intellectual asset of the company. According to Dally (2010:56), Performance
measurement is a measurement actions that conducted towards the activities of a
companies value chain. Nowadays, the easiest and common performance measurement
of a company are the measurent with traditional approach basis, which is the
performance of measurement that focusing only to financial aspects. Therefore,
the impact is the company will never understand the performance of other
aspects. The idea to balance the performance measurement of those financial
aspect and non financial aspect, provide the tools of performance measurement
which is called as Balanced Scorecard. Balanced Scorecard approach can easily
support to understand the vision in to a comprehensive and coherent of
strategic plans. Balance scorecards use 4 (four) perspective to measure the
performance of a company. The Key Performance Indicator (KPI) of those 4 (four)
perspective related are as follows: Financial Perspective, Customer
Perspective, Internal Business Process Perspective and Growth & Learning
Perspective.
Penulis: Mahsina, Khusni
Hidayati, Basuki
Kode Jurnal: jpmanajemendd160979
