ANALISIS KINERJA MENGGUNAKAN BALANCED SCORECARD PADA PERUSAHAAN DAERAH AIR MINUM (Studi Kasus pada PDAM Kabupaten Batang)
Abstract: In the face of a
tight business competition right now, the company required performance measurement
method that can evaluate the comprehensive performance of company . Performance
measurement tool is Balance Scorecard, can be combinate financial and non
financial measurement. Balance Scorecard measures performance from 4
perspective, that is financial perspective, customer perspective, internal
business perspective and learning & growth perspective.
This research was conducted using data in 2011 and 2012, a questionnaire
on customer and employees of PDAM Kabupaten Batang. The population of this
research is employees and customer of PDAM Kabupaten Batang, with sample taken
each respondent was 30 to 300 from employees and customer. The questionnaire
was tested for validity and reliability. Perspective used in this research is
consists of the Financial Perspective with indicator of liquidity ratios,
rentability ratios, and solvency ratios. Next, the Customer Perspective with
the indicators the level of costumer satisfaction, market share, and the
completion complain from customer. Then Internal Business Perspective with the
indicators the level efficiency of production, the level of lost product, with
the gauge calibration. And the last, is learning and growth perspective with
the indicators the level of employee satisfaction, employee training, and the
level of ratio employee to customer.
From the results of research by using concept of Balance Scorecard, can
be concluded that performance of PDAM Kabupaten Batang as whole as good. In the
financial perspective with the indicators of liquidity ratios, rentability
ratios, and solvency ratios showed a good performance. For the customer
perspective shows good performance with a value 3,73. At the company internal business perspective showed a good
innovation. And for growth and learning perspective suggest that the level of
employee satisfaction with a value 3,79. Data from these research it can be
concluded that by using Balance Scorecard, can provide performance evaluation
of the PDAM Kabupaten Batang in order permanent stand and to better in the next
period
Penulis: Ryan Belva Selado,
Endang Kiswara
Kod Jurnal: jpakuntansidd140916
