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PENERAPAN KONSEP BALANCE SCORECARD GUNA MENGUKUR KINERJA PADA PT LAMPUNG MEDIA GRAFIKA

Yuniastuti, Rina Milyati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi (Sinta 4)Vol. 0 No. 025 Juli 2013

Abstrak

To the face of the current business environment into a more complex situation, a method ofperformance measurement that can accurately and comprehensively assess the company'sperformance is essentially needed. In this case the method which can be used is the BalancedScorecard. Purpose of this study was to obtain a comprehensive of the performance of PT LampungMedia Grafika when measured using the four Balanced Scorecard perspectives.The conclusion that can be derived through the analysis is that the Balanced Scorecard is thebest method in assessing the performance of the company, since the Balanced Scorecard raises theimportant aspects that are ignored by the traditional performance measurement, such as aspects ofhuman resources, systems used in a corporation, operational processes, and aspects of customersatisfaction, so that the measurement results of the Balanced Scorecard is more accurate. Accurateperformance measurement is very important for management, both in the process of planning,decision making, and controlling, and in realizing the vision and mission of the corporation.

Kata Kunci

Balanced ScorecardFinancial PerspectiveCustomers PerspectiveInternal Business Process PerspectiveLearnings and Growth Perspective

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PENERAPAN KONSEP BALANCE SCORECARD GUNA MENGUKUR KINERJA PADA PT LAMPUNG MEDIA GRAFIKA | GEMA : Jurnal Gentiaras Manajemen dan Akuntansi | Publiora