ANALISIS PENERAPAN BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA (Studi Kasus: di BPRS Artha Surya Barokah Semarang)

Ayuningtyas Adiputri(1*), Andwiani Sinarasri(2)


(1) Universitas Muhammaadiyah Semarang
(2) Universitas Muhammaadiyah Semarang
(*) Corresponding Author

Abstract


The economic crisis a few years ago to make economic conditions in Indonesia have made great progress , so that requires leaders and company management to improve competitiveness by providing the best services for its customers in order to survive . One of the company's goal is to support their survival to earn profits . The company's main goal can be achieved if the maximum performance of the company and work well , because of the success and the success of an enterprise is the ability to generate profit and expand its business .

The population in this study were clients and employees of PT . Surya Artha SRB Barokah Semarang . number of employees required sample is 45 people and the customer sample 99.88 or 100 people . The analytical method used is descriptive analysis .

Results of the study is a financial ratio used is ROA , ROA and LDR . Results of this study indicate that the SRB Surya Artha Barokah Semarang from 2010 through 2012 can achieve cost effectiveness and generate optimal profits . Performance of the financial perspective shows good results even continue experiencing good growth . Results of this study indicate that explains that the market share in Semarang Barokah Surya Artha SRB increased to reach an average value of 161.88 % . Surya Artha SRB Barokah Semarang maintain competitiveness , interest rates , increasing mastery of market segments in order to meet customer needs . Surya Artha SRB Barokah Semarang start expanding operations by expanding the branch network , the development of a variety of products and services offered . It aims to improve after-sales service and provide additional benefits to our customers in order to still have the loyalty of the BPRS Artha Barokah Surya Semarang . Results of measurements describing the success ratio AETR increased efficiency , effectiveness and accuracy of the transactions conducted BPRS Artha Barokah Surya Semarang . Results of this study showed improvement indicated that employee productivity is increasing every year . This happens because in assessing the percentage of successful employee training SRB Surya Artha Barokah Semarang . Regarding the level of employee satisfaction shows the value of the overall average score of 4.03 . The figure shows the results of a good or satisfied .


Keywords : financial perspective , customer perspective, internal business processes , learning and growt perspective

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DOI: https://doi.org/10.26714/mki.v3i1.1798

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MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang 
ISSN 2087-2836 (print) | ISSN 2580-9482 (online)
Organized by Department of Accounting, Faculty of Economics, Universitas Muhammadiyah Semarang, Semarang, Indonesia
Published by Program Studi Akuntansi Universitas Muhammadiyah Semarang
W : https://jurnal.unimus.ac.id/index.php/MAX
E : maksimum@unimus.ac.id, nurcahyo@unimus.ac.id

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