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INTISARI

Era teknologi informasi memaksa perusahaan mencari dan memanfaatkan cara-cara baru untuk memenangkan persaingan. Salah satu cara yang dapat ditempuh perusahaan untuk memenangkan persaingan adalah dengan melakukan perbaikan kinerja. Perbaikan kinerja hanya dapat dilakukan jika sebelumnya telah diketahui tingkat kinerja perusahaan. Alat analisis yang dapat mengetahui tingkat kinerja perusahaan adalah analisis balance scorecard.

Balanced scorecard diartikan sebagai seperangkat ukuran yang memberikan gambaran terhadap manajer puncak tentang bisnis secara singkat namun komprehensif. Balanced scorecard meliputi ukuran-ukuran keuangan yang menyatakan hasil tindakan yang telah dilaksanakan, atas kepuasan pelanggan, proses internal dan inovasi organisasi dan perbaikan-perbaikan ukuran-ukuran aktivitas operasional yang merupakan pemicu kinerja keuangan masa depan. Dalam penelitian ini ada empat perspektif balanced scorecard yang diteliti, yaitu perspektif keuangan, pelanggan, bisnis internal serta pembelajaran dan petumbuhan.

Berdasarkan analisis yang dilakukan diketahui bahwa terdapat kejelasan hubungan antara visi, misi dan strategi perusahaan serta tolok ukur dalam perspektif keuangan, pelanggan, proses bisnis internal serta pembelajaran dan pertumbuhan. Selain itu diketahui pula bahwa keempat perspektif balanced scorecard sudah baik.

Kata kunci: Balanced scorecard, perspektif keuangan, pelanggan, bisnis internal serta pembelajaran dan pertumbuhan.

ABSTRACT

Information technology era forces company to look for and exploits new ways to win competition. One of way which can be gone through company to win competition is by doing performance repair. Repair of performance can only be done if before all had been known level of company performance. Analyzer which can know level of company performance is analysis balance scorecard.

Balanced scorecard interpreted as a set size giving picture to top manager about business in a brief but comprehensive. Balanced scorecard covers standard criteria expressing action result which has been executed, customer satisfaction, internal process, organizational innovation and repairs of operational activity criteria which is been strigging future financial performance. In this research there are four perpective of balanced scorecard consists of financial perpective, customer perpective, internal business, also learning and growing perpective.

Based on analysis done it is known that there is clarity relation between vision, mission and corporate strategy and measuring standard in perpective of balanced scorecard which consists of financial perpective, customer perpective, internal business, also learning and growing perpective. Besides known also that fourth of balanced scorecard perpective have been good.

Keywords: Balanced scorecard, financial perpective, customer, internal business, also learning and growing perpective

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