ANALISIS KINERJA PERUSAHAAN BERDASARKAN PENDEKATAN BALANCE SCORECARD Studi pada Perusahaan Daerah Air Minum (PDAM) Kabupaten Malang
| Main Author: | ARDHYN YANUAR, PRATAMA |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14465/ |
Daftar Isi:
- The purpose of this study was to determine and compare the performance of the company for 3 years and analyze the triggering factors of the increase or decrease in the performance during the period. PDAM Kabupaten Malang as a company that strives to meet the needs of clean water to the society must provide the best service. With such expectations, PDAM Kabupaten Malang requires innovation in performance evaluation that can measure both performance and includes a lot of things in the company. One method that can be used in the evaluation of the performance of the company is the Balanced Scorecard method. Balanced Scorecard is a measurement tool with regard to the company with four perspectives, there is financial perspective, customer perspective, internal business processes, and learning and growth perspectives. With the Balanced Scorecard assessment conducted, expected PDAM Kabupaten Malang getting better at the company's performance. The results of performance evaluation on the PDAM Kabupaten Malang in 2012 obtained an increase in customer perspective, internal business process perspective continued to rise in 2012 and 2013. Perspective In process of growth and learning gains in training Cost Ratio indicator. There is a decrease in the financial perspective in 2013 that the company's billing effectiveness indicators. Form of the relationship between the four perspectives show balanced scorecard perspectives in mutual support to achieve the vision and mission of the company.