Radithya, Edwin and Se Tin, - (2011) Evaluasi Penerapan Balance Scorecard Terhadap Efisiensi Kinerja Karyawan di Divisi Penjualan PT.AUTO 2000. Akurat Jurnal Ilmiah Akuntansi, 2 (06).
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EVALUASI PENERAPAN BALANCE SCORECARD TERHADAP EFISIENSI KINE.pdf - Published Version Download (451Kb) |
Abstract
In this globalization area, the competition become tight and global so the firms that bound in business competition is demand to work more productive and have a good work to reach the firm purposes’. The firms should be have anticipation and tactic for technology and information development, and if the firms don’t have it, the problem will come from inside and outside from the firms itself. The method is take a measurement system of working experience that hopefully can make the firms condition well and have good effort for the firms to face out the competition. Balance Scorecard system is one of interesting solution to apply in transformation era because the system have four point of view, financial perspective, customer perspective, internal business prosess perpective, and learning and growth perspective. As one of measurement system which have link with strategic, the four point of view must show the link and relationship as one strategic in reach the long term purpose. In this research, the writer did interview and observation. The method of this research is analytic descriptive method. The data that used is selling report on period January until June 2008 and January until June 2009. The analysis of data is using Data Paired Sample T Test ( two pair sample test ) and can be taken a hypothesis which is Balance Scorecard that it make the increase of labor works. This hypothesis can be looked from statistic result, 0.071. This result mean the hypothesis above is acceptable because of the fulfill of criteria of acceptance HO, HO is acceptable if the probability 0.05. Balanced Scorecard hopefully can give balancing and make the relation between financial and non - financial is unity. Besides, the applyment of Balanced Scorecard, will help manager in make strategic decision that have connected with operational activity in the firm efficient and increase the activity in the future.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Balance Scorecard, Efficiency, Sales |
| Subjects: | H Social Sciences > HG Finance |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 17 Feb 2012 08:21 |
| Last Modified: | 17 Feb 2012 08:21 |
| URI: | http://repository.maranatha.edu/id/eprint/402 |
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