Tandiontong, Mathius and Yoland, Erna Rizka (2011) Penerapan Balanced Scorecard Sebagai Alat Pengukuran Kinerja Yang Memadai” (Sebuah Studi Pada Perusahaan Bio Tech Sarana di Bandung). Akurat Jurnal Ilmiah Akuntansi, 2 (05).
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Abstract
The business environment is increasingly competitive and complex challenges faced by the company. For that companies need to create a performance measurement system that is better than the system used by the traditional view. Thus emerged a new thinking pioneered by Kaplan and Norton introduced the Balanced Scorecard method. The Balanced Scorecard has a privilege in terms of coverage measurement is more comprehensive because it includes four financial perspectives (financial), customer (customer), internal business process (internal business process), and learning and growth (learning and growth). Through the balanced scorecard enables managers toimprove the effectiveness and company performance continuously and maintaincustomer satisfaction. The object of this research conducted at the Company Bio Tech Facility. The research method used by writer is descriptive research verivikatif with a case study approach and using questionnaires and literature study as the primary data collection while the statistical tests using Pearson correlation with the t test, with significance level of 5%. From the calculation value by using the Pearson correlation coefficient can be concluded that the variable X (Application of the Balanced Scorecard) have a significant influence on the variable Y (Performance Measurement System) with the percentage of influence of 14.50%, while the rest equal to 85.50% influenced by other factors is not observed.
| Item Type: | Article |
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| Uncontrolled Keywords: | Balanced Scorecard, performance measurement is adequate. |
| Subjects: | H Social Sciences > HG Finance |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 17 Feb 2012 03:54 |
| Last Modified: | 17 Feb 2012 03:54 |
| URI: | http://repository.maranatha.edu/id/eprint/397 |
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