Elyndra, Moch. Risky and Puspa Arum, Enggar Diah and Wijaya, Rico (2022) Pengukuran kinerja perusahaan PT. Sumber alfaria trijaya tbk. Cabang jambi dengan menggunakan balance scorecard pada tahun 2019-2021. S2 thesis, UNIVERSITAS JAMBI.
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1.COVER.pdf Download (91kB) |
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Halaman Persetujuan dan pengesahan.pdf Download (177kB) |
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2. ABSTRAK.pdf Download (92kB) |
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8.BAB V.pdf Download (93kB) |
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DAPUS.pdf Download (92kB) |
Abstract
The purpose of this research is to determine the company's performance in a period by using the balanced scorecard method that combines four perspectives, namely one financial perspective and three non-financial perspectives: customers, internal business processes, learning. This results in an assessment that has taken into account various factors so that the strategy taken by the company in the future can be more precise. The data source used is in the form of data in the form of financial statements of PT. Sumber Alfaria Trijaya Tbk. Jambi branch in 2019-2021 which is used as the basis for calculating the balanced scorecard. The data analysis technique uses a descriptive accounting approach, which is to describe the data in the form of numbers and then interpret them. The results of this study indicate that the company's performance on financial perspective benchmarks has decreased in performance in the 2021 - 2020 period compared to the 2020-2019 period. The decline in financial performance in 2021 decreased due to decreased net profit due to high operating costs in the previous year. The customer's perspective has stagnated in performance every year, but based on the percentage in 2021-2020 it has increased from the 2020-2019 period, which is from 18.43%. to 3.98%. And based on financial data, customer cash from the last three years continues to increase. From the perspective of internal business processes, the performance decline in the 2021-2021 period by -3.26% is categorized as not good, while the 2020-2019 period of 43% can be categorized as quite good. The decline is still the same because in 2021 net profit will decrease due to high operating costs. The Learning and Growth Perspective has decreased for the 2021-2019 period by 11% with a score of 1 categorized as not good. Meanwhile, for the 2020-2019 period, 50% with a score of 2 can be categorized as quite good.
| Type: | Thesis (S2) |
|---|---|
| Uncontrolled Keywords: | Company Performance, Balanced Scorecard, Financial Perspective, Customer Perspective, Internal Business Process Perspective, Learning and Growth Perspective. |
| Subjects: | L Education > L Education (General) |
| Divisions: | Pascasarjana > Ilmu Akutansi |
| Depositing User: | Elyndra |
| Date Deposited: | 17 Jun 2022 02:45 |
| Last Modified: | 17 Jun 2022 02:45 |
| URI: | https://repository.unja.ac.id/id/eprint/34876 |
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