ANALISIS PENILAIAN KINERJA MENGGUNAKAN BALANCED SCORECARD PADA PT NINDYA KARYA (PERSERO) DIVISI IV SURABAYA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
WAFA’, WAFA’
Subject
658.151 1 - MANAGEMENT ACCOUNTING
Datestamp
2017-07-04 09:31:44
Abstract :
Increasing competition in the globalization of business following the company is required to take strategic steps in competing. Selection of the performance appraisal system is very important to know the extent to which the achievement of the company. During this time the company is commonly used in the assessment of traditional performance measures that focused on the financial sector. Balanced Scorecard is used to double the performance with four perspectives: financial perspective, customer perspective, internal business processes, learning and growth perspective. The subjects in this study were PT Nindya Karya (Persero) Divisi IV Surabaya engaged in construction services. This company has implemented a Balanced Scorecard performance measurement and assessment system, but not yet known to what extent the development of the Balanced Scorecard has been used in the company. This study aims to determine the performance appraisal using the Balanced Scorecard with four perspectives at the company. Methods of data collection in this study was done by triangulation consisting of passive participation observation, semistructured interviews, document. The results of this research is overall assessment scorecard is viewed through a part performance measurement project manager and part of the staff/employees in achievement can be concluded is very good. Keywords : Performance, Balanced Scorecard.
Increasing competition in the globalization of business following the company is required to take strategic steps in competing. Selection of the performance appraisal system is very important to know the extent to which the achievement of the company. During this time the company is commonly used in the assessment of traditional performance measures that focused on the financial sector. Balanced Scorecard is used to double the performance with four perspectives: financial perspective, customer perspective, internal business processes, learning and growth perspective. The subjects in this study were PT Nindya Karya (Persero) Divisi IV Surabaya engaged in construction services. This company has implemented a Balanced Scorecard performance measurement and assessment system, but not yet known to what extent the development of the Balanced Scorecard has been used in the company. This study aims to determine the performance appraisal using the Balanced Scorecard with four perspectives at the company. Methods of data collection in this study was done by triangulation consisting of passive participation observation, semistructured interviews, document. The results of this research is overall assessment scorecard is viewed through a part performance measurement project manager and part of the staff/employees in achievement can be concluded is very good. Keywords : Performance, Balanced Scorecard.
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