Analysis Of Company Performance Measurement From Balanced Scorecard Approach (Case Study At Pt. Intihati Properti, Bogor)

A. Sari, Rahmat Mulyana Dali, M. Masruri
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Abstract

This study aims to determine the performance of the company PT. Intihati Properti considers four balanced scorecard perspectives, namely customer perspective, internal business process perspective, and learning and growth perspective. The research method used is descriptive research method. Data collection methods used are interviews and questionnaires. The results of this study indicate that the analysis of performance measurement viewed from a financial perspective as a whole is considered a bad company. it can be seen from the measurement results of the current ratio, total assets turnover, and return on assets every year that always decreases. The results from the customer's perspective are rated poorly. This can be seen from the acquisition of new customers every year which always decreases and the expected target is not achieved. performance measurement results from the perspective of internal business processes are generally considered poor. This can be seen from the innovations that are developed every year. Outcomes from a learning and growth perspective are considered poor. This can be seen from the decline in profitability and employee productivity from year to year which is not as expected. Although the employee satisfaction score of 88.4% is considered good or positive, it is necessary to evaluate the level of satisfaction in terms of organizational culture and leadership which gets the highest negative score. From the comprehensive results of the four balanced scorecard perspectives at PT. Intihati Properti is shown by considering the criteria for a total three-year performance score from 2018 to 2020 of 16.56% in the CC category. means that the performance of the company PT. Intihati's property is classified as "unhealthy".
从平衡计分卡方法分析公司绩效衡量(以茂物Intihati property为例)
本研究旨在确定PT公司的绩效。Intihati Properti考虑了四个平衡计分卡视角,即客户视角、内部业务流程视角和学习与成长视角。使用的研究方法是描述性研究方法。数据收集方法为访谈和问卷调查。本研究的结果表明,分析的绩效衡量从财务角度来看,作为一个整体被认为是一个坏的公司。从流动比率、总资产周转率、每年的资产收益率的测算结果可以看出,每年的资产收益率都是递减的。从客户的角度来看,结果评级很差。这可以从每年的新客户获取中看出,新客户总是减少,无法达到预期目标。从内部业务流程的角度来看,绩效度量结果通常被认为很差。这可以从每年开发的创新中看出。从学习和成长的角度来看,结果被认为是糟糕的。这可以从盈利能力和员工生产力的逐年下降中看出,这与预期的不同。虽然88.4%的员工满意度得分被认为是好的或积极的,但有必要从组织文化和领导方面来评估满意度,这两个方面获得了最高的负面得分。从PT. Intihati Properti的四个平衡计分卡角度的综合结果来看,考虑到2018年至2020年CC类别的三年总绩效得分标准为16.56%。意味着PT. Intihati公司的资产业绩被列为“不健康”。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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