Analisis Perancangan Pengembangan Sistem Pengukuran Kinerja Berbasis Balance Scorecard Method Untuk Industri Manufaktur Jawa Timur (Studi Kasus Pada PT. Pencu Metal Abadi)

  • Mahsina Mahsina
  • Khusni Hidayati
  • Basuki Basuki


ABSTRACT Traditional measurement method are purposed to measure the performance of the company in a financial aspect only, and it can not measure the intangible asset and intellectual asset of the company. According to Dally (2010:56), Performance measurement is a measurement actions that conducted towards the activities of a companies value chain. Nowadays, the easiest and common performance measurement of a company are the measurent with traditional approach basis, which is the performance of measurement that focusing only to financial aspects. Therefore, the impact is the company will never understand the performance of other aspects. The idea to balance the performance measurement of those financial aspect and non financial aspect, provide the tools of performance measurement which is called as Balanced Scorecard. Balanced Scorecard approach can easily support to understand the vision in to a comprehensive and coherent of strategic plans. Balance scorecards use 4 (four) perspective to measure the performance of a company. The Key Performance Indicator (KPI) of those 4 (four) perspective related are as follows: Financial Perspective, Customer Perspective, Internal Business Process Perspective and Growth & Learning Perspective. Keyword: Balance Scorecard, Key Performance Indicator (KPI), Performance measurement


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