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Ronal Aprianto
Fakultas Ilmu Ekonomi Dan Sosial Humaniora Universitas Bina Insan Lubuklinggau
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Journal : Jurnal AkunStie (JAS)

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PENGUKURAN KINERJA KEUANGAN DENGAN METODE BALANCED SCORECARD DI PT. BANK PERKREDITAN RAKYAT (BPR) SINDANG BINAHARTA KOTA LUBUKLINGGAU Indrawati Mara Kesuma; Arisky Andrinaldo; Ronal Aprianto; Siti Aisyah Azzahra
Jurnal AkunStie (JAS) Vol 6 No 1 (2020): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i1.943

Abstract

The purpose of this study is to determine performance measurement on financial perspective (Current Ratio, Return on Assets / Return on Investment and Return on Equity), customer perspective (customer acquisition level), internal business process perspective (manufacturing cycle efficiency) as well as learning and growth perspective (employee satisfaction levels and employee retention rates) using the Balanced Scorecard method at PT. People's Credit Bank (BPR) Sindang Binaharta, Lubuklinggau City. This research is qualitative in nature with the data source used primary and secondary data obtained from PT. People's Credit Bank (BPR) Sindang Binaharta, Lubuklinggau City. The results showed that the performance of PT. The Sindang Binaharta Rural Bank (BPR) of Lubuklinggau City using the Balanced Scorecard, namely financial perspective (current ratio is considered good, return on assets / return on investment is considered good and return on equity is not good), customer perspective is considered very good, business process perspective internal assessment has been run efficiently and finally the learning and growth perspective is considered very good.
Co-Authors Adi Diana Agung Saputra Anggraini, Susia Arisky Andrinaldo Arisky Andrinaldo Betti Nuraini Candra Parwansah Darman Usman Dika Ardani Elzanti Rahman Emiliyan Candra Ermawati Ermawati Fitria Fitria Hardi Mulyono Husaini Husaini Indrawati Mara Kesuma Indrawati Mara Kesuma Indrawati Mara Kesuma Indrawati Mara Kusuma Irene Pradela Irma Idayati Irma Idayati Irma Idayati Jeni Amperasari Jodika Hami Pratama Kesuma, Indrawati Mara Krisda Siagian Melvin Melisa Nasruddin Nasruddin Nasruddin Nora Puspita Nurlael, Sarifa Paleni, Herman Rabeta, Yulpa Randi Firmansya Renita Puspa Sari Rian Oktavianie Rindi Ningmas Rudi Azhar Sarifa Nurlael Septya Yolanda Siti Aisyah Azzahra Suberthi, Meta Subianto Subianto Supriyanto Supriyanto Supriyanto Supriyanto Supriyanto Surajiyo Surajiyo Surajiyo Surajiyo Surajiyo Suwarno Suwarno Suwarno Suwarno Suwarno Suwarno Suwarno Suwarno Suwarno Suyadi Suyadi Suyadi Suyadi Suyadi Triharyati, Eri Wen Susanti Weni Susanti Yolanda Amelia Yulpa Rabeta Yulpa Rabeta Yusup Yusup