Jambura Accounting Review
Vol. 2 No. 2 (2021): Jambura Accounting Review - August 2021

Analisis Penilaian Kinerja Menggunakan Balance Score Card

Armansyah Alipok (Universitas Negeri Gorontalo)
Nilawaty Yusuf (Universitas Negeri Gorontalo)
Siti Pratiwi Husain (Universitas Negeri Gorontalo)



Article Info

Publish Date
21 Aug 2021

Abstract

The research objective was to analyze the performance of drinking water depot in Gorontalo City by using a Balanced scorecard. The data were collected by using a quesionnaire. The data analysis applied descriptive analysis, which referred to the balanced scorecard indikator. The samples were 21 drinking water depots in Gorontalo city. The finding of research showed that the score in the balanced scorecard for the performance of drinking water depot in Gorontalo city was 81,39% which was in “minimum target” criteria, which meant the performance remained not in accordance with the expectation whether in the aspect of finansial or non finansial. The low finansial performance was the factor for the closing of lots of drinking water depot in Gorontalo city due to encountering problems in finansial and operational.

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Journal Info

Abbrev

jar

Publisher

Subject

Economics, Econometrics & Finance

Description

JAMBURA ACCOUNTING REVIEW (JAR) is an accounting journal that typically uses empirical methods with qualitative, quantitative, and mix-method approaches. The JAR focuses on the following themes: Financial Accounting; Management Accounting; Behavioral Accounting; Public Sector Accounting; Auditing; ...