Majalah Ilmiah Manajemen dan Bisnis
Vol 17 No 2 (2020): Majalah Ilmiah Manajemen & Bisnis

PENILAIAN KINERJA PERUSAHAAN MELALUI PENERAPAN KONSEP BALANCED SCORECARD

Mayla Surveyandini (Fakultas Ekonomika dan Bisnis Universitas Wijayakusuma Purwokerto)
Ady Achadi (Fakultas Ekonomika dan Bisnis Universitas Wijayakusuma Purwokerto)



Article Info

Publish Date
29 Nov 2020

Abstract

The study with the title "Corporate Performance Assessment Through the Application of the Balanced Scorecard Concept" aims to assess company performance through the concept of balanced scorecard, which includes all four perspectives which are viewed from a financial perspective, consumer / customer perspective, internal business process perspective and learning and growth perspective. The results of this study are expected to make a positive contribution to both the company and other parties. The samples used are employees and teaching staff in the American English Course environment and the sampling technique uses simple random sampling method. Assessment from a financial perspective uses 3 (three) ratios, i.e. liquidity ratios consisting of current ratio and quick ratio. The solvency ratio consists of debt ratio and debt to equity ratio and profitability ratio consists of return on assets and return on equity. For the consumer / customer perspective using the customer profitability ratio. Internal business perspective uses the ratio of administrative expense to total revenue. While the growth and learning perspective uses benchmarks for employee productivity, employee training and employee satisfaction. For employee satisfaction variables using data validity and reliability testing, where the results indicate the instrument items are valid and reliable statements

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Journal Info

Abbrev

mimb

Publisher

Subject

Economics, Econometrics & Finance

Description

Majalah Ilmiah Manajemen dan Bisnis (MIMB) (Print ISSN: 1411-1977) published two times (May and November) by Faculty of Economics and Business, Wijayakusuma University, Purwokerto. Majalah Ilmiah Manajemen dan Bisnis original research in the fields of economics, management and accounting, including ...