COMPANY PERFORMANCE APPRAISAL USING THE BALANCE SCORECARD METHOD TO IMPROVE PERFORMANCE IN PUBLIC COMPANIES JASA TIRTA I

Supriyadi Eko Prasetiyo, Mohammad Burhan, Gaguk Apriyanto

Abstract


Jasa Tirta I Public Company is a state-owned company engaged in the management of water resources. The quality of the performance of an organization can be known by measuring the performance of the achievement of performance indicators. Comprehensive planning of performance indicators is needed. This study aims to determine the performance measurement of Perum Jasa Tirta I by the Balanced Scorecard method and then analyzed by the PDCGA (Plan-Do-Check-Goal-Action) method for continuous improvement to improve company performance. The research method used in this study uses a mixed-method approach. The results showed that the measurement of public performance based on the Balanced Scorecard Perum Jasa Tirta I 2015-2019 method is divided into 4 approaches: financial perspective, customer perspective, internal business process perspective, and learning & growth perspective including good performance. Judging from the financial perspective it is included in the very good category. From the customer perspective, it is included in the excellent category. From the internal business perspective it is classified as quite good, Electricity Raw Water Service indicators reached 93% of the 100% target and environmental management achieved 97% of the 100% target. From the perspective of learning & growth in the excellent category.


Keywords


Balanced Scorecard; Performance Measurement

Full Text:

PDF

References


Apriyanto, Gaguk dan Achmad Firdiansjah. 2017. Rekonstruksi Model Penilaian Kinerja Dana Pensiun Dengan Modified Baldrige Assessment Sebagai Upaya Menuju Good Pension Fund Governanc. Universitas Merdeka Malang : Malang.

Fahmi, Irham. 2010. Manjemen Kinerja. Bandung: Alfabeta

Gunawan, Febry Pratama Nandika. 2018. Penilaian Kinerja Perusahaan Dengan Balanced Scorecard Dalam Rangka Continuous Improvement (Studi Kasus Di Pt. Creative Mega Network Internasional Indonesia). Universitas Merdeka Malang : Malang.

Harmono. 2011. Manajemen Keuangan Berbasis Balance Scorecard Pendekatan Teori, Kasus dan Riset Bisnis. Jakarta : Bumi Aksara

Kaplan, R. S. 2010. Conceptual Foundations of the Balanced Scorecard. Harvard Business School Accounting & Management Unit Working Paper No.10-74

Perum Jasa Tirta I. 2020. Profil. www.jasatirta1.co.id/id/ID/profil/ (accessed on July 1, 2020)

Rudianto. 2013. Akuntansi Manajemen: Informasi Untuk Pengambilan Keputusan Strategis. Jakarta: Erlangga

Rumintjap, M. L. 2013. “Penerapan balanced scorecard sebagai tolak ukur pengukuran kinerja di RSUD Noongan”. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 1(3).


Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.