PENERAPAN BALANCED SCORECARD SEBAGAI PENGUKUR KINERJA MANAJEMEN PADA PT. MATAHARI DEPARTEMENT STORE, TBK CABANG ARION MALL

Shabri, Muhamad (2018) PENERAPAN BALANCED SCORECARD SEBAGAI PENGUKUR KINERJA MANAJEMEN PADA PT. MATAHARI DEPARTEMENT STORE, TBK CABANG ARION MALL. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Tujuan penelitian ini adalah untuk mengetahui kinerja perusahaan PT.Matahari Depatement Store, Tbk Cabang Arion Mall diukur dengan menggunakan Balanced Scorecard yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, perspektif pertumbuhan dan pembelajaran. Strategi penelitian yang digunakan adalah deskriptif, sedangkan metode penelitian ini adalah studi kasus. Data yang digunakan dalam penelitian ini adalah laporan keuangan tahunan PT. Matahari Departement Store,Tbk tahun 2014-2016 yang terdaftar di BEI serta Kuesioner yang di uji kualitas dengan uji validitas dan reliabilitas menggunakan SPSS 23,0. Populasi penelitian ini adalah karyawan PT. Matahari Departement Store, Tbk Cabang Arion Mall tahun 2014-2016. Sampel untuk karyawan dalam penelitian ini menggunakan proportionate stratified rondom sampling dengan jumlah sampel 94, sedangkan untuk pelanggan menggunakan teknik convenience sampling atau secara kebetulan yaitu dengan jumlah 50 sampel Sesuai hasil penelitian diperoleh Kesimpulan bahwa dari pengukuran empat perspektif dalam Balanced Scorecard yaitu untuk perspektif keuangan dapat dikatakan cukup baik karena pertumbuhan pendapatan setiap tahunnya mangalami kenaikan,ROI mengalami penurunan dan profit margin mengalami kenaikan, perspektif pelanggan dikatakan baik karena skala likert diatas 3, perspektif proses bisnis internal baik, perspektif pertumbuhan dan pembelajaran juga di katakana baik. Sedangkan hasil kinerja secara keseluruhan skor adalah 7,00 yang dapat ditafsirkan rata-rata nilainya 0,7 maka dapat dikatakan hasil keseluruhan kinreja PT Matahari Departement Store ,Tbk Cabang Arion Mall pada skala Cukup Baik. Yaitu antara 0 sampai 1. Kata Kunci : Balanced Scorecard // The purpose of this study was to determine the performance of the company PT.Matahari Depatement Store, Tbk Arion Mall Branch was measured using the Balanced Scorecard namely financial perspective, customer perspective, internal business process perspective, learning and growth perspective. The research strategy used is descriptive, while this research method is a case study. The data used in this study are the annual financial statements of PT. Matahari Departement Store, Tbk in 2014-2016 listed on the IDX as well as a questionnaire that was tested for quality by testing the validity and reliability using SPSS 23.0. The population of this study were employees of PT. Matahari Departement Store, Tbk Arion Mall Branch in 2014-2016. Samples for employees in this study used proportionate stratified rondom sampling with a sample of 94, while for customers using convenience sampling technique or by chance, the number of samples was 50 In accordance with the results of the study, it can be concluded that from the measurement of the four perspectives in the Balanced Scorecard that is for the financial perspective can be said to be quite good because income growth is increasing every year, ROI has decreased and profit margins have increased. internal business is good, growth and learning perspectives are also good. While the overall performance score is 7.00 which can be interpreted as an average value of 0.7, it can be said that the overall results of PT Matahari Departement Store, Tbk's Arion Mall Branch on the scale are quite good. That is between 0 and 1. Keywords: Balanced Scorecard

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorWasif, Said KhaerulNIDN0320126901said_khaerul_wasif@stei.ac.id
Subjects: Akuntansi > Sistem Informasi Akuntansi
Divisions: S1 Akuntansi
Depositing User: Mr Miptahudin Almurtado
Date Deposited: 24 Oct 2022 03:07
Last Modified: 24 Oct 2022 03:07
URI: http://repository.stei.ac.id/id/eprint/8713

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