Review Artikel : Pengukuran Kinerja pada Tiga Perusahaan dengan Pendekatan Balanced Scorecard (BSC)

Abstract

To confront the increasingly complex regional, national and international market competition, it is necessary to measure performance that can assess the company's performance accurately and comprehensively. At PT Great Giant Pineapple, the research was conducted using data from 2012-2013 to analyze the financial perspective, while for other perspectives it was analyzed through a calculation questionnaire. From an internal business perspective, the company has been able to innovate well. And for the learning and growth perspective, the level of employee satisfaction is quite satisfactory. PT. Hasjrat Abadi Diponegoro Palu Branch used a qualitative descriptive method to analyze the data used. From the perspective of internal business processes, the company has already performed after-sales services to meet customer needs. From the perspective of learning and growth, the company has not been able to retain its employees, lack of employee training but employee performance is good because there is an increase in employee productivity each year. Based on the results of BSC calculations, it is known that the performance of PT. Juwon from the perspective of internal business processes, the value of 75% manufacturing cycle efficiency based on this value is quite good because it exceeds 50%. From the learning and growth perspective, it is found that employee turnover is 7.2%, which means that employee turnover is quite high, employee turnover value is high, it will add costs for recruitment, training costs and the adaptation process.