Measurement Of Company Performance With Approach Balanced Score Study Case: Regional Drinking Water Company

  • Kurniati Karim Deprtement of Management, Faculty of Economic , STIE Sakti Alam Sungai Penuh Jambi, Indonesia
  • Dennis Rydarto Tambunan Department of Management, Faculty of Economic, Dehasen Bengkulu University, Indonesia
  • Nirta Vera Yustanti Department of Management, Faculty of Economic, Dehasen Bengkulu University, Indonesia
  • Heru Kreshna Reza Department of Accounting, Faculty of Economics and Business, Esa Unggul University, Indonesia
  • Melly Susanti Department of Accounting, Faculty of Economic, Dehasen Bengkulu University, Indonesia
Keywords: Balanced Scorecard, Financial Perspective, Customer Perspective, Internal Business Perspective, Learning and Growth.

Abstract

Performance is a process carried out in achieving a result for each company or
organization in the stage of providing services or products to customers within a
certain period of time in accordance with their duties and functions. This study aims
to conduct and see the overall organizational picture of the performance assessment
of the Regional Water Company (PDAM) of Sungai Penuh Jambi City using the
Balanced Score Card approach. viewed from four perspectives, namely: financial
perspective, customer perspective, internal business perspective, and learning and
growth perspective. From the results of the research on the Performance
Measurement of Regional Drinking Water Companies (PDAM) of Sungai Penuh
Jambi City using the Balanced Scorecard approach from a financial perspective
through the current ratio, profit margin, operation ratio, return on investment, it
shows that the company's financial performance is in good condition despite a
decline in sales in 2019 For performance measurement based on customer
perspective from customer acquisition, customer retention, customer satisfaction,
customer satisfaction can be said to be good, although customer satisfaction that the
Regional Drinking Water Company (PDAM) of Sungai Penuh Jambi City in 2020
can be said to be not good. Furthermore, the correlation/correlation of performance
based on the perspective of internal business processes on the motivation variable,
power alignment, has an influence level of 50.9% with a significance level of <5%
or 0%, but for training it has a significance level. below 5% or equal to 0%. The
performance based on the learning and growth perspective on employee
satisfaction, employee retention, productivity, contributes positively to the
company's economic improvement.

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Published
2021-11-20
How to Cite
Kurniati Karim, Dennis Rydarto Tambunan, Nirta Vera Yustanti, Heru Kreshna Reza, & Melly Susanti. (2021). Measurement Of Company Performance With Approach Balanced Score Study Case: Regional Drinking Water Company . International Journal of Science, Technology & Management, 2(6), 2125-2135. https://doi.org/10.46729/ijstm.v2i6.398