Analisis Kinerja Perusahaan CV. Bali Indah dengan Metode Balanced Scorecard

Abstract

ABSTRACT
ANALYSIS OF COMPANY PERFORMANCE OF CV. BALI INDAH
WITH BALANCED SCORECARD METHOD
Business competition has raised the work standard in various dimensions such
as quality, cost, and smooth operation. The challenge caused by the increasing
competition is that companies or institutions will do anything that is considered
important for strategic competitiveness and overall business improvement. That is,
companies will always compete to attract customers by offering various facilities at
competitive prices. This situation will obviously encourage the management to make
certain strategies in order to win the competition and achieve companies ultimate
goals. This study entitled "Analysis of Company Performance of CV. Bali Indah with
Balanced Scorecard method. The company's performance is looked from four
perspectives of Balanced Scorecard namely financial perspective, customer, internal
business processes, learning and growth. The aim of this study is to analyze the
performance of CV. Bali Indah based on the four perspectives of the Balanced
Scorecard.
The Performance of CV. Bali Indah from a financial perspective in this study
were assessed using Liquidity Ratio (current ratio and quick ratio), Profitability
Ratio (net profit margin, return on assets and return on equity), Solvency Ratio (total
asset to debt ratio and networth to debt ratio), Leverage ratio (total debt total assets
ratio and total debt to equity ratio) and Activity Ratio (total assets turn over). The
performance of costumer perspective used the customer acquisition and customer
satisfaction index. Internal business process performance was assessed by using
Manufacturing Cycle Effectiveness (MCE). The performance assessment of learning
and growth perspective was done by assessing the capability of employees by
measuring employee productivity and employee satisfaction index.

Based on the study findings, it can be concluded that CV. Bali Indah from
Financial Perspective of the year 2011-2014 is rated good. From the customer
perspective, customer acquisition fluctuated and customer satisfaction index results
arevery good (customers were satisfied with their transactions with CV. Bali Indah).
Assessment on internal business process perspective by assessing product order
transaction using Cycle Manufacturing Effectiveness is rated good. Product ordertransaction has run effectively.In term of learning and growth perspective, employee
productivity fluctuated from 2011-2014 and the employee satisfaction index result is
good (employees are satisfied with their employment in CV. Bali Indah)
Key Words: Balanced Scorecard, Financial Perspective, Customer Perspective,
Internal Business Process Perspective and Learning and Growth Perspective.