BALANCED SCORECARD SEBAGAI KONSEP PENGUKURAN KINERJA PERBANKAN

Abstract

Management system implemented by the banking system is currently more focused on
financial performance as measured periodically by using financial measures. Banking
business competition would also have to change the method of performance appraisal are
used by banks to measure their performance. Assessment of performance is critical for banks.
By conducting performance appraisals, banks can determine the level of achievement during
the given period.Therefore, in a performance assessment of banking required balance
(balanced) between the financial and non financial. For that developed the concept of nonfinancial
performance measures that can measure the success of banks in realizing its longterm
strategies so that banks can win the business competition.In the measurement of the four
perspectives, namely: the financial perspective, customer perspective, internal business
process perspective, as well as learning and growth perspective. Balance between the
scorecard from each perspective to determine the performance improvement of banking
doubled. To anticipate changes in the banking business environment and competition, the
bank requires a solid foundation in formulating the vision and mission in the form of
integrated strategic planning through the balanced scorecard.
Keywords:PerformanceMeasurement, BalancedScorecard, Banking.