ANALISIS KINERJA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN GRESIK DENGAN PENDEKATAN BALANCED SCORECARD

  • EKA Fitria FITRIA KUSUMAWATI

Abstract

In the face of an increasingly complex business environment required performance
measurement methods that can assess the company's performance accurately and thoroughly,
method can be used is the Balanced Scorecard. This study aims to measure the performance
of Perusahaan Daerah Air Minum (PDAM) Kabupaten Gresik by using the concept of
Balanced Scorecard with the four perspectives, namely financial perspective, customer
perspective, internal business process perspective and learning and growth perspective.
Research case study, data collection using primary data and secondary data. Primary data
obtained from questionnaires using simple random sampling technique which is obtained
from employees and customers of PDAM Kabupaten Gresik, and secondary data obtained
from company annual reports over a period of five years ie 2006 to 2010. The results of these
questionnaires have been tested the validity and reliability. From this research it is known
that the financial perspective can be quite good, the customer's perspective has a pretty good
performance, internal business process perspective shows that good corporate performance,
and learning and growth perspective can be said to be less good.
Keywords : Balanced Scorecard, Financial Perspective, Customer Perspective, Internal
Business Process Perspective, Learning and Growth Perspective.

Published
2013-05-17
Section
Akuntansi Keuangan
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