BALANCE SCORECARD ANALYSIS AS A COMPANY PERFORMANCE MEASUREMENT TOOL

Kusmalasari, Resti and Setiawan, Audita and Effendi, Asep (2021) BALANCE SCORECARD ANALYSIS AS A COMPANY PERFORMANCE MEASUREMENT TOOL. In: Seminar Sosial Politik, Bisnis, Akuntansi dan Teknik (SoBAT) ke-3, 16 Oktober 2021, Bandung, Indonesia.

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Abstract

The research was conducted with the aim of knowing the performance of banking companies using the Balanced Scorecard method. This study aims to obtain an overview of performance benchmarks with the Balanced Scorecard approach using four perspectives: finance, customers, internal business, growth and learning in one of the Perumda Rural Banks in West Java from 2017 to 2020. This type of research is a case study that is explained one by one using four perspectives. The type of data used is qualitative data with data sources derived from primary data and secondary data. The data analysis technique uses a descriptive method with accounting approach where data is used in the form of numbers and then interpreted and described, so as to obtain research results based on the calculation of the Balanced Scorecard. The result of this research shows that Perumda Rural Banks studied are still categorized as poor with the BBB category, the performance still needs to be improved so that the company can achieve excellent performance or healthy. In addition to this, it is recommended for companies to apply the Balanced Scorecard to be able to assist companies in measuring performance not only from the financial aspect but also considering the performance from non-financial aspects.

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