Studi Analisis Penilaian Kinerja Dengan Metode Balanced Scorecard Pada CV. Langgeng Abadi Body Repair
Abstract
The Balanced Scorecard is used by companies to measure their performance as a more comprehensive measurement tool or technique because it uses two parameters, namely financial and non-financial. The industrial management method with the Balanced Scorecard approach is very easy to apply, even to small home industries because it does not require a fee. The application of management methods with the Balanced Scorecard analysis approach in small and medium-sized industries can see all aspects that can affect the profit and sustainability of the company. And in the end, the company was able to develop its industry on a much larger scale.
Keywords: company performance appraisal, Balanced Scorecard method
References
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Desi Areva. (2012). Analisis Pengukuran Kinerja Dengan Sistem Balance Scorecard Pada Rumah Sakit Yos Sudarso Padang. Journal of Economic and Economic Education, 1(1), 120–132.
Falkner, E. M., & Hiebl, M. R. W. (2015). Risk management in SMEs: a systematic review of available evidence. Journal of Risk Finance, 16(2), 122–144. https://doi.org/10.1108/JRF-06-2014-0079
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Pratiwi, & Kurniawati, E. (2019). Analis Penerapan Balance Scorecard Terhadap Kinerja Perusahaan Pada Pt Malindo Feedmill Tbk. Jurnal Wahana Akuntansi, 14(1), 65–84. https://doi.org/10.21009/wahana.14.015
Hanggraeni, Dewi, (2002), Pengukuran Kinerja Dengan Penerapan Konsep Balanced Scorecard. Salemba Empat.
Harahap, Sofyan Safri. (1998), Analisis Kritis Atas Laporan Keuangan. PT. Raja Grafindo Persada: Jakarta,
Kaplan Robert S. dan Norton, David P. (2000). Balanced Scorecard, Menerapkan Strategi Manajemen. Gramedia Pustaka Utama: Jakarta.
Mulyadi. (2003). Balanced Scorecard. Salemba Empat
Rampersad, Hurberd k. (2002), Analisis Scorecard Balanced. Gramedia Pustaka Utama: Jakarta.
Simamora, Heri. (2002). Akutansi Manajemen Bisnis Mengambil Keputusan. (UPP) AMP. YKPN. Yoryakarta,
Simamora, Heri. (1995). Manajemen Pemasaran Internasional: Salemba Empat.
Supriyono. (1999), Sistem Manajemen Biaya, BPFE, Yogakarta.
Supriyono. 1999, Akutansi Biaya,Edisi Kedua., BPFE, Yogakarta.
Afonso, H., & Cabrita, M. D. R. (2015). Developing a lean supply chain performance framework in a SME: A perspective based on the balanced scorecard. Procedia Engineering, 131, 270–279. https://doi.org/10.1016/j.proeng.2015.12.389
AlMaimani, J., & Johari, F. B. (2015). Enhancing Active Participation of SMEs and Islamic Banks towards Economic Diversification in Oman. Procedia Economics and Finance, 31(15), 677–688. https://doi.org/10.1016/s2212-5671(15)01156-9
Andriana, D. (2010). Pendekatan Sistem Manajemen Strategis Berbasis Balance Scorecard. Jurnal Akuntansi Riset, 4(2).
Aureli, S., Cardoni, A., Del Baldo, M., & Lombardi, R. (2018). The balanced scorecard logic in the management control and reporting of small business company networks: A case study. Journal of Accounting and Management Information Systems, 12(2), 191–215. https://doi.org/10.24818/jamis.2018.02001
Aysan, A. F., Disli, M., Ng, A., & Ozturk, H. (2016). Is small the new big? Islamic banking for SMEs in Turkey. Economic Modelling, 54(October 2015), 187–194. https://doi.org/10.1016/j.econmod.2015.12.031
Danaei, A., & Hosseini, A. (2013). Performance measurement using balanced scorecard: A case study of pipe industry. Management Science Letters, 3, 1433–1438. https://doi.org/10.5267/j.msl.2013.04.004
Desi Areva. (2012). Analisis Pengukuran Kinerja Dengan Sistem Balance Scorecard Pada Rumah Sakit Yos Sudarso Padang. Journal of Economic and Economic Education, 1(1), 120–132.
Falkner, E. M., & Hiebl, M. R. W. (2015). Risk management in SMEs: a systematic review of available evidence. Journal of Risk Finance, 16(2), 122–144. https://doi.org/10.1108/JRF-06-2014-0079
Ferber Pineyrua, D. G., Redondo, A., Pascual, J. A., & Gento, Ã. M. (2021). Knowledge Management and Sustainable Balanced Scorecard: Practical Application to a Service SME. Sustainability, 13(13), 7118. https://doi.org/10.3390/su13137118
Mohsin Hakeem, M. (2019). Innovative Solutions to Tap “Micro, Small and Medium Enterprises†(MSME) Market a Way Forward for Islamic Banks. Islamic Economic Studies, 27(1), 38–52. https://doi.org/10.1108/IES-05-2019-0002
Pratiwi, & Kurniawati, E. (2019). Analis Penerapan Balance Scorecard Terhadap Kinerja Perusahaan Pada Pt Malindo Feedmill Tbk. Jurnal Wahana Akuntansi, 14(1), 65–84. https://doi.org/10.21009/wahana.14.015
Published
2022-06-30
Section
Articles
