PENERAPAN ANALISIS BALANCED SCORECARD UNTUK MENGUKUR KINERJA PERUSAHAAN (Studi Kasus pada KAHA Tours and Travel Surabaya Tahun 2010-2012)

Authors

  • Yunita Laksmi Utari

Abstract

This research describes performance of KAHA Tours and Travel Surabaya using balanced scorecard during 2010-2012. Method of this research was used descriptive research, analysis of quantitative with an approach of case study. The results show that the company experienced overliquid, whereas it had laeks of activity and profitability ratios. The performance measurement based of customers perspective shows that customer retention and acquisition were not stable. Unstable performance is also described by level of sales and employee retention and productivity. However, the company has good results on market share and customer satisfaction measurements. This study recommended the company to apply the balanced scorecard method as a tool to measure the performance comprehensively since the method covers all financial and non-financial perspective. Key Words: Balanced Scorecard, Company Performance ABSTRAK Penelitian ini bertujuan untuk mendeskripsikan kinerja KAHA Tours and Travel Surabaya jika diukur menggunakan balanced scorecard periode Tahun 2010-2012. Metode penelitian yang digunakan adalah jenis penelitian deskriptif, analisis kuantitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan pada perspektif keuangan, rasio likuiditas over liquid, rasio aktivitas dan profitabilitas menunjukkan nilai kurang baik; pengukuran kinerja pada perspektif pelanggan berdasarkan tolak ukur retensi pelanggan dan akuisisi pelanggan menunjukkan nilai fluktuatif. Nilai fluktuatif juga ditunjukkan dari tingkat penjualan, retensi karyawan dan produktivitas. KAHA Tours and Travel Surabaya sebaiknya menerapkan metode balanced scorecard sebagai alat untuk mengukur kinerja perusahaan agar diperoleh pengukuran kinerja yang komprehensif untuk semua perspektif keuangan dan non keuangan (pelanggan, proses bisnis internal, pertumbuhan dan pembelajaran). Kata kunci: Balanced Scorecard, Kinerja Perusahaan  

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Published

2014-11-03

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Articles