Company Performance Appraisal Analysis Using Balanced Scorecard At Madjatea Shopperba
DOI:
https://doi.org/10.62872/qg03n065Keywords:
Balanced Scorecard, Madjaten Department Store, Performance AssessmentAbstract
The problem that occurred at MadjateaMajalengka Department Store was a decrease in sales which resulted in a decrease in store turnover and income. This decrease is an evaluation of the use of the Balance Scorecard performance measurement method that is being tried to be applied.This study aims to determine the performance analysis of MadjateaDepartment Stores using the Balance Scorecard method. The variables used are a financial perspective, customer perspective, internal business perspective and learning and growth perspective. This study uses primary data from questionnaires and secondary data from MadjateaToserba's financial reports. The method used in this study is a survey method with a descriptive and verification approach. The sampling technique used is saturated sampling technique with a total of MadjateaDepartment Store employee respondents. The analytical tool used in this study is the Balanced Scorecard method with 4 approaches.The results of this study indicate that the performance of Madjatea Department Stores using the Balanced Scorecard method found that the financial perspective is categorized as healthy, the customer perspective is categorized as unhealthy, the internal business perspective is categorized as unhealthy and the learning and growth perspective is categorized as unhealthy. So it is necessary to increase the 3 unhealthy aspects by using the Madjatea Department Store performance measurement through the balanced scorecard method.
Downloads
References
Afnan, E. (2020). Financial Technology: Sistematik Mapping Studi. JurnalSekretaris Dan AdministrasiBisnis, 4(1), 90–104.
AinunJariah. (2022). Analisis Balance Scorecard Sebagai Alat Pengukur Kinerja Perusahaan Pada Perusahaan Daerah Air Minum (Pdam) KabupatenTakalar . Universitas Muhammadiyah.
Anthony, R. N., & V. G. (2012). Management Control System. SalembaEmpat.Bisnis bandung.com. (2022). . Aprindo Jabar MemproyeksikanTriwulanIi 2022 Situasi Dan KondisiPenjualan Akan Kembali Normal Sepenuhnya. https://www.bisnisbandung.com/nasional/pr-3982946217/aprindo-jabar-memproyeksikan-triwulan-ii-2022-situasi-dan-kondisi-penjualan-akan-kembali-normal-sepenuhnya
Ardiansyah, R. (2019). PenggunaanMetode Balance Scorecard UntukMengukur Kinerja Pekerjaan Pada PT. BangunCiptaKaryaPamungkas (PT. BCKP). . In Prosiding Seminar Nasional Darmajaya, 1, 78–87.
Budgen, D., & Brereton, P. (2006). Performing systematic literature reviews in software engineering. Proceedings of the 28th International Conference on Software Engineering, 1051–1052. https://doi.org/10.1145/1134285.1134500
Essau, N. C., Morasa, J., &Kapojos, P. M. (2021). AnalisisPengukuran Kinerja Perusahaan DenganMenggunakanMetode Balanced Scorecard Pada Pt. Astra International, Tbk─ Daihatsu Sales Operation Cabang Malalayang. Jurnal EMBA: JurnalRiset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(2).
Funna, H. S. R., &Suazhari, S. (2019). AnalisisPengukuran Kinerja Koperasi Syariah Berdasarkan Balanced Scorecard (Studi Pada Koperasi Syariah Baiturrahman Banda Aceh). JurnalIlmiahMahasiswa Ekonomi Akuntansi, 4(3), 532–546.
HadionWijoyo, & D. S. Y. C. A. A. (n.d.). PengantarBisnisLanjutan. InsanCendikiaMandiri.
Harshad Vinay Savant. (2022). Performance Analysis Using Balanced Scorecard: An Analysis Of Indian Telecom Sector. Strategic Manajement Indian Institute Og Management Sirmaur.
Hasan Dincer, &UmitHaciogluSerhat Yuksel. (2020). Balanced Scorecard-Based Performance Assessment Of Turkish Banking Sector With The Analytic Network Process (ANP). IJDSA, 1(1).
Hasibuan, M. S. P. (2016). Organisasi dan Motivasi Dasar PeningkatanProduktivitas. BumiAksara.
Hery. (2016). AnalisisLaporanKeuangan. Grasindo.
Indra Gunawan. (2020). AnalisisPengukuran Kinerja Pt Agung Podomoro Land TbkDenganMetode Balanced Scorecard (Bsc). JurnalManajemenBisnis Dan Kewirausahaan, 5(4), 342–347.
KanokwanMeesook, & S. A. S. C. W. T. J. Jutidharabongse. (2022). Motivation And Performance Evaluation Literacy Of Skilled Worker: Balanced Scorecard Approach. TEM Journal, 11(2).
Kaplan, R., & N. D. (2000). Balance Scorecard menerapkan Strategi MenjadiAksi. PenerbitErlangga.
Koesomowidjojo. (2017). Balance Scorecard Model Pengukuran Kinerja OrganisasiDenganEmpatPerspektif.Raih Asa Sukses.
Kun Hartawan Adi Satria, & L. N. W. O. (2022). Balanced Scorecard SebagaiSistemPengukuran Kinerja Strategis Di Pt HutamaKarya Persero. JurnalEkobis: Ekonomi, Bisnis&Manajemen, 12(1).
Lubis, A. M., Pane, D. A., &Nurjanah, P. (2023). Analisis Balanced Scorecard Sebagai Alat Pengukur Kinerja Perusahaan (StudiKasus pada PT Toyota Astra Motor). . Trending: JurnalManajemen Dan Ekonomi, 1(1), 209–228.
Mangkunegara, A. A. P. (2016). ManajemenSumber Daya Perusahaan. RemajaRosdaKarya.
Mega Bella. (2021). Analisis Kinerja MenggunakanMetode Balanced Scorecard Pada Pt. Pelita Transport Prima Batusangkar. Institut Agama Islam Negeri.
Moeheriono. (2014). Pengukuran Kinerja BerbasisKompetensi (EdisiRevisi). Rajawali Pers.
Moleong, L. J. (2017). MetodepenelitianKualitatif. Cetakan ke-36. PT RemajaRosdakaryaOffset.s.
Mulyadi. (2018). SistemTerpaduPengelolaankinerjapersonelberbasis Balanced Scorecard (Cetakankeempat). UPP STIM YKPN.
Mulyadi, & J. S. (2001). Balanced Scorecard : Alat manajemenkontemporeruntukmelipatgandakan Kinerja keuangan Perusahaan. SalembaEmpat.
Nabila Faradiba. (2021). AnalisisPengukuran Kinerja Perusahaan Menggunakan Balanced Scorecard Pada Pt. AsamJawa Medan. Universitas Muhammadiyah Sumatera Utara.
Nur’Aini, D. F. F. (2016). Teknik Analisis SWOT. Yogyakarta: Quadrant.
Nurhatifa. (2022). Analisis Balanced Scorecard Sebagai Alat Pengukuran Kinerja Pada Pt. Semen Tonasa. Universitas Muhammadiyah.
Rangkuti, F. (2016). Swot : balanced scorecard. Gramedia Pustaka Utama.
Rao, P. (2006). Measuring Consumer Perception Through Factor Analysis. The Asian Manager.
Ritel Indonesia. (2022). Okezone.Com.
Riyanto, D. P., & Efendi, D. (2020). Pengukuran Kinerja DenganMetode Balance Scorecard Pada Cv. Tukangku Indonesia. JurnalIlmu Dan RisetAkuntansi (JIRA), 9(9).
Sa’adah, L., &Maksum, M. J. F. S. (2018). Balanced Scorecard Teori dan Aplikasi (Cetakanpertama). Dee Publish.
Samuel Armando Sagala, V. S. (2021). Penilaian Kinerja MenggunakanMetode Balanced Scorecard Pada Perusahaan Sektor FarmasiSebelum dan Semasa Covid (2019 - 2020) yang Terdaftar di BEI. Jurnal Ekonomi &Manajemen Universitas Bina Sarana Informatika, 2(9).
Sedarmayanti. (2016). ManajemenSumber Daya Manusia (cetakanke lima) . RefikaAditama.
Sugiyono. (2017). MetodePenelitianKombinasi : Mixed Methods. Alfabeta.
Sugiyono. (2018). MetodePenelitianKuantitatif, Kualitatif, dan R&D. PenerbitAlfabeta.
Touriki, F. E., B. A., K. S., & B. I. (2022). How to Measure Progress in Sustainable Excellence of SMEs? In Sustainable Excellence in Small and Medium Sized Enterprises. Springer, Singapore, 137–168.
VeithzalRivai Zainal. (2018). ManajemenSumber Daya Manusiauntuk Perusahaan (Edisisketiga). Rajawali Pers.
Widyawati, N., E. A., & N. U. T. (2017). The Performance Evaluation Of Catfish Hatchery Business In Maguan Village, Ngajum Subdistrict, Malang Regency, East Java. Journal of Economic and Social of Fisheries and Marine, 5(1), 68–77.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Haris Fauzi, Nita Hernita (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
