PERFORMANCE EVALUATION OF PT. SINAR NIAGA SEJAHTERA ANALYSIS BASED BALANCED SCORECARD

Istiqomah Istiqomah

Abstract


The success of an enterprise can not
be measured simply by virtue of one perspective only,
ie from a nancial perspective but the size of a rm's
performance can be said to be perfect if it has been
satisfying all perspectives. Framework contained in the
Balanced Scorecard can be paramount to the success of
the company's performance so that the company is able
to realize the vision and mission to accomplish. The
framework includes four perspectives that will greatly help
the company to an organization that focuses on strategy.
Perspective is a nancial or nancial perspective, customer
perspective, the perspective of growth and learning, as
well as internal business perspective that oers a balance
(balanced) between short and long term goals, the results
(outcomes) of interest and spur job (performance drivers)
from these results . The purpose of scientic writing is
to measure the performance of PT. Sinar Niaga Sejahtera
analysis based on the Balanced Scorecard. In assessing the
performance of the company, the authors collected data
on a company's nancial statements in the year 2004-2006
ie balance sheet and income statement of PT. Sinar
Niaga Sejahtera. Moreover, the authors also distributing
questionnaires to the customers and employees of PT.
Sinar Niaga Sejahtera. The entire calculation and analysis
carried out generally indicates that the measurement of
company performance can be known fully and completely
with the Balanced Scorecard. Based on the analysis of
the Balanced Scorecard, performance of PT. Sinar Niaga
Sejahtera are indicated by an optimal balance between the
four perspective Balanced Scorcard.

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