AISA, Fakhriyana Nur (2024) The Use of Balanced Scorecard in Performance Measurement (Case Study at PT Robicom Cipta Solusindo). Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This research is a qualitative study with a case study approach entitled "The Use of Balanced Scorecard in Performance Measurement (Case Study at PT Robicom Cipta Solusindo)". This study aims to find out how the Balanced Scorecard approach carried out by PT Robicom Cipta Solusindo. The speakers in this study were the board of PT Robicom Cipta Solusindo, totaling 5 people consisting of owners, managers, marketing, finance, and logistics. This study uses primary and secondary data. Primary data collection is done by observation and interview. The observations used in this study were descriptive observations, observations of Tefokus, and selected observations, while the interviews in this study used semi-structured interviews. Data collection is carried out through observation, interviews, and document studies to analyze and find out in detail related to research problems. The financial perspective measures the extent of financial contributions that can be achieved by the company in contributing positive performance to the company. This perspective is measured by various proxies commonly used to measure financial performance such as Net Profit Margin (NPM), Efficiency Ratio, Return on Assets Roa), Return on Equity (ROE), and so on. This study uses NPM measurements and efficiency ratios to measure its financial perspective. The customer's perspective is marked by the company's ability to maintain old customers and get new customers. With old customers survive and the number of Uterine BAR customers increases it will show that the products produced by companies are able to compete in the market so that they are much in demand by consumers. The perspective of internal business processes is measured by the extent of the company's ability to manage the company effectively and efficiently. Effective can be achieved when companies in their business processes are able to precisely achieve all company targets. While efficient is more seen from the company's ability to minimize costs so that a lot of savings can be done. The learning and growth can be seen from the extent to which training conducted by the company can improve the ability of all employees. With the increasing knowledge and ability of all employees, they will continue to innovate in producing products that are in great demand by the Kosumen. Keywords: Balanced Scorecard, Financial Perspectives, Customer Perspectives, Process Business Perspectives, Learning and Growth Perspectives.

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