ANALYSIS OF FINANCIAL PERFORMANCE MEASUREMENT WITH THE BALANCED SCORECARD METHOD

Muhammad Nuur Farid Thoha Nuur Farid; Prananda Putra

Authors

Muhammad Nuur Farid Thoha Nuur Farid Universitas Budi Luhur
Nanda Universitas Budi Luhur

Keywords:

Balanced Scorecard, performance measurement

Abstract

The complexity of today's business world necessitates a method for measuring a company's performance that is both precise and exhaustive. In this situation, the balanced scorecard is a useful tool. Balanced Scorecard is a performance measurement instrument that considers both financial and non-financial aspects. The Balanced Scorecard examines performance from four distinct perspectives: learning and development, internal company processes, the customer, and financials. For the purpose of this analysis, 2011-2021 PT HM Sampoerna Tbk data was utilized to examine the financial outlook. This research measures ROI, profit margin, operating ratio, customer satisfaction, innovation, and employee satisfaction. Based on the analysis's findings, it is evident that PT HM Sampoerna Tbk performs well overall. Financial measures such as return on investment (ROI), profit margins, and operating ratios have been rather strong. From the consumer's perspective, it demonstrates good performance, and customer satisfaction is fairly high. From an internal business perspective, the corporation has made positive adjustments. And from the perspective of an employee, the degree of learning and development is fairly adequate. According to the research findings, the Balanced Scorecard provides a better ordered and comprehensive picture.

Downloads

References

Aulia, D., & Ikhwana, A. (2012). Perencanaan strategi pengembangan usaha kain tenun sutra dengan pendekatan metode balanced scorecard (Studi kasus di Pabrik Sutra Tiga Putra). Jurnal Kalibrasi, 10(1).

Darmasto, B., Kamaliah, & Agusti, R. (2020). Analisis Pengukuran Kinerja Perusahaan Dengan Metode Balanced Scorecard. Jurnal Sorot, 8(1), 95–104.

Devani, V., & Setiawarnan, A. (2015). Pengukuran kinerja perusahaan dengan menggunakan metoda balanced scorecard. Jurnal Sains, Teknologi dan Industri, 13(1), 83–90.

Dewata, E., Sari, Y., Natoen, A., & Husna, A. L. (2018). Analisis Pengukuran Kinerja Keuangan Pada PT HM Sampoerna Tbk. Jurnal INTEKNA : Informasi Teknik dan Niaga, 17(1), 1–9. https://doi.org/10.31961/intekna.v17i1.482

Hanuma, S., & Kiswara, E. (2010). Analisis Balance Scorecard Sebagai Alat Pengukur Kinerja Perusahaan. Jurnal Ekonomi, 1, 24.

Pika, P. A. T. P., & Dharmadiaksa, I. B. (2018). Analisis Pengukuran Kinerja Perusahaan dengan Menggunakan Konsep Balanced Scorecard Pada PT. BPR Sari Sedana. E-Jurnal Akuntansi, 22(2), 1253–1280.

Sosial, K., & Kinerja, D. A. N. (2009). Metadata, citation and similar papers at core.ac.uk 1. 2(1), 1–118.

Srimindarti, C. (2004). Balanced scorecard sebagai alternatif untuk mengukur kinerja. Fokus Ekonomi, 3(1), 52–64.

HM Samporna Raih Laba Rp10,36 Triliun pada tahun 2015 (2016, Maret 02) Diakses dari HM Sampoerna Raih Laba Rp10,36 Triliun pada 2015 (pasardana.id)