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ANALISIS KINERJA MENGGUNAKAN BALANCED SCORECARD PADA PT PLN (PERSERO) AREA SURABAYA UTARA
ABSTRACT
In order to evaluate the performance, it needs a benchmark. In evaluating is
not only considering the financial aspects but it is also considering the non
financial aspects. Balanced Scorecard is one of instruments to appraise the
performance.
The research object is PT PLN (Persero) of East Java Distribution in North
Surabaya Area. The research was conducted for 3 years, since 2010 until 2012.
The data is obtained through literary study, primary and secondary data, and
interview. Data analysis technique is done by considering 4 perspectives which
are: financial perspective, customer perspective, internal business process
perspective, and learning and growth perspective. Financial perspective is
considered from return on investment, profit margin, and growth rate revenue.
Customer perspective is considered from the customer growth and satisfaction,
internal business process perspective is considered from the company’s
innovation, while learning and growth perspective is considered from employees’
training.
The result of study shows that financial perspective is regarded good
enough. customer perspective, internal business process perspective, and learning
and growth perspective are regarded good.
Keywords: Performance, Balanced Scorecard, Perspective
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