If you would like to write for this, or any other Emerald publication, then please use our Emeral... more If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information.
Ayu Fadliah Tamrin (461 11 006). " Application of Balanced Scorecard as a measurement of performa... more Ayu Fadliah Tamrin (461 11 006). " Application of Balanced Scorecard as a measurement of performance at PT Almira Lintang Pratama " under the supervision of I: Muh. Arsyad and II: Eti Yusrianti. Generally speaking, companies still applie performance measurement method which emphezises on the importance of financial perspective with short-period orientation. Performance measurement on financial perspective and non-financial perspective are more important as they are long-period perspective.This research aims at measurement performance achivement of PT Almira Lintang Pratama, a company which operates in service sector by applying Balanced Scorecard as a method which aims at measuring performance company which emphasizes on both financial perspective performance and non-financial perpectives performance. This research is conducted by collecting quantitative data such as financial report to analyze performance from financial perspective. Financial report data is analyzed by using Net Profit Margin/NPM, Return On Investment/ROI and Return On Equity/ROE. And qualitative data such as questionnaire and interview to staff and customers of PT Almira Lintang Pratama to measure performance from non-financial perspectives. Samples in this research for customers is PT PLN Makassar, PT Pelindo, PT Barry Callebaut Canextra Indonesia, Bank Indonesia, and JMK. And samples for staff is PT PLN Rayon Area Makassar, Makassar Barat, Makassar Selatan Makassar Utara, Makassar Timur, Maros, and JMK. The results of the analysis show that NPM and ROI are under the standard and ROE achieved is standard so that the financial perspective performance is good enough. As well as, non-financial perspective performance: (1) the customers such as questionnaire, the performance assessment is good, (2) internal business such as performance innovation from the education level of staff assessment is good, and (3) the growth and learning such as questionnare of staff satisfaction training assessment is good enough. Thus, totally by using percentation, the performance of PT Almira Lintang Pratama is categorized good enough.
Analisis Laporan Keuangan PT. Vale Indonesia Tbk 2 laporan keuangan merupakan informasi yang pent... more Analisis Laporan Keuangan PT. Vale Indonesia Tbk 2 laporan keuangan merupakan informasi yang penting bagi para pengguna laporan keuangan mengenai kondisi keuangan suatu organisasi yang menjadi pertimbangan dalam mengambil keputusan.
If you would like to write for this, or any other Emerald publication, then please use our Emeral... more If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information.
Ayu Fadliah Tamrin (461 11 006). " Application of Balanced Scorecard as a measurement of performa... more Ayu Fadliah Tamrin (461 11 006). " Application of Balanced Scorecard as a measurement of performance at PT Almira Lintang Pratama " under the supervision of I: Muh. Arsyad and II: Eti Yusrianti. Generally speaking, companies still applie performance measurement method which emphezises on the importance of financial perspective with short-period orientation. Performance measurement on financial perspective and non-financial perspective are more important as they are long-period perspective.This research aims at measurement performance achivement of PT Almira Lintang Pratama, a company which operates in service sector by applying Balanced Scorecard as a method which aims at measuring performance company which emphasizes on both financial perspective performance and non-financial perpectives performance. This research is conducted by collecting quantitative data such as financial report to analyze performance from financial perspective. Financial report data is analyzed by using Net Profit Margin/NPM, Return On Investment/ROI and Return On Equity/ROE. And qualitative data such as questionnaire and interview to staff and customers of PT Almira Lintang Pratama to measure performance from non-financial perspectives. Samples in this research for customers is PT PLN Makassar, PT Pelindo, PT Barry Callebaut Canextra Indonesia, Bank Indonesia, and JMK. And samples for staff is PT PLN Rayon Area Makassar, Makassar Barat, Makassar Selatan Makassar Utara, Makassar Timur, Maros, and JMK. The results of the analysis show that NPM and ROI are under the standard and ROE achieved is standard so that the financial perspective performance is good enough. As well as, non-financial perspective performance: (1) the customers such as questionnaire, the performance assessment is good, (2) internal business such as performance innovation from the education level of staff assessment is good, and (3) the growth and learning such as questionnare of staff satisfaction training assessment is good enough. Thus, totally by using percentation, the performance of PT Almira Lintang Pratama is categorized good enough.
Analisis Laporan Keuangan PT. Vale Indonesia Tbk 2 laporan keuangan merupakan informasi yang pent... more Analisis Laporan Keuangan PT. Vale Indonesia Tbk 2 laporan keuangan merupakan informasi yang penting bagi para pengguna laporan keuangan mengenai kondisi keuangan suatu organisasi yang menjadi pertimbangan dalam mengambil keputusan.
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