ANALISIS BALANCED SCORECARD PADA PT. SEMEN TONASA PANGKEP
Abstract
Penelitian ini bertujuan untuk mengetahui tingkat kinerja
perusahaan jika dianalisis menggunakan Balanced Scorecard. Fokus
penelitian meliputi empat perspektif yaitu perspektif keuangan,
pelanggan, proses bisnis internal serta pertumbuhan dan pembelajaran.
Penelitian ini menggunakan metode deskriptif kuantitatif. Data yang
digunakan dalam penelitian ini adalah data sekunder tahun 2011-2015
berupa data laporan keuangan, pelanggan, penjualan dan data
karyawan. Untuk mendukung penelitian ini, peneliti menyebar 30
kuesioner kepada pelanggan dan karyawan PT. Semen Tonasa
Pangkep. Kuesioner digunakan untuk mengukur tingkat kepuasan
pelanggan dan karyawan yang diuji validitas dan reliabilitas.
Hasil penelitian menunjukkan bahwa pada perspektif keuangan
yaitu return on equity, return on investment, cash ratio dan total assets
turn over dikategorikan kurang baik. Perspektif pelanggan memiliki
pencapain yang baik hal itu dapat dilihat dari kemampuan perusahaan
mempertahankan pelanggannya. Perspektif proses bisnis internal
menunjukkan hasil yang baik dikarenakan number of transaction ratarata
persentase diatas sertaus persen. Perspektif pertumbuhan dan
pembelajaran menunjukkan kondisi baik yaitu persentase rata-rata
employee training menghasilkan rata-rata diatas seratus persen yang
bertujuan untuk meningkatkan capaian produktivitas perusahaan.
Kata Kunci : Balanced Scorecard
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