ANALISIS BALANCE SCORE CARD PADA PT PERTAMINA HULU ENERGI JAMBI MERANG TAHUN 2016 - 2017

Abstract

In the face of an increasingly complex business environment as it is currently needed a performance measurement method that can assess company performance accurately and thoroughly. In this case the method that can be used is the Balance Scorecard. Balance Scorecard is a performance measurement tool that combines financial and non-financial performance measures. The Balance Scorecard measures performance from four perspectives, namely growth and learning perspectives, internal business process perspective, customer perspective, and financial perspective. The study was conducted using data from 2014 - 2017 at PT Pertamina Hulu Energi Jambi Merang to analyze financial perspectives, while for other perspectives an analysis was carried out through the calculation of questionnaires. The population in this study were customers and employees of PT Pertamina Hulu Energi Jambi Merang, while the samples taken were 32 respondents for employees and 6 respondents for customers respectively. The test tool used is SPSS 20. Measurement of validity and reliability tests using a questionnaire. The dependent variable in this study is Return on equity. While the independent variables are financial perspective, internal business process perspective, customer perspective, growth and learning perspective. In the financial perspective, the ROE indicator have shown sufficient performance. For the customer perspective, it shows good performance with satisfying customer satisfaction. In the internal business perspective, the company is able to innovate well. And for growth and learning perspectives shows a satisfactory level of employee satisfaction. From the research data it can be concluded that using the Balance Scorecard can provide a more structured and comprehensive picture.