KINERJA PERUSAHAAN DENGAN MENGGUNAKAN METODE BALANCE SCORECARD PADA PT. BUMI JASA UTAMA CABANG SULAWESI 1

Abstract

This research aims at finding out the performance of PT. Bumi Jasa Utama Branch Sulawesi 1 from the financial perspective. The method used was descriptive quantitative method. Data were collected by observation and documentation. It was known that Scorecad Balance has four perspectives namely financial perspective, customer perspective, internal business perspective, and growth and learning perspective. However, this research only focuses on the financial perspective. The researcher conducted this research by using financial data in 2017 and 2018 to measure the financial perspective. The researcher used five methods to measure the financial perspective, namely Return On Investment, Cash Ratio, Current Ratio, Collection Period, and Total Asset Turn Over. The result of this research indicated that two of the five methods showed good results while the other three showed poor results. It can be concluded that the company performance specifically in the financial perspective is not good.