ANALISIS KINERJA KOMPREHENSIF DENGAN PENDEKATAN BALANCED SCORECARD PADA PERUSAHAAN PERDAGANGAN BESAR/WHOLESELLER (Studi Kasus pada PT Transmarco)

Abstract

This research discusses about assessment of corporate performance by using Balanced Scorecard concept which can be applied to a trading company whose status as a foreign investment. Nowadays, performance assessment of trading company is still more focused on short term goals by using financial measurement. Therefore, assessment of performance using the Balanced Scorecard by using four perspectives : financial perspective, customer perspective, internal business perspective and learning and growth perspective offers a solution for more complete performance assessment and comprehensive in an organization. Thus, this research aims to determine the company's performance using the Balanced Scorecard. This type of research is a case study that uses only one research’s object, PT Transmarco which is located in Tangerang, Banten. The research was conducted to retrieve data for 3 years, from the year 2008-2010. Data obtained from interviews to the company. The research was conducted by calculating the ratios of each perspective and then performed a comparative analysis of the years. From the results of research using Balanced Scorecard concept, can be known the relationship between the perspectives for 2008 to 2009, and in 2009 to 2010 which shows that non-financial performance was found to affect the financial performance. Thus, it can be concluded that the performance between the perspective of causal relationships that can be used as a Balanced Scorecard strategy formulation which is used to provide information to the company's strengths and weaknesses and can be carried out corrective measures.