The Application of the Balanced Scorecard Method as a Performance Measurement Tool in LPD Telaga Traditional Village, Busungbiu District, Buleleng Regency

Widiayanti, Putu Wiwin and Astawa, I Putu Mertha and Jaya, I Made Sura Ambara (2022) The Application of the Balanced Scorecard Method as a Performance Measurement Tool in LPD Telaga Traditional Village, Busungbiu District, Buleleng Regency. Repositori Politeknik Negeri Bali.

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Abstract

Performance measurement at the Telaga Traditional Village LPD has so far only focused on the financial aspect. These measurements have not been able to describe the company's overall performance. To overcome these shortcomings, the balanced scorecard concept can be used which consists of four perspectives, namely financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The purpose of this study was to determine the performance of the Telaga Traditional Village LPD as measured by the balanced scorecard method from four perspectives. In measuring financial performance using indicators Capital Adequacy Ratio (CAR), Return on Assets (ROA), Loan Deposit Ratio (LDR), and Operating Expenses to Operating Income (BOPO). The performance of the customer perspective is measured using indicators of customer retention, customer acquisition, and customer satisfaction. The performance of the internal business process perspective, performance is measured based on interviews conducted with the Telaga Traditional Village LPD to obtain information about the innovation process and after-sales services offered for the last three years. While the performance of the learning and growth perspective is measured using indicators of employee retention, employee productivity, employee training, and employee satisfaction. The results of this study indicate that the performance measurement from the customer perspective shows good results due to a decrease in customer retention and customer acquisition every year, while the performance measurement from the financial perspective, internal business process perspective, and learning and growth perspective shows good results.

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