Analysis of Company Performance Using Balanced Scorecard Method (Case Study at PT Gapura Angkasa Denpasar Branch)

Pradana, Ida Bagus Made Nanda and Masih, Ni Ketut and Ayuni, Ni Wayan Dewinta (2022) Analysis of Company Performance Using Balanced Scorecard Method (Case Study at PT Gapura Angkasa Denpasar Branch). Repositori Politeknik Negeri Bali.

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Abstract

This study aims to determine the company's performance of PT Gapura Angkasa Denpasar branch by using the four perspectives contained in the balanced scorecard method, namely the financial perspective, the customer perspective, the internal business process perspective, and the learning and growth perspective. The data used in this study are the income statement and balance sheet, the number of employees and data on products or services owned by the company during 2018-2021. The performance of the financial perspective is measured using the indicators of the current ratio, debt to total asset ratio, return on investment and return on equity. The performance of the customer perspective is measured using indicators of customer satisfaction. The performance of the internal business process perspective is measured using the innovation process indicators. Performance The learning and growth perspective uses indicators of employee productivity and employee satisfaction. The conclusion of this study regarding the performance assessment of PT Gapura Angkasa Denpasar branch using the balanced scorecard method, namely from the financial perspective assessment, the results were not good, while from the customer perspective, the internal business process perspective and the learning and growth perspective got quite good results.

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