ANALYSIS OF COMPANY PERFORMANCE USING BALANCE SCORECARD METHOD
Mohammad Mawan Arifin (a*), Muhammad Farrel Fawwazi (b), Osep Hijuzaman (c)

Industrial Engineering STT Wastukancana Purwakarta

Abstract

This study aims to measure the performance of the company PT. Nutech Pundi uses the Balanced Scorecard from a financial perspective using the indicators of Net Profit Margin (NPM), Return On Investment (ROI), and Return On Equity (ROE). To answer the non-financial perspective, this study used a questionnaire addressed to managers, organizational structure, employees and customers of PT. Nutech Pundi Arta. The data will be analyzed using the Multiattribute Attitude Model method which is used to determine the overall performance.
Based on the results of the study, it shows that the company^s performance is good, this is indicated by the manager^s attitude towards the condition of the company^s performance stating that they are very satisfied because they are in the range of values 0-80- From a financial perspective, the company is declared ineffective because the Net Profit Margin in 2020 is smaller than in 2019 and 2018, Return On Investment in 2020- smaller than in 2019 and 2018. Return On Equity in 2020 is smaller than in 2019 and 2018, meaning the ability to the company in generating profits is not effective- From the customer perspective, the performance is good, meaning that the customer^s attitude towards the company^s performance is in the 80-160 value range. in the perspective of the company^s internal business processes, the performance is good, meaning that the manager^s attitude towards the company^s working conditions lies in the range of values from 80 to 160. From the perspective of growth and learning, the company^s performance is good, meaning that the attitudes of managers and employees to the company^s working conditions are in the satisfied category because they are in the 80-160 value range.

Keywords: Balanced Scorecard- performance measurement- business process- competitive advantage.

Topic: Science Education