IMPLEMENTASI BALANCE SCORECARD PADA PERUSAHAAN JASA PERHOTELAN : STUDI KASUS PADA PT. HOTEL X DI SEMARANG

Authors

DOI:

https://doi.org/10.30659/jai.3.2.161-167

Keywords:

Balanced Scorecard, perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, perspektif pembelajaran dan pertumbuhan

Abstract

Balanced Scorecard merupakan suatu sistem manajemen strategis yang mengukur kinerja perusahaan melalui empat perspektif, yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan. Penelitian ini bertujuan untuk mengetahui tingkat keberhasilan kinerja suatu perusahaan dengan menggunakan konsep BSC yang diimplementasikan pada perusahaan jasa yang bergerak di bidang pariwisata, yaitu perhotelan. Data yang digunakan dalam pnelitian ini berupa data primer dan sekunder. Data primer, pengumpulan data dilakukan menggunakan kuesioner dengan sampel sebanyak 53 responden. Hasil penelitian ini menunjukkan bahwa dengan menerapkan Balanced Scorecard maka pihak manajemen mendapatkan hasil yang komprehensif. Hal ini dapat dilihat bahwa perusahaan selain dapat mengelola pendapatan dan biaya
yang dikeluarkan secara optimal, kepuasan pelanggan, pengembangan produk, serta kepuasan karyawan atas kinerja perusahaan dapat terpenuhi dan hasil penelitian dapat disimpulkan bahwa kinerja perusahaan yang diukur melalui empat perspektif dalam balanced scorecard sudah tergolong baik dan kinerja perusahaan mencapai
tingkat yang memuaskan.

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Published

2016-11-15

Issue

Vol. 3 No. 2 (2014): Jurnal Akuntansi Indonesia

Section

Articles

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