Balanced Scorecard performance

Performance is achieved by the work of a person or group of people within the organization, in accordance with the powers and responsibilities of each in order to achieve organizational goals (Suyudi, 1999: 111). If the individual performance of either, it's likely performance of the company or organization would be good. According to the Indonesian Institute of Accountants (IAI, 1996) in the book Anita and Rahadian Febriyani Zulfadin, performance can be measured by analyzing and evaluating financial statements. According to Lynch and Cross, The benefits of good financial performance measurement namely:a. Tracing performance against expectations pelnggan so as to bring the company closer to its customers in an effort to give satisfaction to the customer.b. Motivate employees to perform services as part of a chain of internal customers and suppliersc. Identified as well as encouraging waste reduction efforts against such extravagance.2.1.8. Balanced Scorecard Performance Measurement inPerformance measurement is important for an organization, which can be used to assess the success of the company and can also be used as a basis for developing a system of rewards in an organization. Measurement of performance using the Balanced Scorecard has a fairly wide range, because not only consider the financial aspects but also non-financial aspects.

Balanced Scorecard performance measurement to performance measurement is an alternative that is based on four main points, namely financial, customer, internal business processes, learning and growth. Excess use of the Balanced Scorecard is a Balanced Scorecard approach that seeks to translate mission and strategy into objectives and measures are viewed from four perspectives, namely financial, customer, internal business processes, learning and growth.Performance measurement is the act of measurement carried out on various activities in trantai values ​​in the company (Sony Y, 2006:23). The more the activities of the company increasingly complex problems faced and the success rate indicator in the company's business goals. in addition, performance measurement is intended to evaluate the work of perusahaan.Balance Scorecard is a new framework for integrating various sizes derived from corporate strategy.Measurements made by the company's performance management objectives have performance measures were:a. For management, is the basis for taking strategic decisions in companies and the preparation steps in the future.b. Management to outsiders, to find out kinerjasuatu company in which he will invest. In addition to financial performance measures of the past, Balance scorecard also introduces driving the future financial performance.

Performance drivers include customer perspective, internal business processes, and learning and growth Mulyadi (2001:139) describes the purpose of performance measurement system as follows:A. Darimperusahaan determine the contribution of a part of the organization as a whole.2. Provide a basis for evaluating the quality of the performance of each manager3. Motivate managers to the consistency of his duties in accordance with the main task

sumber : peneltian ilmiah "Analisis Kinerja Perusahaan dengan Menggunakan Metode Balanced Scorecard (BSC) pada PT. Bank Rakyat Indonesia. Tbk”