Learning and Growth Perspective

Learning and growth comes from the three principles, namely people, systems and organizational procedures. The third principle is related to Kaplan (1996) describes this perspective as follows:A. The ability of workers.Today the routine work in the production process has been replaced by machines automated. Thus the labor of the workers needed relatively little rough, so the workforce that remains is a specialist employment only. Fewer workers are owned by the company caused more companies to provide access to information that is more appropriate to the employees to further improve effesiensi to achieve corporate objectives2. Ability of information systems. In the highly competitive conditions,Reliable information systems are needed in decision making. Ability of information systems is largely determined by the availability of information, the accuracy of the information and the length of time needed to obtain such information. This is due to how accurate the information received by the company but if the period of time has elapsed then the information is no longer useful.3. Motivation, empowerment and alignment.To be able to create the necessary climate of employee motivation that organizations are able to create their own motivation and encourages employee initiative. The success of this aspect can be seen from the number of the suggestions of employees, number of suggestions that are implemented and the level of the employee's ability to know the vision and mission statement by the company.There are several measurements that can be done so that companies in motivating parapekerja mmempengaruhi performance improvement companies one of which is a measurement of management advice that can be done by performing the following initiatives:A. Measurement of the advice given to the company and implemented2. Demonstrate the benefits and improvements that have been achieved due to target workers2.1.4. Characteristics of Balanced ScorecardBalanced Scorecard is a strategic management system, or more accurately be called a "Stategic Based Accounting System" which describes the mission and strategy into operational objectives and performance benchmarks, where the Balanced Scorecard has the following characteristics (Gunawan, 2000 in Srimindarti, 2004):a. ComprehensiveBalanced Scorecard performance measurement emphasizes not only the quantitative aspect, but also a qualitative aspect. These four perspectives provide a balance between external measures such as earnings, whereas the internal measures such as new product development.b. CoherentBalanced Scorecard requires personnel to determine a causal relationship between the various targets are generated in the planning. Each target set in the financial perspective should have a causal relationship with the financial targets either directly or indirectlyc. BalancedBalance targets generated by the planning system is important to generate long-term financial performance.d. MeasuredKeterukuran targets generated by the planning system is a promising achievement of various targets generated by the system. Balanced Scorecard to measure targets that are difficult to quantify. Target on the customer perspective, internal business processes, and learning and growth is a goal that is not easy to measure, but in the Balance Scorecard third target non-financial perspective can be measured.

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