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VOLUME V Edisi 1 , April 2011
METODE BALANCEED SCORECARD SEBAGAI ALTERNATIF PENGUKURAN KINERJA PADA LEMBAGA KEUANGAN |
Jurusan Akuntansi, Fakultas Ekonomi UWMY |
In anticipation of increasingly fierce competition environment in the future, the Bank Syariah Mandiri must improve its ability to manage the company's resources efficiently and effectively. Therefore, banks should be more focus on the integrative performance measurement system which is consistent with the vision and mission as outlined in the short-term and long-term strategies as well as providing feedback and a fast and precise control. To that end, the Bank needs to improve the management system of measurement that has been used which is based on financial performance and develop a more comprehensive measurement system that provides impartial assessment between financial and non-financial aspects. The alternative performance measurement which can be used is Balanceed Scorecard, which relates to the achievement of financial goals long term strategy into four perspectives, namely financial perspective, customer perspective, internal business processes, learning and growth perspective, with the balance of the four perspectives, the bank is expected to improve its service to customers in order to achieve the company's long-term financial goals. In general, in order to improve its performance with a maximum of Balanceed Scorecard method, the bank must create innovative products and new services to be offered to customers in order to reach the target market that has been set. In addition, banks also have to fix the salary and promotion systems for employees to upgrade to the company's employee satisfaction, which in turn have an impact on improving the quality, customer service. Thus, the application of Balanced Scorecard system to evaluate and monitor the achievement of the bank |
balanced scorecard, performance measurement systems, corporate strategy |
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