IMPLEMENTATION OF BALANCED SCORECARD AT PT. MB

Randi Lukmanto, Dwi Bakti Iriantini, Indahwati
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Abstract

This study aims to determine the performance of PT. MB uses a balanced scorecard approach. Primary data were obtained from questionnaires using the nonprobability sampling purposive sampling method. Data obtained from customers and employees of PT. MB. Secondary data obtained from the financial statements of PT. MB period 2020 to 2022. The population is all customers and employees of PT. MB. The samples used were 94 samples for customers and 72 samples for employees. The data analysis method uses descriptive statistical test techniques. To determine the level of customer and employee satisfaction scores using factor analysis. The results of the balanced scorecard study on a financial perspective have an average performance from 2020 to 2022 for ROA has an average of 3.18%, ROE 3%, and NPM 2.30%. From a customer perspective, it is measured through a questionnaire with an average customer satisfaction level of 3,559. Customer acquisition costs have averaged $3.35. Consumer profitability has an average value of 3.10%. In the internal business process preceptive, the AETR ratio has an average of 11.55%. The time cycle of availability of goods has an actual time of 8.09. Sales order cancellation 0.8%. From a growth and learning perspective, the average employee productivity rate is 0.39%. Employee training has an average of 66.67%. And the level of employee satisfaction showed an average of 3,108.
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在 PT.MB.实施平衡计分卡MB
本研究旨在确定 PT.MB 公司的绩效。MB 采用平衡计分卡方法。采用非概率抽样的目的性抽样方法,从调查问卷中获取第一手数据。数据来自 PT.MB.二级数据来自 PT.MB公司2020年至2022年期间的财务报表。调查对象为PT.MB公司的所有客户和员工。MB公司的所有客户和员工。使用的样本为 94 个客户样本和 72 个员工样本。数据分析方法采用描述性统计测试技术。使用因子分析法确定客户和员工的满意度得分水平。从财务角度看,平衡计分卡的研究结果表明,2020 年至 2022 年的平均业绩为投资回报率 3.18%、投资收益率 3%、净资产收益率 2.30%。从客户角度来看,通过问卷调查,客户满意度平均为 3 559。客户获取成本平均为 3.35 美元。消费者盈利能力的平均值为 3.10%。在内部业务流程方面,AETR 比率平均为 11.55%。货物供应时间周期的实际时间为 8.09。销售订单取消率为 0.8%。从成长和学习的角度来看,员工平均生产率为 0.39%。员工培训率平均为 66.67%。员工满意度平均为 3108。
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