ANALISIS KINERJA PERUMDA AIR MINUM TIRTA TAMAN SARI KOTA MADIUN DENGAN MENGGUNAKAN METODE BALANCED SCORECARD

Abstract

The purpose of this study is to determine the performance of the Perumda Water Company Tirta Taman Sari Madiun City in the four perspectives of the Balanced Scorecard, namely the financial perspective, the customer perspective, the internal business process perspective, and the learning and growth perspective. This research was a qualitative research. Data collection methods used in this study were documentation and interviews. The data analysis technique used data collection activities, data reduction, data presentation, and drawing conclusions. The results show that the performance of Perumda Water Company Tirta Taman Sari Madiun City through Balanced Scorecard approach resulted in a good total performance analysis. Financial perspective current ratio is 1,924.24%, Profit Margin is 30.43% and Return on Assets is 19.09%. The customer perspective is quite good even though customer retention has decreased, the internal business perspective and the learning and growth perspective are included in the good category.

Keywords: Balanced Scorecard, Financial Perspective, Customer Perspective, Internal Business Process Perspective, Learning and Growth Perspective