Kinerja Usaha Mikro Kecil Dan Menengah (UMKM) Ditinjau Dari Perspektif Balance Scorecard (BSC)

Studi Kasus Pada Media Computer Bali

  • I Wayan Rudiana Universitas Hindu Indonesia
  • Ni Putu Ayu Kusumawati Universitas Hindu Indonesia
  • Ni Wayan Alit Erlina Wati Universitas Hindu Indonesia
Keywords: Performance, Balance Scorecard, Perspective

Abstract

The Balanced Scorecard is an approach to assessing company performance because it can
provide a comparison of the financial and non-financial sides. The method used in this
research is descriptive quantitative method. Perspective The results in this study indicate
that the financial perspective, ROE, DER, and CR obtain good criteria. The customer
perspective gets good criteria and the results of the satisfaction questionnaire are very
satisfying to the company's performance. The internal business received the results of
innovation and operations carried out by the company went well. The perspective of
learning and growing obtains satisfactory results. Final assessment, all criteria in the
category are quite good.

Published
2022-10-25
How to Cite
Rudiana, I., Kusumawati, N. P., & Wati, N. W. A. (2022). Kinerja Usaha Mikro Kecil Dan Menengah (UMKM) Ditinjau Dari Perspektif Balance Scorecard (BSC). Hita Akuntansi Dan Keuangan, 3(4), 199-208. Retrieved from https://ejournal.unhi.ac.id/index.php/HAK/article/view/3456

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