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Analisis Kinerja Pt Perkebunan Nusantara Iii (Persero) Menggunakan Metode Balance Scorecard

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  • Supriyanto, Supriyanto

Abstract

Pengukuran kinerja perusahaan salahsatunya menggunakan metode balance scorecard. Metode Balance scorecard memiliki 4 (empat) perspektif, namun pada penelitian ini hanya menggunakan prespektif keuangan saja. Tujuan penelitian ini adalah untuk mengetahui kinerja PT Perkebunan Nusantara III (Persero), dengan meggunakan metode Balanced Score Card. Jenis data yang digunakan adalah data sekunder yaitu data yang diperoleh melalui laporan keuangan. Metode analisis data yang digunakan adalah deskriptif kuantitatif yaitu mengelola data berupa angka-angka. Berdasarkan hasil penelitian yang dilakukan dari tahun 2012-2016 pada tahun 2012-2014 semua stabil namun pada tahun 2015 terjadi penurunan yang terlihat pada current ratio dan 2016 kembali stabil, sehingga dapat disimpulkan bahwa kinerja keuangan PT Perkebunan Nusantara III (Persero) dalam keadaan sehat.

Suggested Citation

  • Supriyanto, Supriyanto, 2018. "Analisis Kinerja Pt Perkebunan Nusantara Iii (Persero) Menggunakan Metode Balance Scorecard," OSF Preprints 7wt8s, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:7wt8s
    DOI: 10.31219/osf.io/7wt8s
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    Cited by:

    1. Siregar, Nurintan Asyiah & Ritonga, Zuriani & Elvina, Elvina, 2019. "The Analysis of Human Capital and Social Capital on Company Performance," OSF Preprints z69vd, Center for Open Science.

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