ANALISIS PENGGUNAAN BALANCED SCORECARD DALAM PENGUKURAN KINERJA PADA PDAM TIRTA ANOA KENDARI

Abstrak

This study aims to analyze and describe the level of performance of PDAM Tirta Anoa Kendari on the perspective of finance, customers, intenal business processes, learning and growth in the balanced scorecard. The population in this study were employees and customers of PDAM Tirta Anoa Kendari. Data types are quantitative and qualitative. Data sources are primaryand secondary. The sampling technique used is simple random sam- pling, determining the sample size using the solvin formula. The analytical method used is quantitative descriptive. The results of research conducted at Kendari Tirta Anoa PDAM show that the performance on the financial perspective is good enough because it meets the financial ratio of the current ratio, ROA, ROE and DER while the performance of the custom- er perspective is not good because the quality of service is inadequate, from the perspective of internal business processes and learning and growth perspectives are included in the good category.