ANALISIS PENGUKURAN KINERJA PERUSAHAAN MENGGUNAKAN METODE BALANCED SCORECARD PADA PT KALBE FARMA TBK. PERIODE 2018-2020

Elvina Putri Puspitasari, Suryandari Sedyo Utami, Maria Magdalena

Abstract


The purpose of the study is to analyze the performance measurements of PT Kalbe Farma Tbk using the Balanced Scorecard method through a financial perspective and a non-financial perspective. Research methods using qualitative and quantitative methods. Financial perspectives use secondary data (financial statements), customer perspectives using primary data (questionnaires with 50 respondents) and secondary data (company profiles), internal business perspectives as well as growth and learning perspectives using secondary data (annual reports). The results showed that performance on a financial perspective was >200% for current ratio, >150% for quick ratio, and >50% for cash ratio. < 1 for debt to equity ratio is below the sector average, for the profitability ratio of PT Kalbe Farma Tbk is considered good. Non-financial perspectives such as customer perspectives, internal business, and growth and learning show good value, namely customers are satisfied with Kalbe products, innovate every year, and provide training to employees.

Keywords : : Balanced Scorecard, Performance Measurement, PT Kalbe Farma Tbk

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DOI: http://dx.doi.org/10.59112/ekowir.v18i02.219

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