Perbandingan Sistem Pengukuran Kinerja Perusahaan
DOI:
https://doi.org/10.21512/bbr.v6i1.991Keywords:
Performance Measurement System, BSC, Performance Prism, IPMSAbstract
Corporate performance is a measure of the level of success in managing resource company to create value for share holders and stakeholders. Many of the company's performance measurement system can be used, but the future of performance measurement systems are no longer limited only to the measurement of financial performance, yet more comprehensive and integrated to non-financial aspects of the coverage of measurements on the internal and external environment. There are three performance measurement system that meets these criteria is the BSC, IPMS, and Prism. This research method is using descriptive method of analysis. This study aims to assess the three systems that get the best system to choose. All three systems have advantages and disadvantages, so the best option is a performance measurement system compatibility with the company's
condition and capabilities of decision makers.
Plum Analytics
References
Brigman. (1995). Social Psychology. Second Edition. New York: Harper Collins Publishers Inc.
Elizabeth. (2000). Hubungan laba akuntansi dan arus kas terhadap kinerja perusahaan. Jurnal Riset Akuntansi Indonesia, 6(2): 76-85
Gibson et al. (1994). Organisasi. Jilid 1. alih bahasa Agus Dharma. Jakarta: Erlangga.
Ghalayini, A. M., Noble, J. S., Crowe, T. C. (1997). An integrated dynamic performance measurement system for improving manufacturing competitiveness. International Journal of Production Economics, 48: 207-25.
Kaplan, R. S., Norton D. P. (1992). The Balanced Scorecard – Measures that DrivePerformance. Harvard Business Review. Jan-Feb, Boston, United States of America.
Kuncoro, M. (2007). Ekonomika Industri Indonesia: Menuju Negara Industri Baru 2030? Yogyakarta: Andi.
Neely, A.D., Gregory, M., Platts, K. (1995). Performance measurement system design: Aliterature review and research agenda. International Journal of Operations & Production
Management, 15(4): 80-116.
Neely, A.D., Adams, C.A. (2000). The Performance Prism in Practice, Centre for Business Performance. UK: Cranfield School of Management.
Parawiyati, Baridwan. (1998). Kemampuan Laba dan Arus Kas dalam memprediksi Laba danArus Kas Perusahaan Go Public di Indonesia. Jurnal Riset Akuntansi Indonesia, 1(1): 2-3.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License - Share Alike that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
USER RIGHTS
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: Creative Commons Attribution-Share Alike (CC BY-SA)
