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

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 4 No. 2 (2020)

DOI
10.33772/jak-uho.v4i2.13387
ISSN
2503-1635
Published
2020-08-09
Publisher
Universitas Halu Oleo
Language
eng

Abstract

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.

Collaboration network of the authors

40 authors · 98 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Institut Agama Islam Negeri Kendari
  • Universitas Muslim Indonesia
  • Sriwijaya University
  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Husin husinAffiliation unknown6
Emillia NurdinAffiliation unknown3
La Ode AntoAffiliation unknown3
Ishak AwaluddinAffiliation unknown2
Erwin HadisantosoAffiliation unknown2
Safaruddin SafaruddinUniversitas Muslim Indonesia2
Intihanah IntihanahAffiliation unknown2
Sitti NurnaluriAffiliation unknown2
Abdul Azis MuthalibAffiliation unknown1
Sri WidatiAffiliation unknown1
Safriaddin SafriaddinAffiliation unknown1
. ElfinAffiliation unknown1
. HusinAffiliation unknown1
Ernawati ErnawatiInstitut Agama Islam Negeri Kendari1
Salmiyanti RuslanAffiliation unknown1
Rosnawintang RosnawintangAffiliation unknown1
Teddy RonalAffiliation unknown1
Sri Wahyuni SalehAffiliation unknown1
Sunartin SunartinAffiliation unknown1
Lia HanifaAffiliation unknown1
Muh. IbrahimAffiliation unknown1
Hasbuddin HasbuddinAffiliation unknown1
Adol PinaAffiliation unknown1
Erwin ErwinSriwijaya University1
Vina Olivia PebriyantiAffiliation unknown1
Muh. Anang DwiatmojoAffiliation unknown1
Lilis JuliaAffiliation unknown1
Ilda Fitri Andi PangkellarengAffiliation unknown1
Febby Annisa SaraswatiAffiliation unknown1
Nur AsniAffiliation unknown1
Yusrina SariAffiliation unknown1
Wa Ode AswatiAffiliation unknown1
Anggun Lia SasmitaAffiliation unknown1
Fatricia Fatricia3Affiliation unknown1
Andi Friska AnggraeniAffiliation unknown1
Sitti Nur FadilaAffiliation unknown1
Arifuddin ArifuddinUniversitas Halu Oleo1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS PENGGUNAAN BALANCED SCORECARD DALAM PENGUKURAN KINERJA PADA PDAM TIRTA ANOA KENDARI</dc:title>
	<dc:creator>Wawo, Andi Basru</dc:creator>
	<dc:creator>Tamburaka, Sulvariany</dc:creator>
	<dc:creator>Irsa, Irna Sistryani</dc:creator>
	<dc:description xml:lang="en-US">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.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-09</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13387</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v4i2.13387</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 4, No 2 (2019): Oktober 2019</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v4i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13387/9259</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
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