Skripsi

KINERJA SEKTOR RIIL DAN SEKTOR KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19: STUDI BALANCED SCORECARD PADA PT SEMEN BATURAJA TBK DAN BANK SUMSEL BABEL

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Penilaian

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The development of the economic sector affected by this pandemic has forced companies to be cooperative regarding marketing, production, competition, human resource management that can relate between companies and customers. Therefore, it is necessary to conduct research to analyze the performance of the real sector and the financial sector before and during the COVID-19 pandemic using the Balanced Scorecard approach at PT Semen Baturaja and Bank Sumsel Babel. This research includes descriptive analysis research. Secondary data is obtained from financial reports (2018 – 2021), Annual Reports for the period 2018-2021, Company Profile, literatures, journals, previous studies and other related data. The data analysis technique uses four Balanced Scorecard perspectives which are then processed based on their respective perspectives, by finding the average of each key performance indicator. Performance measurement is done by measuring in a balanced way from one perspective to another. The results showed that the performance of PT Semen Baturaja's financial perspective was categorized as good (mean score 0.75) and Bank Sumsel Babel was categorized as adequate (mean score 0.25), PT Semen Baturaja Tbk's customer perspective performance was categorized as adequate (mean score 0.5) and Bank Sumsel Babel was categorized as sufficient (mean score 0), the performance of the internal business process perspective of PT Semen Baturaja and Bank Sumsel Babel is categorized as adequate (mean score 0.5), the performance of the growth and learning perspective of PT Semen Baturaja is categorized as good (mean score 1) and Bank Sumsel Babel is categorized as poor (mean score) 0.5). It can be concluded that the real sector at PT Semen Baturaja has a better performance than the financial sector at Bank Sumsel Babel if measured using a balanced scorecard in the period before and during the COVID-19 pandemic. PT Semen Baturaja Tbk and Bank Sumsel Babel are expected to improve the performance of the management and it is hoped that the limitations of this study can be used as material for improvement for future research.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207002206	T74495	T744952022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T744952022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2022

Collation

xvi, 72 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

658.151 107

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Akuntansi Manajerial, Akuntansi Manajemen

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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