Penerapan Key Performance Indicator Berbasiskan Balanced Scorecard Sebagai Alat Pendorong Kinerja Organisasi Kasus Pada PT.Puspa Pharma, Departemen Akunting dan Logistik

• Main Authors: , Dalaya Agustinus, , John Suprihanto, Dr., M.I.M.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2012
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/98188/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=53416
• Institution: Universitas Gadjah Mada

Nowadays, role and function of accountant in organization is dramatically changed, in term of �business partner� and �strategic partner� which tell accountants are needed to expand their role and function for organizations. In fact, the role and function changes are required by the fast economical business growth and globalization. A traditional accounting management which provides information for organizations is decided by organization operational level based on accountability aspect, cost control and maximizing short term profit, currently has expanded to organization sustainable competency approach. Since the world present �Balanced Scorecard� concept, it makes accounting growth run rapidly. Balanced scorecard impresses those all financial and non financial measurements are become a part of information system for all organization employee level. It answers all challenges faced by accounting and logistic department through balanced scorecard perspective approach. The purpose and measurement of balanced scorecard is more than just a work summary of financial and non financial matters. All purposes and measurements are bounded through cascading company scorecard process moved by business unit mission and strategy. Strategic planning with balanced scorecard basis delivers a comprehensive and coherence business map. Numbers shown in outcome measure, performance driver measure and real numbers of target are using by organizations to run the business and find out their business performance. All those measurements determine through growth and learning perspective, internal business process perspective and customer perspective to achieve financial perspective measurement, this will make every single personnel as a member of organization is knowing their work performance and achievement. If every personnel in organization find an equal and an integrate information, they will know their own result, success and failure as they are the real driver to concern and running business to create financial performance. At last, Balanced scorecard is playing a part in accounting department and logistic personnel department as a guide facing through their problems and challenges to increase an organization work performance as an end result.