ANALISIS PENGUKURAN KINERJA PERUSAHAAN MENGGUNAKAN METODE BALANCED SCORECARD PADA APOTEK KASIH FARMA

Abstract

Balanced scorecard (BSC) is an alternative performance measurement that aims to combine
financial and non-financial performance measures. This measurement is the result of a process based
on the mission and strategy of a company. There are four aspects that are measured in the balanced
scorecard (BSC), namely financial perspective, customer and consumer perspective, internal business
process perspective and growth and learning perspective. The result of this research is that the
company's performance from a financial perspective produces poor performance results. Compared to
the company's standards, the performance is just as bad. From the perspective of internal business
processes, it shows that the company's performance is getting better. Based on the measurements
made, the researcher concludes that the company's performance in the learning and growth
perspective shows better results. This study aims to analyze the activity ratio at the Kasih Farma
Pharmacy. The data used are primary data and secondary data, the data obtained through interviews
and documentation. The research population is the financial statements as a whole and the sample is
the 2019-2020 financial statements. The data analysis technique uses financial ratios , namely the
activity ratio consisting of inventory turnover, ROI and Profit Margin. The results showed from 2019-
2020 that the inventory turnover was 3.03 times, 1.93 times, and 0.93 times, in this case the financial
performance was classified as poor.