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ANALYSIS BALANCE SCORECARD IN REVIEW THE PERFORMANCE OF PT ASURANSI RAMAYANA SYARIAH UNIT TO SPIN OFF THE LATEST YEAR 2024
Ahmad Yazid Bustomi, Lies Zulfiati, Irvan Noormansyah

Sekolah Tinggi Ilmu Ekonomi Indonesia


Abstract

This study aims to analyze the performance of PT Asuransi Ramayana Shariah Unit serving as by using balance scorecards that in terms of financial perspective, customers perspective, perspective of internal business process with the growth and learning perspective. A method of this research is descriptive quantitative. The data collected is primary and secondary data. Secondary data obtained from years financial report documentation 2016 - 2018. The primary data was obtained through the distribution of the questionnaire to customers and employees of a company. Performance measurement do with ascertaining the percentage of achievement each indicators every perspective and determine the total score the performance of the company Based on as many points right away the achievement of every indicator on masing-masing the perspectives of both out for their interests as well as the weighting of. The percentage of achievement obtained on the achievements indicators to reach the target of . The result showed that the PT Asuransi Ramayana Shariah Unit from the perspective of finance in 2016 - 2018, generally good and the ratio in the ner solvability activity is better than the standard size companies in Indonesia. It can be seen from the ratio of liquidity and rentabilitas then still under the default. The company from the perspective of a customers perspective learning and growth in 2016 - 2018 is good. Performance from the perspective of internal business process years 2016 - 2018, is good where the percentage have met the standards regulation no. 072/POJK.05/2016. So, we can conclude that the PT Asuransi Ramayana Shariah Unit seen from 4 perspective balance scorecard is good enough. Management needs to give special attention to the measurement of the poor or fairly good, and maintain an assessment of indicators to improve the performance year 2024 spin off to go

Keywords: Balance Scorecards; Performance; Spin Off

Topic: Management Accounting

Link: https://ifory.id/abstract/LAEdfFJ2Pctu

Conference: Annual International Conference on Accounting Research (AICAR 2019)

Plain Format | Corresponding Author (Ahmad Yazid Bustomi)

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