PENERAPAN BALANCED SCORECARD SEBAGAI SUATU SISTEM PENGUKURAN KINERJA PADA USAHA NIRLABA

Abstract

Balanced Scorecard is an instrument which measures performance at all levels in the organization comprehensively. The comprehensive measurement of performance is combining the financial indicators and the non-financial indicators. The research was aimed to measure and to examine the performance of management in non-profit organizations through the implementation of balanced scorecard. The results of analysis concluded the financial perspective on the research object was inefficient, due to the orienttation of non-profit organization was not to make profit. Based on the non-financial aspects, the object of research was categorized as “good”.