Analysis Of Performance Measurement With The Concept Of Balance Scorecard at Perumda Air Minum Tirta Khayangan Sungai Penuh 2014-2021

Abstract

PERUMDA Air MInum is a regional-owned business unit, which is engaged in the distribution of clean water for the general public. Measurement of company performance is very important for private and government business organizations, such as Regional Owned Enterprises. This study aimed to determine the performance of PERUMDA Tirta Khayangan using the balanced scorecard method based on the financial and customer perspectives.

The results showed that PERUMDA Tirta Khayangan performance based on a financial perspective was categorized as “bad” as evidenced by a score of -1. The performance of PDAM Tirta Khayangan based on the customer perspective is classified as “bad” as evidenced by a score of -2. Overall, the performance of PERUMDA Tirta Khayangan Sungai Penuh City using a balanced scorecard through indicators of financial and customer perspectives with a total score of -3 and an average of -0.5 is “Bad” or “unhealthy” with category C. This research is expected to be input for companies to improve performance.