Published: 2018-02-21

PENGARUH PENERAPAN BALANCED SCORECARD TERHADAP KINERJA MANAJEMEN PADA PT. BANK MUAMALAT Tbk. Cabang BANDA ACEH

DOI: 10.35870/jemsi.v4i1.300

Rahmah Yulianti, Khairuna Khairuna
  • Rahmah Yulianti: Departemen Ekonomi Jurusan Akuntansi Universitas Serambi Mekkah Banda Aceh , Indonesia
  • Khairuna Khairuna: Departemen Ekonomi Jurusan Akuntansi Universitas Serambi Mekkah Banda Aceh , Indonesia
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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Balanced Scorecard yang terditri dari empat komponen, yaitu: perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal dan persepsi pembelajaran dan pertumbuhan terhadap kinerja manajemen pada PT. Bank Muamalat Tbk. Cabang Banda Aceh. Jumlah sampel pada penelitian ini berasal dari seluruh populasi yaitu sebanyak 100 responden yaitu manajer kantor cabang, karyawan dan nasabah PT. Bank Muamalat Tbk. Cabang Banda Aceh. Pemilihan sampel dilakukan dengan menggunakan teknik purposive Sampling. Penelitian ini menggunakan regresi linier berganda dengan bantuan SPSS Versi 20.0. Berdasarkan hasil analisis regresi dapat diketahui bahwa Perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, perspektif pembelajaran dan pertumbuhan secara bersama-sama dan secara parsial berpengaruh positif terhadap kinerja manajemen pada PT. Bank Muamalat Tbk. Cabang Banda Aceh. Dari keempat variabel yang diteliti, ternyata variabel perspektif keuangan
(X1) mempunyai pengaruh paling dominan terhadap kinerja manajemen pada PT. Bank Muamalat Tbk. Cabang Banda Aceh, dengan nilai koefisien sebesar 0,355, kemudian diikuti oleh variabel perspektif pembelajaran dan pertumbuhan (X4) dengan nilai koefisien sebesar 0,309, dan selanjutnya diikuti oleh persepektif pelaggan (X2) dengan nilai koefisien sebesar 0,292 dan kemudian diikuti oleh variabel perspektif bisnis internal (X3) dengan nilai koefisien sebesar 0,231.

Keywords

Balanced Scorecard ; Kinerja manejemen

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How to Cite

Yulianti, R., & Khairuna, K. (2018). PENGARUH PENERAPAN BALANCED SCORECARD TERHADAP KINERJA MANAJEMEN PADA PT. BANK MUAMALAT Tbk. Cabang BANDA ACEH. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 4(1), 20-28. https://doi.org/10.35870/jemsi.v4i1.300
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 4 No. 1 (2018)

  • Section: Articles

  • Published: %750 %e, %2018

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