Pengukuran Kinerja Berbasis Balanced Scorecard Perusahaan Umum Daerah Air Minum (PUDAM) Kabupaten Banyuwangi

Authors

  • Ovie Vernanda Rumman Firdaus Politeknik Negeri Jember
  • Endro Sugiartono Politeknik Negeri Jember

DOI:

https://doi.org/10.25047/asersi.v6i1.7083

Keywords:

Performance measurement, Balanced scorecard, SWOT analysis

Abstract

This study aims to determine the extent to which Balanced Scorecard-based performance measurement can be used effectively by companies and to determine how SWOT analysis can support strategic decision-making. This study is a descriptive qualitative study. The data sources used are primary data in the form of interviews conducted and questionnaires distributed, as well as secondary data used in the form of company financial reports and documentation. The results of this study state that the performance measurement of PUDAM Banyuwangi Regency using the balanced scorecard method obtained a score of 86.75 which is included in a very healthy condition with the AA category. In addition, strategic decision-making at PUDAM Banyuwangi using SWOT analysis is known to have good results, because it is included in quadrant 1 with an aggressive strategy, so it refers to a growth orientation that can be interpreted as this company has good internal strengths and promising external opportunities.

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References

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Published

2026-07-31

How to Cite

Firdaus, O. V. R., & Sugiartono, E. (2026). Pengukuran Kinerja Berbasis Balanced Scorecard Perusahaan Umum Daerah Air Minum (PUDAM) Kabupaten Banyuwangi. Jurnal Akuntansi Terapan Dan Bisnis, 6(1), 36–48. https://doi.org/10.25047/asersi.v6i1.7083

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