Analysis of Financial and Non-financial Performance Measurement with Traditional and Balanced Scorecard Approaches: Survey of Local Government Water Utility in Jambi Province

Salman Jumaili, Primadi Prasetyo

2019

Abstract

This study aims to analyze the Measurement of Financial and Non-Financial Performance using two approaches, the Traditional and the Balanced Scorecard. The study was conducted at Local Goverment Water Utility (PDAM) in Jambi Province. The data used is the PDAM Performance Report consisting of Financial and Non-Financial Reports. The results show the most appropriate performance measurement is the Balanced Score Card approach in the non-financial perspective consisting of the Customer perspective, the Internal Business Perspective, and the Growth and Learning Perspective, rather than the Traditional Performance Measurement which only focuses on Financial Performance.

Paper Citation

in Harvard Style

Jumaili S. and Prasetyo P. (2019). Analysis of Financial and Non-financial Performance Measurement with Traditional and Balanced Scorecard Approaches: Survey of Local Government Water Utility in Jambi Province. In Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA, ISBN 978-989-758-582-1, pages 234-241. DOI: 10.5220/0009854500002900

in Bibtex Style

@conference{miicema19,
author={Salman Jumaili and Primadi Prasetyo},
title={Analysis of Financial and Non-financial Performance Measurement with Traditional and Balanced Scorecard Approaches: Survey of Local Government Water Utility in Jambi Province},
booktitle={Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA,},
year={2019},
pages={234-241},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009854500002900},
isbn={978-989-758-582-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA,
TI - Analysis of Financial and Non-financial Performance Measurement with Traditional and Balanced Scorecard Approaches: Survey of Local Government Water Utility in Jambi Province
SN - 978-989-758-582-1
AU - Jumaili S.
AU - Prasetyo P.
PY - 2019
SP - 234
EP - 241
DO - 10.5220/0009854500002900