Application of Balanced Scorecard as a Measure of Performance

UD. Kerupuk Kulit Seleraku

Atara Nethania Wagiman, Johanna and Toto Rusmanto

Accounting Department, Faculty of Economics and Communication Bina Nusantara University, Jakarta, 11480, Indonesia

Keywords: Balanced Scorecard, SME (Micro, Small, and Medium Enterprises), Financial Measurement, Management

Accounting, Organizational Performance.

Abstract: UD. Seleraku is a cowhide cracker trading business that was established in 2012. The company’s success is

said to be good if it has good performance and vision and mission. The purpose of this study is to determine

the performance of the trading business in 2020 and 2021. This research was conducted using qualitative

methods and the balanced scorecard which is a performance measurement with 4 (four) perspectives,

including the financial perspective, customer perspective, process perspective, internal perspective, learning

and growth. Implementation of the analysis using financial statements, statements of financial position and

conducting research on many people by distributing questionnaires that have been made. from the results of

research conducted using the balanced scorecard method, UD. Seleraku has an internal performance of

process and production employees that can be run well so that it affects the percentage level of financial

performance and customer retention that is good and optimal.

1 INTRODUCTION

Every year the food industry always has new

innovations such as various types of flavors and

packaging according to people’s tastes so that it

makes customers interested in buying these food

products and this greatly affects the development of a

business (Cermati.com, 2018). UD. Kerupuk Kulit

Seleraku is a snack business that has been in the city

of Bogor since 2012. This trading business already

has quite large sales and is known for its products that

are sold in stalls, agents, restaurants, or individuals.

With a clear vision and mission UD. Seleraku every

year has a good and consistent development. This

business has a consistent income in sales. However,

due to the Covid-19 virus outbreak that has occurred

since 2020, this has greatly affected UD. Seleraku

sales and income as a Trading Business.

UD. Seleraku has a vision and mission to advance

business development in order to maintain business

performance and longevity, So our background in this

study is to find a method that is quite relevant to be

used in carrying out research on UD. Seleraku.

Researchers need a method that is expected to meet

the needs of the company in the future and we decided

to use a Balanced Scorecard. The balanced scorecard

is an effective tool for today’s strategic business

management (Herdiana, 2017).

So the reason we write this research is to prove

that the four perspectives in the balanced scorecard to

help the problems that occur with this, We hope the

readers can apply the four perspectives because they

are an inseparable unit, complement each other as an

indicator of performance measurement and have

causality (Hanuma, 2017). First, the financial

perspective measures the financial performance of

SMEs by looking at financial indicators which

include profit levels, sales levels, and cost efficiency

(Arasy, 2019). Second, the customer perspective was

developed based on the results of previous research,

including: the ability to gain customer trust, good

relations with internal and external customers, the

ability to retain old customers and service to

customers (Hasanah and Setiawan, 2018). This

customer perspective determines how the internal

business process perspective can be achieved where

there are service indicators that already have

standards, products that satisfy consumers and

purchase return services (Arasy, 2019).

The growth and learning perspective focuses on

the company’s infrastructure where employees are

company assets that play a role in companies that

provide products in the form of goods and services

228

Nethania Wagiman, A., Johanna, . and Rusmanto, T.

Application of Balanced Scorecard as a Measure of Performance UD. Kerupuk Kulit Seleraku.

DOI: 10.5220/0011244400003376

In Proceedings of the 2nd International Conference on Recent Innovations (ICRI 2021), pages 228-235

ISBN: 978-989-758-602-6

(Purbowati, 2020), So that these methods are

interrelated with each other so as to create a balanced

condition between finance and aspects that support

the achievement of the expected company finances

(Harmony, 2021). Performance measurement method

with a balanced scorecard can be applied at UD.

Seleraku corporate strategy because the four

perspectives can be used to measure and analyze the

performance of UD. Seleraku in the future.

1.1 Problem Identification

Based on the background of the problem, we make

the following research question:

• How is financial performance UD. Seleraku

by using the balanced scorecard method?

• How is the performance of UD. Seleraku by

using customer perspective the balanced

scorecard method?

• How is the performance UD. Seleraku internal

process by using the balanced scorecard

method?

• How is the work environment UD. Seleraku

based on the learning growth perspective of a

balanced scorecard method?

1.2 The Purpose of the Research

The main purpose of this research was to determine

the performance of UD. Seleraku is by using a

balanced scorecard which has 4 (four) assessments

based on each perspective, including; Financial

perspective, customer perspective, internal process

perspective, and learning and growth perspective.

2 LITERATURE REVIEW

2.1 Balance Scorecard

Balanced Scorecard (BSC) is a method of measuring

work results used by companies or commonly

referred to as management strategy. With the BSC,

the company will know more about the progress and

progress that has been achieved and help the company

to provide a comprehensive picture of the company’s

performance so that performance is more effective

and efficient by requiring accurate information that

represents the work system (OJK, 2017).

The Balanced Scorecard is only used to improve

the financial measurement system, then expanded and

used to measure the four perspectives of finance,

customers, internal business processes and learning

and growth. The balanced scorecard has a function as

a measurement of whether or not the company’s

vision and mission is achieved, a measuring tool for

competitive advantage owned by the company, as a

means of communication, information, and a

company learning analysis system. These areas are

customer satisfaction, product innovation, and others

(Sosiologis.com, 2018). The following are four

perspectives in the balanced scorecard:

Figure 1: The definition of balance scorecard.

2.1.1 Financial Perspective

The financial perspective is important in the balanced

scorecard. Along with a financial perspective, it can

provide guidance for companies with strategies,

implementations, or ones that have increased

company profits or not (Nurmaningsih, 2011).

Objectives from a financial perspective relate to the

profits of a company. From a financial perspective,

there are three benchmarks:

• Growth of profits earned during the business

process.

• Lowering assets in an optimal direction and

maximizing investment strategies.

• Reduce costs and increase work productivity.

2.1.2 Customer Perspective

The customer perspective in a company is important

to ensure that customers get good service so that they

get a good level of customer service satisfaction so

that it supports increasing consumer loyalty to the

company. However, companies that provide poor

service to customers will cause these consumers to

look for other, better companies (Nurmaningsih,

Application of Balanced Scorecard as a Measure of Performance UD. Kerupuk Kulit Seleraku

229

2011). Here are things that companies need to pay

attention to from a customer perspective:

• How big is the sales turnover?.

• How many customers got.

• Percentage of customer loyalty to the product.

• Customer Needs

2.1.3 The Internal Process Perspective

In the company, the internal process perspective is

carried out to assess how much is done from each

existing work unit. The company’s internal

conditions must always be checked so that the

company can continue to develop properly (Ariyanto

et al., 2016). There are 3 things that need to be

considered for the internal process perspective,

namely:

• The process of innovation is related to ideas

for the production of goods.

• The operation process is related to the daily

activities and routines carried out by the

internal division.

• The post-sales process is related to the right

marketing method to increase sales turnover.

2.1.4 Learning and Growth Perspective

The process of learning and growth in the company is

needed by employees. Because employees are

valuable things in the company and as the most

important role from every perspective that exists with

employees, all perspectives can be well coordinated

(Ariyanto et al., 2016). The benchmarks in this

perspective are:

• Capabilities or abilities of employees

• Ability to manage information systems

• drive and line of responsibility

3 METHODOLOGY

The method used in the research UD. Seleraku is a

qualitative approach and a balanced scorecard. The

qualitative approach is descriptive research and tends

to use analysis. The process and its meaning (subject

perspective) are highlighted in qualitative research.

The theoretical basis is used as a guide so that the

research focus is in accordance with the facts on the

ground when carrying out UD. Seleraku research. By

using the Balanced scorecard method which is a

method for measuring and assessing the

performanceof a company using 4 (four)

perspectives, namely financial perspective, customer

perspective, internal process perspective, and

learning and growth perspective, we can find out how

the company’s performance which is being examined

from various perspectives in accordance with the

balanced scorecard and the data to be used in the

research is primary data, namely original data

collected by research in particular and in general

primary data must be collected from the data needed

when carrying out research. The data needed will be

collected by researchers directly through interviews

with business owners and surveys using the Google

Form Questionnaire to determine employee and

customer satisfaction related to UD.Seleraku

Products. The following are the Balanced Scorecard

variables that will be used.

Figure 2: Balance scorecard cycle.

Based on the picture above, it is known that the

balanced scorecard has 4 (four) perspectives where

each perspective has a different way of measuring

performance. Therefore, the following is an

explanation of the technique of collecting or

measuring performance using the balanced scorecard

method at UD. Seleraku is related to Figure 2.

3.1 Financial Perspective

First step, In carrying out research at UD. Seleraku,

Using the balanced scorecard method with a financial

perspective will analyze it by taking into account the

Percentage Profit Margin which is used to determine

the profit margin, Return on Investment (ROI) is used

to determine the ability of the capital invested in all

UD. Seleraku assets to generate net income, and Cost

Efficiency which is the ratio of output to input all the

company’s basic operating costs other than HPP or all

costs directly related to business activities and return

of equity is a measure taken to determine the

company’s. The following is the calculation formula

that will be used from a financial perspective;

3.1.1 Profit Margin

Figure 3: Profit Margin.

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230

3.1.2 Cost Efficiency

Figure 4: Cost Efficiency.

3.1.3 Return on Asset

Figure 5: Return on Asset.

3.1.4 Return on Equity

Figure 6: Return on Equity.

3.2 Customer Perspective

Second step, after conducting an analysis from a

financial perspective, researchers do an analysis of

the customer perspective where it serves to find out

the services and products owned by UD. Seleraku.

Researcher will conduct an analysis based on the

number of old customers and the number of new

customers to find out the percentage of customer

retention which is the company’s level of success in

retaining old customers, Customer acquisition which

shows where a business unit is able to attract new

customers and the last is an analysis of customer

satisfaction questionnaire results on UD. Seleraku the

following is the calculation formula that will be used

when researching at UD. Seleraku (Karyaone, 2013):

3.2.1 Profit Margin

Figure 7: Customer Retention.

3.2.2 Cost Efficiency

Figure 8: Customer Acquisition.

3.2.3 Customer Satisfaction Questionnaire

Based on the customer’s perspective, the researcher

used a questionnaire to determine overall customer

satisfaction related to UD. Seleraku performance

measurement. The questionnaire questions involved

personal data and the level of satisfaction with the

product owned by UD. Seleraku. The following

below is a list of questionnaire questions used for

questionnaires to UD. Seleraku customers:

• Identity (name, age, and gender)

• How do you know about UD. Seleraku?

• How long have you known about UD.

Seleraku?

• I am satisfied with the price of UD. Seleraku

my affordable taste.

• I am satisfied with the right flavor of UD.

Seleraku.

• I am satisfied with the quality of UD. Seleraku

• I am satisfied with the cleanliness of UD.

Seleraku

• I am satisfied with UD. Seleraku services

• Would you recommend it to your friends or

family?

• Criticisms and suggestions for UD. Seleraku

3.3 Internal Process Perspective

The third step, the researchers must identify the

various internal processes of the company. The

measure used in this perspective is new innovations

related to products and services provided by the

company to consumers who have complaints or can

also be interpreted as how the company acts in an

effort to provide additional benefits to customers in

the form of services (Witanti and Hadiana, 2016).

3.4 Learning and Growth Perspective

Fourth Step, This perspective provides the

infrastructure for achieving the previous three

perspectives and for generating long-term growth and

improvement. The infrastructures include; human

resources, systems, and procedures. Therefore, the

company seeks to improve and build the quality of its

human resources so as to create a good work

environment. The measurements used in this

perspective include employee data, employee

satisfaction, employee tenure, and employee

productivity. The following is a calculation that will

be used for analysis on UD. Seleraku (Kasih, 2017):

3.4.1 Employee Productivity

Figure 9: Employee Productivity.

3.4.2 Employee Satisfaction Questionnaire

Based on the learning and growth perspective, the

researcher used a questionnaire to determine overall

Application of Balanced Scorecard as a Measure of Performance UD. Kerupuk Kulit Seleraku

231

employee satisfaction related to UD. Seleraku

services and work environment. Questionnaire

questions include personal data, level of service

satisfaction and work environment owned by UD.

Seleraku. Below is a list of questionnaire questions

used for the questionnaire to UD. Seleraku employee

The following are questionnaire questions related to

employee satisfaction with UD. Seleraku services and

work environment (Adinata and Dwiyanto, 2013):

• Identity (name, age, and gender)

• I feel that what I do has been appreciated by

the work unit.

• I feel like my efforts so far have been awarded

the way they should be.

• My boss guides and directs me at work.

• My Co-Workers are nice and pleasant to me.

• My boss helps me when I have a problem.

• I am satisfied with the employee performance

appraisal conducted by UD. Seleraku.

• I am satisfied with the comfort and cleanliness

of UD. Seleraku.

• I feel treated fairly by UD. Seleraku.

• I am satisfied with the facilities provided by

UD. Seleraku.

• I feel happy working at UD. Seleraku.

• In your opinion, how is the business of UD.

Seleraku viewed from the last 5 years?

• Criticisms and Suggestions.

After getting the results and analysis from the 4

(four) perspectives above, the researcher will draw

conclusions and suggestions to improve performance

even better for UD. Seleraku is related to research on

the application of the Balanced Scorecard as a

measure of UD. Seleraku performance.

4 RESULTS AND DISCUSSION

4.1 Balance Scorecard

UD. Seleraku is a food industry trading business that

provides snacks, namely genuine cow skin crackers

which was established in 2012. The trading business

has been known to many people so that UD. Seleraku

has many customers and among them there are stalls,

agents, restaurants, and private people. Likewise with

regard to employees, UD. Seleraku has employees

who work for more than five years. In business,

Cooperation between owners and employees is

needed for customer satisfaction, So with this UD.

Seleraku maintains service to customers and

employees so that the business continues to run well

and optimally. To determine the performance of the

trading business owned by UD. Seleraku, the

balanced scorecard, is the right method and is used as

the basis for measuring UD. Seleraku performance is

based on 4 (four) perspectives which include;

financial perspective, customer perspective, internal

process perspective, and learning and growth

perspective where each perspective has a different

function. Therefore research on UD. Seleraku uses

the Balanced Scorecard method to determine the

performance of each perspective. The following

picture below is related to UD. Seleraku financial

perspective.

In the picture above, it is known that from a

financial perspective in 2019 and 2020, UD. Seleraku

has values based on profit margin, cost efficiency,

return of assets, and return of equity. In the picture, it

is known that the profit margin is owned by UD.

Seleraku has an increase of 1.54%, Cost efficiency

UD.Seleraku illustrates that the business has tried

hard to produce optimal fixed profits, returns on

assets in the current year with good proportions and

illustrates that UD. Seleraku has the ability to

generate profits from all of its resources or assets, as

well as a return on equity held by UD. Seleraku has

good business and prospects. From a financial

perspective, it has been described that financially UD.

Seleraku has good and optimal financial

management. This is because UD. Seleraku has good

turnover and retention. This can be seen in the image

below regarding the Customer Perspective;

Customer retention is how big the success rate of

UD. Seleraku in retaining old customers. In 2019 UD.

Seleraku has 859 existing customers and 810 people

for 2020. In the picture above, it is known that

customer retention is owned by UD. Seleraku in 2019

was 97.72% and in 2020 it was 98.54%. With the

percentage owned by UD. Seleraku is a near-perfect

result in retaining old customers. This could affect

UD. Seleraku finances or business turnover. But on

customer acquisition UD. Seleraku has a low

percentage rate, below is a picture related to customer

acquisition UD. Seleraku;

In the picture above, it is known that customer

acquisition UD. Seleraku has a low percentage rate

but in 2019 it was 2.28% and in 2020 it was 1.46%. It

can be concluded that it must improve business

marketing in order to attract new customers.

In the retention and acquisition of known

customers, we must know how UD. Seleraku for

customers. This is done by distributing surveys

related to UD. Seleraku services for customers. The

results have been distributed to 50 people consisting

of private persons, stalls, agents, and others.

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232

Figure 10: Financial perspective statistic.

In the picture above, it is known that from a

financial perspective in 2019 and 2020, UD. Seleraku

has values based on profit margin, cost efficiency,

return of assets, and return of equity. In the picture, it

is known that the profit margin is owned by UD.

Seleraku has an increase of 1.54%, Cost efficiency

UD.Seleraku illustrates that the business has tried

hard to produce optimal fixed profits, returns on

assets in the current year with good proportions and

illustrates that UD. Seleraku has the ability to

generate profits from all of its resources or assets, as

well as a return on equity held by UD. Seleraku has

good business and prospects. From a financial

perspective, it has been described that financially UD.

Seleraku has good and optimal financial

management. This is because UD. Seleraku has good

turnover and retention. This can be seen in the image

below regarding the Customer Perspective;

Figure 11: Customer retention UD. Seleraku.

Customer retention is how big the success rate of

UD. Seleraku in retaining old customers. In 2019 UD.

Seleraku has 859 existing customers and 810 people

for 2020. In the picture above, it is known that

customer retention is owned by UD. Seleraku in 2019

was 97.72% and in 2020 it was 98.54%. With the

percentage owned by UD. Seleraku is a near-perfect

result in retaining old customers. This could affect

UD. Seleraku finances or business turnover. But on

customer acquisition UD. Seleraku has a low

percentage rate, below is a picture related to customer

acquisition UD. Seleraku;

Figure 12: Customer acquisition UD. Seleraku.

In the picture above, it is known that customer

acquisition UD. Seleraku has a low percentage rate

but in 2019 it was 2.28% and in 2020 it was 1.46%. It

can be concluded that it must improve business

marketing in order to attract new customers.

In the retention and acquisition of known

customers, we must know how UD. Seleraku for

customers. This is done by distributing surveys

related to UD. Seleraku services for customers. The

results have been distributed to 50 people consisting

of private persons, stalls, agents, and others.

Figure 13: Result customer questionnaire.

In Figure 13, it is known that the questionnaire

has been filled in by customers from the office,

relatives, family, stalls, restaurants, agents, and

friends. These results have the highest number of

58.50% (friends) and 22.60% (stands, restaurants,

agents). Most of these customers already know the

UD. Seleraku have been around for a long time and

they are satisfied with the product price, taste, quality,

cleanliness provided by UD.Seleraku. The level of

performance or service satisfaction UD. Seleraku is

not only seen in customer results, but also in

employees. With this we also distributed

questionnaires or surveys to UD. Seleraku employees

know how UD’s work environment is. Seleraku

Application of Balanced Scorecard as a Measure of Performance UD. Kerupuk Kulit Seleraku

233

which has been established since 2012 and now is

optimal.

In every company there must be new employees

and old employees, The number of employees owned

by UD. Seleraku is not like other big companies, the

amount that owns UD. Seleraku is only 6 employees

in 2019 and 3 employees in 2020. In Figure 7 it is

known that UD. Seleraku has 33% of employees who

have worked for ¡ 1 year and 67% for employ ees who

have worked for more than 5 years. With the results

of the questionnaires received related to the work

environment of UD. Seleraku has a clean and

comfortable work environment, Employees feel that

what they have done is highly appreciated by the

work unit and UD. Seleraku always pays attention to

its employees and guides employees to do their jobs

better and helps employees who have personal

problems (economic) difficulties.

Figure 14: Result employee questionnaire.

4.2 Discussion

In maintaining the stability of the company’s profits

that have UD. Seleraku is to maintain the company

and grow even better from year to year, making UD.

Seleraku must carry out even greater efforts to market

its products by making innovations that develop in

following the current developments. Because of the

innovations that have been developed by UD.

Seleraku will make UD. Seleraku is getting new

customers. This is due to the customer acquisition

statistics owned by UD. Seleraku is a very small

percentage. With this, UD. Seleraku should pay more

attention to product quality in terms of taste, which is

included in the composition of flavors that are in

accordance with the products that have been sold and

the quality of crackers to retain customers and sales.

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