EVALUASI BALANCED SCORECARD LEARNING AND GROWTH PERSPECTIVE UNTUK PENINGKATAN HUMAN CAPITAL DI HRD PT. X, SURABAYA

  • Denice Aryani Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya

Abstract

Kondisi persaingan bisnis yang ketat menuntut badan usaha memiliki kemampuan manajerial yang tinggi yang salah satunya terkait dengan penilaian kinerja. Saat ini, balanced scorecard merupakan konsep yang populer untuk pengukuran kinerja karena mempertimbangkan indikator keuangan dan non-keuangan. HRD PT. X juga menggunakan balanced scorecard untuk membantu memvisualisasikan dan menerjemahkan strategi ke dalam operational objectives yang mendukung perilaku dan kinerja. Bagi HRD PT. X, learning and growth perspective adalah perspektif yang paling penting dan mendasari perspektif lainnya. Penelitian ini bertujuan mengevaluasi balanced scorecard learning and growth perspective untuk peningkatan human capital di HRD PT. X. Berdasarkan tujuan tersebut maka penelitian ini berupaya melihat upaya-upaya pengembangan human capital yang dilaksanakan HRD PT. X. Secara global, balanced scorecard learning and growth perspective HRD PT. X mampu memfasilitasi peningkatan human capital yang dimiliki secara efektif meskipun ditemukan beberapa permasalahan yakni administrasi yang banyak, turnover karyawan yang tinggi, dan pemenuhan succession candidate yang rendah.

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Published
2014-03-01
How to Cite
ARYANI, Denice. EVALUASI BALANCED SCORECARD LEARNING AND GROWTH PERSPECTIVE UNTUK PENINGKATAN HUMAN CAPITAL DI HRD PT. X, SURABAYA. CALYPTRA, [S.l.], v. 3, n. 1, p. Hal. 1 - 20, mar. 2014. ISSN 2302-8203. Available at: <http://journal.ubaya.ac.id/index.php/jimus/article/view/863>. Date accessed: 22 june 2018.