EVALUASI PENERAPAN NONFINANCIAL MEASURES DI PT. GLUE KAYU SIDOARJO

  • Inun Nur Aishah Sukarman Jurusan Akuntansi / Universitas Surabaya
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Keywords: financial measurement, non-financial measurement, customer satisfaction

Abstract

Abstrak - Penelitian ini bertujuan untuk mengevaluasi penerapan non financial yang terdapat pada PT. Glue Kayu Sidoarjo. Data penelitian ini diperoleh dari observasi, menganalisis dokumen internal badan usaha, dan wawancara dengan berbagai pihak yang terkait di PT. Glue Kayu Sidoarjo. Analisis ini mengevaluasi dengan metode kualitatif eksplanatory didukung sumber jurnal terkait untuk memberikan rekomendasi yang tepat. Pada awalnya badan usaha ini hanya mengacu pada pengukuran financialnya saja, sehingga pada Februari 2015 baru menerapkan 5R yang dijadikan pengukuran kinerja awal didalam perusahaan sebelum menerapkan pengukuran kinerja yang selanjutnya. Terdapat banyak kendala yang terjadi dalam penerapannya sehingga diperlukan pengukuran yang lebih maksimal dalam penerapan 5R di divisi produksi. Selain itu, pengukuran nonfinancial juga terdapat pada divisi marketing yang diterapkan dengan menganalisis kepuasan pelanggan. Hasil dari penelitian ini adalah penerapan non financial pada PT. Glue Kayu Sidoarjo ini masih lemah sehingga dibutuhkan penerapan secara maksimal di dalam divisi produksi dan marketing agar kelangsungan bisnis dapat berjalan dengan baik dimasa yang akan mendatang.

Kata kunci: financial measurement, nonfinancial measurement, kepuasaan pelanggan.

Abstract - This study aims to evaluate the application of non-financial contained in the PT. Glue Kayu Sidoarjo. The research data obtained from observations, analyzing the internal documents of business entities, and interviews with various stakeholders in PT. Glue Kayu Sidoarjo. This analysis evaluates the explanatory qualitative methods are supported by resource-related journals to provide appropriate recommendations. At first the business entity is only raced on financialnya measurement, so that in February 2015 the new implementing 5R is used as the initial performance measurement within the company before applying the next performance measurement. There are many obstacles that occur in the application so that the maximum measurement required in the implementation of 5R in the production division. In addition, non-financial measurements are also contained in the marketing division that is applied to analyze customer satisfaction. Results from this study is the application of non-financial in PT. Sidoarjo Glue Kayu is still weak so that the application of the maximum required in the production and marketing divisions so that business continuity can work well in the future to come.

Keywords: financial measurement, non-financial measurement, customer satisfaction

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References

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Published
2017-09-01
Issue
Vol. 6 No. 1 (2017): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Akuntansi (AK)

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