Analisis Pendekatan Balanced Scorecard sebagai Alat Ukur Kinerja Perusahaan pada PT. Perkebunan Nusantara III (Persero) Medan

Abstract

This study aims to determine whether the Balanced Scorecard method of growth and learning perspective can be used as a measure of the performance of PT. Perkebunan Nusantara III (persero) Medan. This type of research is descriptive research. The population in this study were all accounting employees at PT. Perkebunan Nusantara III (Persero) Medan, it was obtained 30 people who became the study sample. Data collection techniques in this study were interview techniques and documentation. The data analysis technique used in this research is data analysis techniques based on the Balanced Scorecard method of growth and learning perspectives. The results of the study indicate that the Balanced Scorecard growth and learning perspective is able to be a measure of company performance.