Redirigiendo al acceso original de articulo en 15 segundos...
ARTÍCULO
TITULO

ANALYSIS OF FINANCIAL PERFORMANCE BASED ON THE BALANCED SCORECARD METHOD BEFORE AND DURING COVID-19 PANDEMIC AT PT. BANK TABUNGAN NEGARA, TBK

Stenly Jacobus Ferdinandus    
(Pattimura UniversityIndonesia)Reniati Reniati    
(Universitas Bangka BelitungIndonesia)Hillary Theophani Parera    
(Pattimura UniversityIndonesia)    

Resumen

The balanced scorecard is a strategy implemented by the company in improving the overall performance of the company, which is not only seen from a financial perspective but also non-financial ones such as; customer perspective, internal business process perspective and learning and growth perspective. This study uses primary data in the form of a questionnaire and it is divided into two parts, namely before the COVID-19 pandemic and during the COVID-19 pandemic. The purpose of this study was to determine whether the balanced scorecard, in this case the four perspectives, had an effect on financial performance before the COVID-19 pandemic and during the COVID-19 pandemic at PT. Based on the results of research conducted, it can be seen that during the pandemic, the four perspectives of the balanced scorecard method, which are financial perspective, customer perspective, internal business process perspective, and growth and learning perspective, have a significant effect on financial performance. Meanwhile, during the COVID-19 pandemic, only financial perspective and growth and learning perspective have a significant effect on financial performance. However, the customer perspective and the internal business process perspective have no effect on financial performance.

Palabras claves

 Artículos similares

       
 
Slavica Stevanovic, Jelena Minovic, Isidora Ljumovic    
Research Question: This paper examines the impact of liquidity on the profitability of the Serbian polluting medium sized enterprises. Motivation: We study the impact of traditional liquidity indicators and indicators based on cash flow on the profitabil... ver más
Revista: Management

 
Naseem - Ashraf, Qurra Tul Ain Butt     Pág. 01 - 12
Purpose: Using panel data approach in Pakistani banking sector for 7 year time period from 2010 to 2016, the aim behind this study was to examine the bank specific, industry specific and macroeconomic determinants of bank profitabilityResearch Design: Qu... ver más

 
Ünzüle KURT, Feyza BALAN     Pág. 1 - 10
Climate change which caused to dramatic economic impact is a key issue for the world in the 21st century. Using data for Portugal, Ireland, Italy and Spain (PIIGS) countries over the years 1990-2009, this study investigates the causal relationship from c... ver más

 
Pablo de Llano, Carlos Piñeiro, Manuel Rodríguez     Pág. pp. 163 - 198
This paper offers a comparative analysis of the effectiveness of eight popular forecasting methods: univariate, linear, discriminate and logit regression; recursive partitioning, rough sets, artificial neural networks, and DEA. Our goals are: clarify the... ver más

 
Retnoningrum Hidayah,Ahwan Sholih,Linda Agustina,Rita Rahayu     Pág. 34 - 48
Abstract: The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The populatio... ver más
Revista: Jurnal Economia