ABSTRACT

Ika Wahyuningtyas, 2009, Analysis Balanced Scorecard as a Performance Measurement at Bankaltim Samarinda (guidance by Ms. Siti Masyitah and Ms. Anisa Kusumawardhani).

Bankaltim own the activity in the form of mustering fund from society (funding), channelling fund to society (lending), and give the other service (services).

The more competitor in banking area also will motivate the bankaltim to give the best service to client. One of them is by showing good company performance. To measure the performance, during the time bankaltim use the measurement that consist CAMEL (Capital, Asset Quality, Management, Earning Capasity, and also Liquidity).

The problems of the study is how performance of bankaltim if according to Balanced Scorecard. The purpose of this study is to see how condition of performance Bankaltim on the Balanced Scorecard.

For the literature, writer uses some analysis that consist of four perspective in Balanced Scorecard, there are :

1. Finance Perspective
This perspective can reach well compared to 2007, because there are make-up of improvement ROI equal to 0,93 %, improvement ROE equal to 6,47 % and sales growth equal to 12,84 %.

2. Customer Perspective
This perspective is not fully well compared to 2007, although there is the make-up of sale of new deposit client equal to 9,06 %. But followed also with the degradation sum up the old deposit client equal to 8,40 %.

3. Internal Business Process Perspective
From this perspective generally can be said well compared to 2007, because bankaltim have effective in specifying time use to conduct the service to client.

4. Growing and Learning Perspective
This perspective have not well yet compared to 2007, although happened the make-up of employees productivity equal to 16,04 %, but followed the happening of improvement of Employee Retention and Employee Turn Over from 2,32 % becoming 3,37 %. This matter explain the employees satisfaction to bankaltim still less.

Based on the result of the study by using Balanced Scorecard, we can see that bankaltim hasn’t fully well yet according to Balanced Scorecard. So the hypothesis accepted.