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BALANCED SCORECARD IMPLEMENTATION as a MEASUREMENT
of THE UB HOTEL PERFORMANCE ASSESSMENT
SatrioMangkunegoro
Helmy Adam, MSA.,Ak., CPMA.
ABSTRACT
Assessment using the Balanced Scorecard (BSC) method is effective and
efficient for the UB Hotel at this time. BSC has a distinctive feature because this
methods does not only consider the financial perspective to achieve their vision
and mission, but also consider other perspectives such as customer perspective,
internal business process perspective, and learning and growth perspective. The
result of this research object is expected to make evaluation of the hotel easy.
Keywords: Balanced scorecard, financial perspective, customer perspective,
internal business perspective, learning and growth perspective.
1. INTRODUCTION
Business development especially tourism and accomodationin Indonesia has
experienced a very significant increase in trend. Positive trends began to appear
which can be seen from the growing number of tourists every year. Government’s
influence also has a positive effect on the development of tourism in Indonesia.
Indonesian Tourism in 2011 has successfully grown with good results with 7.6
million tourists visited Indonesia. These results have exceeded the set target that
amounted to 7.1 million tourists. The positive effects of the tourism growth that
occur in Indonesia also have positive impact on the hospitality business in
Indonesia. So, hospitality field can get good effect from positive trend of tourism
in Indonesia.
Hotel is basically a trade in the form of services. All hotel entrepeneurs in
service industry will try to provide maximum service to their guests. The more
number of guests describesthe company in a healthy condition. However, the
hospitality manager still has the task to describe the condition of the company in
the present or in the future. This measurement will indicate the level of the
company. There are many companies that still give priority to financial gain as a
benchmark of successful performance. Financial measurement is still not enough
as a basic reference of success. Other aspects are still needed in order to optimize
the company's performance assessment.
There are weaknesses of the company's performance measurement system
that only focus on the financial aspects and ignores non-financial performance, the
non-financial problems such as customer satisfaction, employee productivity, and
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