ANALISIS BALANCED SCORECARD AGRIBISNIS JAMBU BIJI MERAH

  • Maimunah Maimunah Universitas Sunan Bonang Tuban
  • Kristiawan Kristiawan Universitas Sunan Bonang Tuban
https://doi.org/10.35457/viabel.v14i1.1002
Abstract views: 528 , PDF downloads: 786
Keywords: Red Guava Agribusiness, performance, Balance scorecard

Abstract

This study aims to see the extent to which red guava agribusiness performance in supporting business objectives, namely increasing income. The study was conducted on red guava farming in the District of Palang, Tuban Regency using the survey method. Sampling is done purposively, using balanced scorecard analysis to assess its performance. Data retrieval used to support analysis is data about income and sales (financial perspective), production costs and the number of products produced (customer perspective), how many sales innovations are carried out (internal business process perspective) and data on how many financial institutions are related in business development (learning perspective). The results of the study show that financial and customer perspectives have reached the achievement target, while the internal business process and learning perspective needs to be improved.

Downloads

Download data is not yet available.

References

Blocher, J, Edward, & Stout, E, D. (2010). Manajemen Biaya (5th ed.). Jakarta: Salemba Empat.
Hayati, N., & Nugroho, T. R. D. A. (2018). Pengembangan Agroindustri Wilayah Pesisir Berbasis Komoditas Unggulan Ikan Hasil Tangkapan. Jurnal Sosial Ekonomi Dan Kebijakan Pertanian, 7(1). https://doi.org/http://dx.doi.org/10.21107/agriekonomika.v6i1.1895
Horngren, Charles T., W. T. H. J. (2007). Akuntansi (7th ed.). Jakarta: Erlangga.
Keown, A. J. (2008). Manajemen Keuangan (10th ed.). Jakarta: PT Macanan Jaya Cemerlang.
Mulyadi. (2001). Balanced Scorecard : Alat Manejemen Kontemporer untuk pelipatgandaan kinerja keuangan perusahaan. Jakarta: Salemba Empat.
Nor, W. (2012). Penerapan Balanced Scorecard Pada Pemerintah Daerah. Jurnal Akuntansi & Bisnis, 7(2), 280–292.
Sutawi. (2002). Manajemen Agribisnis. Malang: UMM Press.

PlumX Metrics

Published
2020-05-29
How to Cite
Maimunah, M., & Kristiawan, K. (2020). ANALISIS BALANCED SCORECARD AGRIBISNIS JAMBU BIJI MERAH. VIABEL: Jurnal Ilmiah Ilmu-Ilmu Pertanian, 14(1), 63-68. https://doi.org/10.35457/viabel.v14i1.1002
Issue
Vol. 14 No. 1 (2020): Mei 2020
Section
Articles

Copyright (c) 2020 VIABEL: Jurnal Ilmiah Ilmu-Ilmu Pertanian

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Copyright on any article is retained by the author(s).
  2. The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
  5. The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License
Crossref
Scopus
Google Scholar
Europe PMC