EVALUASI KINERJA PERUSAHAAN DALAM PERSPEKTIF BALANCED SCORECARD (Studi Kasus pada PT TAMBANG BATUBARA BUKIT ASAM Tbk. Unit Pelabuhan Tarahan)

The rapid development of a civilization cause a climate of intense competition, thus, a firm's performance measurement needs necessary adjustments, not only focusing on the financial aspect alone. This type of measurement focuses only on the company's short-term goals and ignores the survival of the company in the later future. Balanced Scorecard is a reflection of the vision and mission of a company which includes four perspectives: financial perspective, customer perspective, internal business process perspective and learning and growth perspective. The purpose of this study is to analyze the performance measurement of PT Tambang Batubara Bukit Asam Tbk. Tarahan Port Unit in the balanced scorecard perspective. Therefore, the method of analysis conducted in this study is through knowing the company's vision and mission, setting the target of each perspective and performance measurement from each perspective. From the performance measurement analysis results of PT Tambang Batubara Bukit Asam Tbk. Tarahan Port unit using the balanced scorecard concept, it can be concluded that from the analyzed four perspectives, there are still some performances which are not considered good or not yet able to reach the target of which has been set-up since 2006-2010. Therefore, the company is expected to be able to improve its performance by balancing between the performance of financial and non financial aspects in order to realize the mission and vision of the company