EVALUASI TERHADAP PENGEMBANGAN BALANCED SCORECARD PADA PT TELEKOMUNIKASI SELULER (PT TELKOMSEL)

This study aims to evaluate the development of Balanced Scorecard as measurements tool for the performance of PT. Telkomsel, that have been matched with the Balance Scorecard�s concept of Kaplan and Norton. The study also aimed to recommending the improvement for the development of Balanced Scorecard application in PT. Telkomsel. Scope of the study is comparing the development and the application of Balanced Scorecard in PT. Telkomsel with the Balanced Scorecard�s concepts: 1. Evaluating development of Balanced Scorecard as the performance measurement�s tool in PT. Telkomsel with the Balanced Scorecard�s concept. 2. Evaluating application of Balanced Scorecard as the performance measurement�s tool in PT. Telkomsel with the Balanced Scorecard�s concept. The final step is to compare the development and application of Balanced Scorecard in PT. Telkomsel with the concept of Balanced Scorecard within 4 perspectives, namely: Financial perspective, Customer perspective, Internal Business Process perspective and Growth and Learning perspective. The results showed that the development of Balanced Scorecard in PT. Telkomsel need to be improved as the result of the comparing study of the Balance Scorecard�s concept. Keywords: Balanced Scorecard, Support and Participation, Priority, Composition of the Project Group, Coverage of the Project, Basing the Scorecard on the Company�s Strategy, Clearly and Consistently Defined Measures, Balance and Cause-and-Effect Relationship between Measures, Setting Goals, Relationship to Existing Control Systems, Ensuring the Feasibility of Measures and Measurements, IT-based Presentation and Support Systems, Training and Information, Development of Learning Organization, Following up the Concept