PENERAPAN BALANCED SCORECARD SEBAGAI TOLOK UKUR KINERJA FINANCIAL DAN NON FINANCIAL (Studi kasus pada PT. Asuransi Takaful Keluarga KC Banjarmasin)

In a globally competitive business world today, traditional performance measurement does not adequately describe the condition of the company as a whole. With the Balanced Scorecard performance assessment covers all aspects that can describe the condition of firms, both internally and externally. The Balanced Scorecard has its own advantages, namely: a comprehensive, coherent, balanced and measured. With the advantages of the four perspectives of the Balanced Scorecard set to measure performance of the company through a financial perspective, customer perspective, internal business perspective and learning and growth perspective. This study uses the data years 2010-2012 and performed at PT. Asuransi Takaful Keluarga KC Banjarmasin for the entire perspective. In the perspective of the customer (client) used indicators measuring customer retention, the number of complaints (Standard Average Interruption Frequency Index), and the acquisition of customers, for internal business perspective, used indicators measuring the achievement of the opening of the insurance policy and claims payment timeliness. For learning and growth perspective, indicators of measurement used are employee training, employee turnover, and employee productivity. and for the financial perspective, use of indicators measuring the growth of insurance premiums and claims ratio. The results of this study is, assessment of performance at PT. Asuransi Takaful Keluarga KC Banjarmasin can be assessed more fully, not only on the financial side but also from the non-financial that is, customer perspective, internal business, and learning and growth perspective. From the analysis conducted, it can be said the performance of PT. Asuransi Takaful Keluarga KC Banjarmasin to rank above a predetermined standard