Utilizing The Balance Scorecard Perpective to Drive The Performance of The Operational Expenditure System Denny Andwiyan - Erna Astriyani- Oleh Soleh- Ryanthika Serliyanthi Setyaningrum
Raharja University- Sains & Technology- Jl. Jenderal Sudirman No.40, RT.002/RW.006, Cikokol, Kec. Tangerang, Kota Tangerang, Banten 15117
Abstract
Information is a communication tool that is very important for everyone, including information related to monitoring operational expenditure systems. Because the finances issued or used must be well informed and accurate. In this case, in general the monitoring of the operational expenditure system in small and medium-sized companies still has many obstacles, where the obstacles that occur are usually the Technical Operators when submitting a letter of accountability still has a long stage, the input of reports is carried out one by one by an admin using Microsoft Excel and its reports are still tabular. So that the process of monitoring operational expenses takes a long time. And other obstacles, such as frequent errors in classifying the types of operational expenditures. In this research, the writer tries to analyze the use of Balanced Scorecard (BSC) analysis with 4 perspectives in it. The result of this research is the concept of utilization of the perspective Balance Scorecard to be able to encourage the performance of the organization / company in the operational expenditure system. So that the monitoring of the operational expenditure system does not require a long time and is efficient.
