Pengkajian Ulang Berbagai Sistem Sistem Pengukuran Kinerja di Organisasi

Penulis

  • Maryani Maryani

DOI:

https://doi.org/10.25181/esai.v9i2.930

Abstrak

Tujuan dari kajian ini adalah review literatur yang berkenaan dengan sistem pengukuran kinerja. Kajian ini terinspirasi dari kajian-kajian sebelumnya yang mendiskusikan indikator tunggal dari pengukuran kinerja organisasi. Dewasa ini, penggunaan aspek finansial ataupun akuntansi dalam mengukur kinerja sudah tidak layak lagi. Berdasarkan permasalahan tersebut, peneliti-peneliti mulai merumuskan pengukuran kinerja yang baru. Pada kajian ini pengukuran kinerja digolongkan ke dalam empat perspektif: manajemen operasional dan pengukuran kinerja, manajemen pemasaran dan pengukuran kinerja, manajemen sumber daya manusia dan pengukuran kinerja, manajemen strategik dan pengukuran kinerja. Kajian selanjutnya sebaiknya diarahkan untuk menguji manfaat pengukuran kinerja tersebut di lapangan.Kata kunci: pengukuran kinerja, indikator tunggal, kinerja organisasi

Unduhan

Data unduhan belum tersedia.

Biografi Penulis

Maryani Maryani

Staf pengajar pada Program Studi Akuntansi Jurusan Ekonomi dan Bisnis Politeknik Negeri Lampung

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2021-05-05

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