Analisis Kinerja Keuangan Menggunakan Balance Scorecard Pada Perusahaan Startup X

Penulis

  • Dewa Ayu Mas Putriari Nusantari Politeknik Negeri Bali
  • Ni Ketut Nadila Suryasari Politeknik Negeri Bali
  • Sinta Oktavina Politeknik Negeri Bali

DOI:

https://doi.org/10.53494/jira.v9i2.756

Kata Kunci:

Balanced Scorecard, Financial Performance, Startup

Abstrak

Funding is a crucial point for a company, especially start-up companies that prioritize company growth. Startup require a large amounts of funding at the start of the company with the aim of accelerating the company's growth. However, large funding does not guarantee business continuity, especially in Indonesia, many start-up companies run into bankruptness in 2024 with the main cause is capital or funding problems. In line with this, a startup company needs to carry out an in-depth financial performance analysis to check the health of its business. One method used to analyze financial performance is Balance Scorecard. This method was chosen because it not only covers financial aspects but also other important aspects of a company. This research aims to assess the performance of one Startup company in Bali over the last 3 years using four perspectives in the Balance Scorecard. This type of research is quantitative research with a descriptive quantitative approach. The data are based on the company's financial reports from 2021 to 2023. The results of research using four perspectives in the Balance Scorecard method show that the company's performance is "not good". This startup company, which was founded in 2021, performed well at the start of their business, but in 2022 the company's performance experienced a significant decline. In 2023, the company will begin to improve its performance, although it not experience a significant increase in the result of the balance scorecard

Referensi

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Unduhan

Diterbitkan

2024-10-31 — Diperbaharui pada 2024-10-31

Cara Mengutip

Nusantari, D. A. M. P. ., Suryasari, N. K. N., & Oktavina, S. . (2024). Analisis Kinerja Keuangan Menggunakan Balance Scorecard Pada Perusahaan Startup X. Jurnal Ilmiah Raflesia Akuntansi, 10(2), 1137–1142. https://doi.org/10.53494/jira.v9i2.756