Authors:

NANIEK NIVIARI

Abstract:

“Performance measurement is important factor for enterprises. Performancemeasurement can be used to evaluate enterprises effectiveness and to arrangereward sysem. There are many tools for performance measurement such as SixSigma and Balance Scorecard. This paper discuss how Six Sigma and BalanceScorecard are used in performance measurement and relation betweenmanagement audit and Six Sigma and Balance Scorecard. Six Sigma andBalance Scorecard are used in performance measurement by DMAIC methode(define, measure, analyze, improvement, control). Management auditor canuse Six Sigma to evaluate management performance. BSC can be used byauditor management to balance financial performance measurement as lag factorand other nonfinancial performance measurement as lead factor, such ascustomer, internal bussines process, and learning & growth perspektif (BSCFirstGeneration). But in BSC-third Generation, the relationship betweenmanagement audit with BSC is if we want to design Enterprise BSC, we mustdo audit management first.”

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PDF:

https://jurnal.harianregional.com/jiab/full-2565

Published

2021-11-09

How To Cite

NIVIARI, NANIEK. SIX SIGMA, BALANCE SCORECARD, DAN KAITANNYA DENGAN AUDIT MANAJEMEN.Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 3, n. 1, jan. 2008. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-2565. Date accessed: 08 Jul. 2024.

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Issue

Vol 3 No 1 (2008)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License