MANAGING SUBSIDIARIES OPERATIONAL PERFORMANCES THROUGH IMPLEMENTATION OF BALANCED SCORECARD AT TAL APPAREL LIMITED: BEYOND INTERNATIONAL BOUNDARIES

ADITYA RIFKI SUPADI, Ertambang Nahartyo, Dr., M.Sc., CMA., Ak., CA.,

2017 | Skripsi | S1 AKUNTANSI

Tujuan penelitian ini adalah untuk mempelajari dari TAL Apparel Limited sebagai salah satu perusahaan garmen terbesar, yang beroperasi di 6 negara yang berbeda di 2 benua yang berbeda untuk mengembangkan strategi tersebut dari visi dan misi dan dapat mengukur kinerja operasional mereka melalui penerapan Balanced Scorecard. dalam bentuk Key Performance Indicators atau dengan apa yang mereka sebut Value Drivers. Penelitian yang menggunakan wawancara tertulis untuk mendapatkan data dan menganalisanya menggunakan sistem reduksi data juga ingin menguji perbedaan antara istilah industri dan istilah pendidikan dalam penerapan balanced scorecard. Hasil penelitian ini akan menunjukkan bagaimana TAL Apparel Limited mampu menciptakan sistem pengukuran kinerja saat melakukan bisnis multinasional dan dapat terpengaruh oleh risiko internasionalisasi.

The research objective is to examine from TAL Apparel Limited as one of the biggest garment company, which operates in 6 different countries in 2 different continents manages to develop it’s strategy from vision and mission and can measure their operational performances through the implementations of the Balanced Scorecard in the form of Key Performance Indicators or so what they call the Value Drivers. The research that using a written interview to obtain the data and analyze it using data reduction systems also wants to examine the differences between industrial term and educational term in the application of balanced scorecard. The result of this research will show how TAL Apparel Limited able to create a performance measurement system while doing its multinational business and being able to be affected by internationalization risk.

Kata Kunci : Management Accounting, Strategic Management Accounting, Balanced Scorecard, Performance Measurement System, and Internationalization Risk