Performance Evaluation Analysis of Tirta Jeneberang PDAM in Gowa Regency Based on Balance Scorecard

  • Edward Panji Rachman Perusahaan Daerah Air Minum (PDAM) Kabupaten Gowa
  • Sumardi Sumardi Magister Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Hasanuddin;
  • Musran Munizu Magister Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Hasanuddin
Keywords: Performance Assessment, Balanced Scorecard.


In its development from 2016-2017, the number of healthy PDAMs always increased, while PDAMs were less healthy and sickness experienced fluctuations. The purpose of this study was to determine the performance of PDAM Tirta Jeneberang Gowa Regency on a financial perspective, customer perspective, internal business process perspective, and growth and learning perspective and evaluate the results of performance appraisal and make suggestions for future improvements in order to improve service to the community and its contribution to the Regional Government of Gowa Regency. Research on the performance of PDAM Tirta Jeneberang in Gowa district based on balance scorecard is a descriptive research type. The results of the study show that the financial perspective measures the company's financial performance, showing the contribution of the company's strategy to increase profits and the financial performance of PDAM Tirta Jeneberang has not shown optimization as billing effectiveness is still lacking Customer perspective measures the company's service performance to meet and satisfy customer needs. The internal growth perspective still leaves a number of problems, including the level of water loss still around 30 percent and cannot be minimized and the rate of change in the water meter of the customer of PDAM Tirta Jeneberang, Gowa Regency continues to increase. The learning perspective and the growth of HR, in general, have been able to give satisfaction to employees


Download data is not yet available.


Agency for Improving the Implementation of the Water Supply System - BPPSPAM (2017). PDAM Performance Report Book Jakarta: Ministry of Public Works and Public Housing.
Agency for Improving the Implementation of the Water Supply System - BPPSPAM. (2010). Technical instructions for PDAM Performance evaluation. Jakarta: Ministry of Public Works.
Gaspersz, Vincent. (2002). Balanced Scorecard with Six Sigma, for Business and Government Organizations. Jakarta: PT Gramedia Main Library.
Hanuma, Soraya and Endang Kiswara. (2010). "Balance Scorecard Analysis as a measure of company performance at PT. Astra Honda Motor ". Essay. Diponegoro University. Semarang.
Kaplan, Robert S. and David P. Norton. (1996). Applying the Strategy to Action (Translation). United States of America: Harvard Business School Press.
Cashmere. (2012), Analysis of Financial Statements. Jakarta: PT. Raja Grafindo
Lupiyoadi, Rambat. (2013). Competency-Based Service Marketing Management. (Issue 3). Jakarta: Salemba Empat
Mulyadi. (2014). Balance Scorecard: Contemporary Management Tool for Multiplying the Company's Financial Performance. Jakarta: PT. Salemba Emban Patria.
PDAM Tirta Jeneberang, Gowa Regency. (2017). Report of the Supervisory Board of PDAM Tirta Jeneberang, Gowa Regency in 2015-2016.
PDAM Tirta Jeneberang, Gowa Regency. (2017). 2017 Annual Report.
Prayogi, Bendo. (2011). Performance Analysis of Samarinda City PDAM with a Balanced Scorecard Approach. Jakarta: Thesis Master Program in Planning and Public Policy, Faculty of Economics, University of Indonesia.
Sawir, Agnes, (2009). Financial Performance Analysis and Corporate Financial Planning, PT. Gramedia Main Library, Jakarta
Sudarsono, Edilius. (2001). Economic Concepts: Money and Banks. Rineka Cipta: Jakarta.
Syafri Harahap, Sofyan, (2008). Critical Analysis of Financial Statements. PT. Raja Grafindo Persada, Jakarta