PERANAN BALANCED SCORECARD DALAM AKUNTABILITAS PUBLIK PADA PT. PLN DISTRIBUSI (PERSERO) JAWA BARAT DAN BANTEN

These days performance measurement financially not enough expressing organizational performance in fact. In accounting management is recognized analyzer with aim to support management process so-called with Balanced Scorecard developed by Norton in the year 1990. The importance of performance measurement of public sector hardly related to concept Public accountability.

PT. PLN (Persero) Distribution West Java and Banten, in their operational activity, requires a special strategy in increasing the company performance is and in fulfilling public accountability demand. Phenomenon happened in PT. this PLN Distribution is often happened existence of customer client sigh about electrical extinction, existence of looses like, electrical theft, also loss experienced by by PT. PLN as result of existence of calculation Kwh which is imprecise generates a real big loss in their operational activity. Therefore, requires of equipment of performance measurement that is also functioning as a strategy standing in development of business that is also functioning to give a a real solution and innovation required in business world and for the agenda of accomplishment of public accountability demand which is public responsibility mirroring to public to their performance.

This research executed starts April until July 2007 using Research method applied in compiling this skripsi is with approach Quantitative descriptive analysis. Questionaire applied in supporting this research that is questionaire Balanced Scorecard and Public Accountability, later will be done validity test, Reliability test, Hypothesis test by using correlation calculate statistics Spearman.

From research result obtained in PT. PLN (Persero) Distribution West Java and Banten knowable of the problems is intracorporate understanding of Balanced Scorecard itself would can more improved, so that in their execution is also Balanced Scorecard can more improved again so that result reached can more maximum, so that demand Public Accountability in company that more transparently also can fufilled.