• ISSN: 2010-0248 (Print)
    • Abbreviated Title: Int. J. Innov.  Manag. Technol.
    • Frequency: Quarterly
    • DOI: 10.18178/IJIMT
    • Editor-in-Chief: Prof. Jin Wang
    • Managing Editor: Ms. Nancy Y. Liu
    • Abstracting/ Indexing: Google Scholar, CNKI, Ulrich's Periodicals Directory,  Crossref, Electronic Journals Library.

    • E-mail: editor@ijimt.org

    • Article Processing Charge: 500 USD
HOME > Archive > 2012 > Volume 3 Number 5 (Oct. 2012) >
IJIMT 2012 Vol.3(5): 614-618 ISSN: 2010-0248
DOI: 10.7763/IJIMT.2012.V3.306

The Relationship between Non-Financial Performance and Financial Performance Using Balanced Scorecard Framework: A Research in Cafe and Restaurant Sector

Devie, Josua Tarigan, and Deborah Christine Widjaja

Abstract— This research conducted a study on non-financial performance relationship with a financial performance. The framework used is the Balanced Scorecard. Non-financial performance is represented by employee satisfaction, service quality and customer satisfaction, while financial performance is represented by the profitability. In this research, the data collection is done by distributing questionnaires to 794 employees and customers in 55 restaurants and cafés in Surabaya-Indonesia which adopt the table service concept. The Partial Least Square for Multivariate Analysis is employed for processing the data. The result of this research is useful to be able to explore more deeply the relationship between each of the non-financial and the financial performance.

Index Terms— Employee Satisfaction, Profitability, Partial Least Square.

Devie and Josua Tarigan are with Business Accounting Program, Accounting Department, Petra Christian University (josuat@petra.ac.id).
Deborah Christine Widjaja is with Hospitality Management Program,Management Department, Petra Christian University. She holds the Certified Professional Human Resource (CPHR). t>

[PDF]

Cite: Devie, Josua Tarigan, and Deborah Christine Widjaja , "The Relationship between Non-Financial Performance and Financial Performance Using Balanced Scorecard Framework: A Research in Cafe and Restaurant Sector ," International Journal of Innovation, Management and Technology vol. 3, no. 5, pp. 614-618 , 2012.

PREVIOUS PAPER
Knowledge Management in Software Companies–An Appraisal
NEXT PAPER
Compliance to Corporate Governance Code by Listed Companies in Egypt and the UAE
Copyright © 2010-2024. International Journal of Innovation, Management and Technology. All rights reserved.
E-mail: ijimt@ejournal.net
Published by International Association of Computer Science and Information Technology (IACSIT Press)