Penelitian ini bertujuan untuk mengukur dan membandingkan kinerja jurusan Administrasi Niaga dan jurusan Akuntansi Politeknik Negeri Bandung dengan pendekatan Balanced Scorecard yang menilai kinerja dari perspektif keungan, pembelajaran dan pertumbuhan, proses bisnis internal, dan pelanggan, serta membandingkan kinerja secara keseluruhan. Penelitian ini adalah penelitian terapan, dengan jenis metode kualitatif kuantitatif. Penelitian ini dilakukan dengan mengumpulkan data subjek dan dokumenter yang diperoleh dari sumber primer dan sekunder melalui proses wawancara, pembagian kuesioner, observasi dan dokumentasi. Sampel dipilih dengan teknik purposive sampling dan convenience sampling terhadap mahasiswa, tenaga pendidik (dosen), tenaga kependidikan (karyawan), pramu kantor, pejabat struktural, alumni dan pengguna lulusan dari kedua jurusan. Teknik analisis data untuk perspektif keuangan yaitu dengan menghitung persentase realisasi anggaran dan untuk perspektif lainnya dengan menghitung skor rata-rata dari hasil kuesioner lalu menentukan kategori kinerjanya. Hasil penelitian menunjukan berdasarkan perspektif keuangan, kinerja kedua jurusan "Baik"� namun skornya lebih unggul jurusan Administrasi Niaga; berdasarkan perspektif pembelajaran dan pertumbuhan, kinerja kedua jurusan "Baik"� namun skornya lebih unggul jurusan Administrasi Niaga; berdasarkan perspektif proses bisnis internal kinerja kedua jurusan "Baik"� namun skornya lebih unggul jurusan Administrasi Niaga; berdasarkan perspektif pelanggan kinerja jurusan Administrasi Niaga lebih unggul dengan kategori "Sangat Baik"� sedangkan jurusan Akuntansi dalam kategori "Baik"�. Secara keseluruhan maka kinerja jurusan Administrai Niaga lebih baik dibandingkan jurusan Akuntansi. Kata Kunci: Kinerja, Pengukuran Kinerja, Balanced Scorecard, Perguruan Tinggi, Jurusan.

This research aims to measure and compare the performance of Commerce Administration department and Accounting department of Politeknik Negeri Bandung with a Balanced Scorecard approach that assesses performance from financial perspectives, learning and growth, internal business processes, and customers, and compares overall performance. This research is an applied research, with a type of quantitative qualitative method. This research was conducted by collecting subject and documentary data obtained from primary and secondary sources through the interview process, questionnaires distribution, observation and documentation. Samples are selected by using purposive sampling and convenience sampling techniques for students, educator (lecturers), education staff (employees), office boy, structural officials, alumni and user of alumni from these departments. The data analysis technique for financial perspective is by calculating the percentage of budget realization and for other perspectives by calculating the average score from the results of the questionnaire and then determining the performance category. The results of this research show that based on financial perspective, both departments have "Good" performance but the higher score is obtained by Commerce Administration department;based on learning and growing perspective both departments have "Good" performance but the higher score is obtained by Commerce Administration department; based on internal business processes perspective, both departments have "Good" performance but the higher score is obtained by Commerce Administration department;based on customers perspective, performance of Commerce Administration department has the highest score which categorized to "Very Good" meanwhile Accounting department is categorized to "Good". Overall, Commerce Administration department has a better performance than Accounting department. Keywords: Performance, Performance Measurement, Balanced Scorecard, College, Department.

http://digilib.polban.ac.id/gdl.php?mod=browse&op=read&id=jbptppolban-gdl-agnesapram-11343