1.

Financial Perspective

ROA = Profit before Income Tax ROA year 2011 =

Total Assets
ROA year 2012 =

ROA year 2013 =

ROA year 2014 =

ROA year 2015 =

ROE = Profit before Income Tax ROE year 2011 =

Total Equity
ROE year 2012 =

ROE year 2013 =

ROE year 2014 =

ROE year 2015 =

Net Profit Margin = Net Income NPM year 2011 =

Net Sales
NPM year 2012 =

NPM year 2013 =

NPM year 2014 =

NPM year 2015 =

2. Customer Perspective

From slides, we know that cash and clients are king : BOD and top down involves in collection (KPI
the best services and goods they have. Also, PT Elnusa's employee that has been recruiting have
number 1 and followed by knowledge, speed, and guts. so, custome

3. Internal Business Process Perspective

 From slides, we know that equipment is our life which is the company (PT Elnusa) maintain their e
and the customer who want to get their services or goods will feel pleasant because their equ
environtment. HSE as one of the part managment in the company, gives the security and quality
highest degree of health, such as from physical, mental or social health. Then, the healthy is equal
an idea and efforts to ensure wholeness and make good physical and spiritual labor in particul
prosperous.

4. Learning and Growth

From slides, we know that basis for culture improvement so, the company still learn and growth to
get isolated because they not brave to go outside. On the other side, people from pertamina is arro
is have integrity and attitude by followed by knowle
-0.005942 because loss before income tax Operating Profit Margin =

0.049148

0.077145

0.132788

0.115198

-0.013693 because loss before income tax Economic Value Added

0.103352 1. Net Operating After Tax=

2011
0.147564
2012
0.21884
2013
0.192676
2014

-0.006385 because loss before income tax 2015

0.028385

0.059 2. Invested Capital =

2011
0.099046
2012
0.099549
2013

2014

2015

3. Weighted Average Cost of Capital =

2011

Liability Rate (D)

 Cost of Debt (rd)

*Interest expense = assume from Other Exp

Equity Rate (E)

Cost of Equity (re)

Tax

WACC =

4. Capital Charges =

5. EVA =

n involves in collection (KPI). Which mean PT Elnusa really respect for their customers and give
hat has been recruiting have more values than others such as they have integrity and attitude
eed, and guts. so, customer will get secure for every transaction.
 (PT Elnusa) maintain their equipment with much respect so their equipment is well maintained
pleasant because their equipment is well maintained. HSE is culture. HSE is Health, safety,
ves the security and quality to their employee. so, in order for workers/ employee to obtain the
. Then, the healthy is equal to hygiene the company. Work safety and health is philosophized as
nd spiritual labor in particular and man in general, the work of an culture to the community
prosperous.

any still learn and growth to improve their culture such as from inferiority, many employee who
eople from pertamina is arrogant but to outside. the company also choose their employee which
tude by followed by knowledge, speed, and guts.
 Profit before Income Tax OPM year 2011 = -0.00553
Net Sales
OPM year 2012 = 0.044184

OPM year 2013 = 0.082004

OPM year 2014 = 0.133911

OPM year 2015 = 0.134489

Profit (loss) after interest-tax

(30,115)

135,597

242,605

431,457

379,745

(Liability+Equity)-Current Liability
2,402,173

2,608,107

2,810,767

2,867,393

2,958,928

ost of Capital = [(D x rd) (1-tax) + (E x re)]

Total Liability
*100%
Total Liability + Equity
0.5660941469
56.6094146858 %
 Interest Expense
*100%
Non Current Liabilities
0.0466695352
4.6669535215 %
sume from Other Expense
Total Equity
*100%
Total Liability + Equity
0.4339058531
43.3905853142 %

Profit After Tax

*100%
Total Equity
0.0158098513
1.5809851299 %

Tax Expense
*100%
Profit before Tax
0.1545834452
15.4583445156 %

0.0291953435

WACC * Invested Capital

70,132

NOPAT-Capital Charges
(100,247)
 2012

Liability Rate (D) Total Liability

*100%
Total Liability + Equity
0.5244573538
52.4457353809 %
Cost of Debt (rd) Interest Expense
*100%
Non Current Liabilities
0.1558171427
15.5817142696 %
*Interest expense = assume from Other Expense
Equity Rate (E) Total Equity
*100%
Total Liability + Equity
0.4755426462
47.5542646191 %

Cost of Equity (re) Profit After Tax

*100%
Total Equity
0.0663960494
6.6396049446 %

Tax Tax Expense

*100%
Profit before Tax
0.3575763606
35.7576360561 %

WACC = 0.0840726572

4. Capital Charges = WACC * Invested Capital

219,270

5. EVA = NOPAT-Capital Charges

(83,673)
 2013

Liability Rate (D) Total Liability

*100%
Total Liability + Equity
0.4772059436
47.7205943586 %
Cost of Debt (rd) Interest Expense
*100%
Non Current Liabilities
0.1026000042
10.2600004185 %
*Interest expense = assume from Other Expense
Equity Rate (E) Total Equity
*100%
Total Liability + Equity
0.5227940564
52.2794056414 %

Cost of Equity (re) Profit After Tax

*100%
Total Equity
0.1061675698
10.6167569758 %

Tax Tax Expense

*100%
Profit before Tax
2.5428763441
254.2876344086 %

WACC = -0.0200375062

4. Capital Charges = WACC * Invested Capital

(56,321)

5. EVA = NOPAT-Capital Charges

298,926
Name Pandu Wiguna
NPM 1506678190
1. Financial Perspective

ROA = Profit before Income Tax ROA year 2011 = 0.048231

Total Assets
ROA year 2012 = 0.027025

ROA year 2013 = 0.016603

ROA year 2014 = 0.046118

ROE = Profit before Income Tax ROE year 2011 = 0.090518

Total Equity
ROE year 2012 = 0.082415

ROE year 2013 = 0.054749

ROE year 2014 = 0.148636

Net Profit Margin = Net Income NPM year 2011 = 0.267886

Net Sales
NPM year 2012 = 0.292655

NPM year 2013 = 0.147504

NPM year 2014 = 0.400213

Operating Profit MarginProfit before Income Tax OPM year 2011 = 0.315602
Net Sales
OPM year 2012 = 0.337226

OPM year 2013 = 0.187676

OPM year 2014 = 0.503354

2. Customer Perspective

From slides, we know that cash and clients are king : BOD and top down involves in collection (KPI). W
the best services and goods they have. Also, PT Tugu Pratama's employee same as Elnusa has bee
integrity and attitude number 1 and followed by knowledge, speed, and guts. so, c

3. Internal Business Process Perspective

From slides, we know that open book management which is the company (PT Tugu Pratama) mai
employee.
 From slides, we know that open book management which is the company (PT Tugu Pratama) mai
employee.

4. Learning and Growth

From slides, we know that open book management and heavy training so, the company learn and gr
technique, attitude, mental, integrity and
Economic Value Added

1. Net Operating After Tax=

2011

2012

2013

2014

2. Invested Capital =
2011

2012

2013

2014

3. Weighted Average Cost of Capital =

2011

Liability Rate (D)

Cost of Debt (rd)

*Interest expense = assume from Other Expense

 Equity Rate (E)

Cost of Equity (re)

Tax

WACC =

4. Capital Charges =

5. EVA =

in collection (KPI). Which mean PT Elnusa really respect for their customers and give
me as Elnusa has been recruiting have more values than others such as they have
peed, and guts. so, customer will get secure for every transaction.

Tugu Pratama) maintain their financial organization data transparant to al their

ployee.
 mpany learn and growth to improve their employee to get better such as from their
mental, integrity and etc.
 Profit (loss) after interest-tax
137,454,840

15,379,623

8,912,556

27,359,059

(Liability+Equity)-Current Liability
1,789,020,090

215,031,843

207,117,383

231,504,876

ost of Capital = [(D x rd) (1-tax) + (E x re)]

2012

Total Liability *100% Liability Rate (D)

Total Liability + Equity
0.4671678057
46.7167805692 %

Interest Expense *100% Cost of Debt (rd)

Non Current Liabilities
0.0065868711
0.6586871105 %
sume from Other Expense *Interest expense = assume fro
Total Equity *100% Equity Rate (E)
Total Liability + Equity
0.5328321943
53.2832194308 %

Profit After Tax *100% Cost of Equity (re)

Total Equity
0.0768324743
8 %

Tax Expense *100% Tax

Profit before Tax
0.1511919966
15.1191996629 %

0.0435507459 WACC =

WACC * Invested Capital 4. Capital Charges =

77,913,159

NOPAT-Capital Charges 5. EVA =

59,541,681
 2013

Total Liability *100% Liability Rate (D)

Total Liability + Equity
0.6720910353
67.2091035251 %

Interest Expense *100% Cost of Debt (rd)

Non Current Liabilities
0.0083656405
0.8365640536 %
pense = assume from Other Expense *Interest expense = assume from Other Expense
Total Equity *100% Equity Rate (E)
Total Liability + Equity
0.3279089647
32.7908964749 %

Profit After Tax *100% Cost of Equity (re)

Total Equity
0.0715225372
7 %

Tax Expense *100% Tax

Profit before Tax
0.1321679647
13.2167964713 %

0.0283322425 WACC =

WACC * Invested Capital 4. Capital Charges =

6,092,334

NOPAT-Capital Charges 5. EVA =

9,287,289
 Total Liability *100%
Total Liability + Equity
0.6967395001
69.6739500083 %

Interest Expense *100%

Non Current Liabilities
0.0424249948
4.2424994828 %
pense = assume from Other Expense
Total Equity *100%
Total Liability + Equity
0.3032604999
30.3260499917 %

Profit After Tax *100%

Total Equity
0.0430301778
4 %

Tax Expense *100%

Profit before Tax
0.2140461093
21.4046109299 %

0.0362814977

WACC * Invested Capital

7,514,529

NOPAT-Capital Charges
1,398,027
1. Financial Perspective

From slides, we know that 1996 US6.1 bio operating profit. Company of the year by FORBES so the
company uses the balance scorecard since 1993 but

2. Customer Perspective

From slides, we know that Delight the customers which mea the company give their best to make thei
Reports so, the company would know what is the advice from their customer related to shortage a

3. Internal Business Process Perspective

From slides, we know that optimize employee satisfaction index. Employee satisfaction index is emoti
ground between the gained employment services employees and company or organization in the de
(martoyo, 2000)

4. Learning and Growth

From slides, we know that Discipline & Commitment: all levels via monthly meeting so, their employe
From slides, we know that Discipline & Commitment: all levels via monthly meeting so, their employe
ar by FORBES so the companya too much focus on their financial measure and the
card since 1993 but only statement.

ir best to make their customer delight. Also, Deliver Aspirational Products: Consumer
elated to shortage and excss owned by the company to their product or services.

ction index is emotional state employee occurrred and does not happen the common
ganization in the degree of value or services is desireable by employees concerned
yo, 2000)

ng so, their employee will improve their discipline and commitment to the company.
ng so, their employee will improve their discipline and commitment to the company.