1.

Financial Perspective

ROA = Profit before Income Tax ROA year 2011 = -0.00594 because loss before income tax
Total Assets
ROA year 2012 = 0.049148

ROA year 2013 = 0.077145

ROA year 2014 = 0.132788

ROA year 2015 = 0.115198

ROE = Profit before Income Tax ROE year 2011 = -0.01369 because loss before income tax
Total Equity
ROE year 2012 = 0.103352

ROE year 2013 = 0.147564

ROE year 2014 = 0.21884

ROE year 2015 = 0.192676

Net Profit Margin = Net Income NPM year 2011 = -0.00638 because loss before income tax
Net Sales
NPM year 2012 = 0.028385

NPM year 2013 = 0.059

NPM year 2014 = 0.099046

NPM year 2015 = 0.099549

2. Customer Perspective

From slides, we know that cash and clients are king : BOD and top down involves in collection (KPI). Which mean PT Elnus
give the best services and goods they have. Also, PT Elnusa's employee that has been recruiting have more values than o
attitude number 1 and followed by knowledge, speed, and guts. so, customer will get secure for ev

3. Internal Business Process Perspective

 From slides, we know that equipment is our life which is the company (PT Elnusa) maintain their equipment with muc
maintained and the customer who want to get their services or goods will feel pleasant because their equipment is well m
safety, environtment. HSE as one of the part managment in the company, gives the security and quality to their employee
obtain the highest degree of health, such as from physical, mental or social health. Then, the healthy is equal to hygiene t
philosophized as an idea and efforts to ensure wholeness and make good physical and spiritual labor in particular and ma
the community prosperous.

4. Learning and Growth

From slides, we know that basis for culture improvement so, the company still learn and growth to improve their culture s
who get isolated because they not brave to go outside. On the other side, people from pertamina is arrogant but to out
employee which is have integrity and attitude by followed by knowledge, speed, and g
oss before income tax Operating Profit Margin = Profit before Income Tax OPM year 2011 =
Net Sales
OPM year 2012 =

OPM year 2013 =

OPM year 2014 =

OPM year 2015 =

oss before income tax Economic Value Added

1. Net Operating After Tax= Profit (loss) after interest-tax

2011 (30,115)

2012 135,597

2013 242,605

2014 431,457

oss before income tax 2015 379,745

2. Invested Capital = (Liability+Equity)-Current Liability

2011 2,402,173

2012 2,608,107

2013 2,810,767

2014 2,867,393

2015 2,958,928

3. Weighted Average Cost of Capital = [(D x rd) (1-tax) + (E x re

2011

Liability Rate (D) Total Liability

*100%
Total Liability + Equity
0.5660941469
56.6094146858 %
 Cost of Debt (rd) Interest Expense
*100%
Non Current Liabilities
0.0466695352
4.6669535215 %
*Interest expense = assume from Other Expense
Equity Rate (E) Total Equity
*100%
Total Liability + Equity
0.4339058531
43.3905853142 %

Cost of Equity (re) Profit After Tax

*100%
Total Equity
0.0158098513
1.5809851299 %

Tax Tax Expense

*100%
Profit before Tax
0.1545834452
15.4583445156 %

WACC = 0.0291953435

4. Capital Charges = WACC * Invested Capital

70,132

5. EVA = NOPAT-Capital Charges

(100,247)

). Which mean PT Elnusa really respect for their customers and

have more values than others such as they have integrity and
mer will get secure for every transaction.
eir equipment with much respect so their equipment is well
heir equipment is well maintained. HSE is culture. HSE is Health,
uality to their employee. so, in order for workers/ employee to
thy is equal to hygiene the company. Work safety and health is
bor in particular and man in general, the work of an culture to

o improve their culture such as from inferiority, many employee

na is arrogant but to outside. the company also choose their
nowledge, speed, and guts.
 -0.00553

0.044184

0.082004

0.133911

0.134489

rd) (1-tax) + (E x re)]

2012 2013

Liability Rate (D) Total Liability Liability Rate (D)

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

Cost of Equity (re) Profit After Tax Cost of Equity (re)

*100%
Total Equity
0.0663960494
6.6396049446 %

Tax Tax Expense Tax

*100%
Profit before Tax
0.3575763606
35.7576360561 %

WACC = 0.0840726572 WACC =

4. Capital Charges = WACC * Invested Capital 4. Capital Charges =

219,270

5. EVA = NOPAT-Capital Charges 5. EVA =

(83,673)
Total Liability
*100%
Total Liability + Equity
0.4772059436
47.7205943586 %
 Interest Expense
*100%
Non Current Liabilities
0.1026000042
10.2600004185 %
expense = assume from Other Expense
Total Equity
*100%
Total Liability + Equity
0.5227940564
52.2794056414 %

Profit After Tax

*100%
Total Equity
0.1061675698
10.6167569758 %

Tax Expense
*100%
Profit before Tax
2.5428763441
254.2876344086 %

-0.0200375062

WACC * Invested Capital

(56,321)

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 MargiProfit 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). Which mean PT Elnusa re
give the best services and goods they have. Also, PT Tugu Pratama's employee same as Elnusa has been recruiting have more v
integrity and attitude number 1 and followed by knowledge, speed, and guts. so, customer will get secure for

3. Internal Business Process Perspective

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

4. Learning and Growth

From slides, we know that open book management and heavy training so, the company learn and growth to improve their em
their technique, attitude, mental, integrity and etc.
Economic Value Added

1. Net Operating After Tax= Profit (loss) after interest-tax

2011 137,454,840

2012 15,379,623

2013 8,912,556

2014 27,359,059

2. Invested Capital = (Liability+Equity)-Current Liability

2011 1,789,020,090

2012 215,031,843

2013 207,117,383

2014 231,504,876

3. Weighted Average Cost of Capital = [(D x rd) (1-tax) + (E x re)]

2011

Liability Rate (D) Total Liability *100%

Total Liability + Equity
0.4671678057
46.7167805692 %

Cost of Debt (rd) Interest Expense *100%

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

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

Total Equity
0.0768324743
8 %

Tax Tax Expense *100%

Profit before Tax
0.1511919966
15.1191996629 %

WACC = 0.0435507459

4. Capital Charges = WACC * Invested Capital

77,913,159

5. EVA = NOPAT-Capital Charges

59,541,681

). Which mean PT Elnusa really respect for their customers and

been recruiting have more values than others such as they have
customer will get secure for every transaction.

aintain their financial organization data transparant to al their

d growth to improve their employee to get better such as from
and etc.
rd) (1-tax) + (E x re)]
2012 2013

Liability Rate (D) Total Liability *100% Liability Rate (D)

Total Liability + Equity
0.6720910353
67.2091035251 %

Cost of Debt (rd) Interest Expense *100% Cost of Debt (rd)

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

Cost of Equity (re) Profit After Tax *100% Cost of Equity (re)
Total Equity
0.0715225372
7 %

Tax Tax Expense *100% Tax

Profit before Tax
0.1321679647
13.2167964713 %

WACC = 0.0283322425 WACC =

4. Capital Charges = WACC * Invested Capital 4. Capital Charges =

6,092,334

5. EVA = 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 %
expense = 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 companya too much focus
company uses the balance scorecard since 1993 but only statement.

2. Customer Perspective

From slides, we know that Delight the customers which mea the company give their best to make their customer delight. Al
Consumer Reports so, the company would know what is the advice from their customer related to shortage and excss owned
services.

3. Internal Business Process Perspective

From slides, we know that optimize employee satisfaction index. Employee satisfaction index is emotional state employee oc
common ground between the gained employment services employees and company or organization in the degree of value or
concerned (martoyo, 2000)

4. Learning and Growth

From slides, we know that Discipline & Commitment: all levels via monthly meeting so, their employee will improve their d
company.
e companya too much focus on their financial measure and the
t only statement.

ke their customer delight. Also, Deliver Aspirational Products:

shortage and excss owned by the company to their product or

emotional state employee occurrred and does not happen the

on in the degree of value or services is desireable by employees

mployee will improve their discipline and commitment to the