For any businesses, organizational performance is an important aspect. Organizational performance can be measure through financial or non-financial aspect. In financial aspect, organizational performance being measured through profitability, liquidity and other [Otiena, 2013). While for non financial organizational performance, it is also known as subjective measure (Chang, 2008). The methods to measure non- financial look at objectives effectiveness, using resources in an effective and efficient manners and others (Daft Wareic, 2013; Otiena,2013; TerziovskiSr. Samson, 2000). Chong [2008), suggested that for organizational to look at their performance, organization should combine financial and non- financial performance methods. By using both methods, organization can gain insights on measuring and comparing the organization performance, especially the extent of effectiveness and efciency in utilizing the resources, competitiveness and readiness to face the growing external pressure