scholarly journals Establishment proper of the balanced scorecard indicators to support decision making in a university: a case study in Institut Teknologi Indonesia

2017 ◽  
Vol 277 ◽  
pp. 012008
Author(s):  
L Theresia ◽  
A H Lahuddin ◽  
R Bangun
Keyword(s):  
Decision Making ◽  
Balanced Scorecard ◽  
The Balanced Scorecard ◽  
Support Decision Making

ANALISIS KINERJA KEUANGAN IAIN PONTIANAK TAHUN 2014-2018 BERDASARKAN PENDEKATAN BALANCE SCORECARD

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
JATRIANA B2041142013
Keyword(s):  
Higher Education ◽  
Balanced Scorecard ◽  
Six Sigma ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
College And University ◽  
University Planning ◽  
Education Journal ◽  
Study Application

Penelitian ini bertujuan untuk mengukur kinerja keuangan kampus IAIN Pontianak menggunakan pendekatan Balance Scorecard. Metode penelitian ini adalah kuantitatif dengan menggunakan statistika untuk menganalisis sampel yang digunakan sebanyak 664 orang mahasiswa dan 193 orang dosen dan pegawai. Hasil penelitian menyatakan bahwa variabel perspektif pelanggan, perpektif bisnis internal dan variabel perspektif pertumbuhan dan pembelajaran, masing-masing berpengaruh positif dan signifikan terhadap peningkatan kinerja keuangan IAIN Pontianak.Kata Kunci : Balance Scorecard, IAIN Pontianak, Kinerja KeuanganDAFTAR PUSTAKA Andriyanto, R. W., & Metalia, M. (2010). Efektivitas Balanced Scorecard Dalam Maningkatkan Kinerja Manajerial Badan Usaha Milik Negara (Bumn). Jurnal Akuntansi dan Investasi, 11(2), 97-114.Arikunto, S. 1992. Prosedur penelitian: Suatu pendekatan praktik. Rineka Cipta.Bastian, Indra. 2006. Akutansi Sektor Publik, Suatu Pengantar. Jakarta: Airlangga.Brown, Cindy. 2012. Application of the Balanced Scorecard in Higher Education: Opportunities and Challenges - An Evaluation of Balanced Scorecard Implementation at the College of St. Scolastica. SCUP; Society for College and University Planning. www.scup.org/phe.html.Effendi, R. (2012). Pengukuran Kinerja Sektor Publik Dengan Menggunakan Balanced Scorecard (Studi Kasus Kanwil DJP Sumsel dan Kep. Babel). Jurnal Ilmiah Stie Mdp, 1(2), 67-73.Gaspersz, Vicent. 2002. Sistem Manajemen Kinerja Terintegrasi: Balanced Scorecard dengan Six Sigma untuk Organisasi Bisnis dan Pemerintah. Cet ke-3, Jakarta: Gramedia Pustaka UtamaHandayani, S. (2017). Analisis Balanced Scorecard Sebagai Tolok Ukur Kinerja Perusahaan Pada Pt Pos Indonesia ( Persero ) Lamongan. Jurnal Penelitian Ekonomi dan Akuntansi, II(3), 589-601.IAIN Pontianak. 2019. “Sistem Informasi Akademik Institut Agama Islam Negeri Pontianak.” Mahasiswa IAIN Pontianak. www.sia.iainptk.ac.id.Kaplan, S. Robert, and David P. Norton. 2000. Balanced Scorecard, Menerapkan Strategi Menjadi Aksi. Jakarta: Penerbit Erlangga.Karathanos, Dementrius, and Patricia Karathanos. 2005. “Appliying the Balanced Scoredard to Education.” Journal of Education for Business: 222–30.Kemenristek Dikti RI. 2019. “Pangkalan Data Pendidikan Tinggi:  Kementrian Riset , Teknologi, Dan Pendidikan Tinggi.” Tenaga Pendidik  IAIN Pontianak. www/forlap.ristekdikti.go.id.Kementrian Agama RI. 2019. “Seleksi Prestasi Akademik Nasional APerguruan Tinggi Keagamaan Islam Negeri.” SPAN PTKIN 2019. https://span-ptkin.ac.id.Mahsun, Muhammad. 2006. Pengukuran Kinerja Sektor Publik. 1st ed. Yogyakarta: BPFE.Mardiasmo. 2004. Akuntansi Sektor Publik. 1st ed. Yogyakarta: BPFE.Mulyadi. 2007. Balanced Scorecard, Alat Manajemen Kontemporer Untuk Pelipatganda Kinerja Keuangan Perusahaan. 1st ed. Jakarta: Penerbit Salemba Empat.Nugrahini, I. A. P., Ratnadi, N. M. D., & Putri, I. G. A. M. A. D. (2016). Penilaian Kinerja Berdasarkan Balanced Scorecard Pada Badan Penanaman Modal Dan Perijinan Daerah Kabupaten Tabanan. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 5(4), 829-856.Rollins, Andrea Mae. 2011. “A Case Study: Application of Balanced Scorecard in Hingher Education.” PhD Dissertation. San Diego State University.Singarimbun, Masri, and Sofian Effendi. 1989. Metode Penelitian Survey. Jakarta: LP3ES.Sugiono. 2005. Metode Penelitian Bisnis. Bandung: Alfabeta.Suta, I. W. P., & Dwiastuti, G. A. A. S. A. (2016). Pengukuran Kinerja Dengan Pendekatan Balanced Scorecard Pada Kantor Pusat Pt Bank Pembangunan Daerah Bali. Jurnal Bisnis Dan Kewirausahaan, 12(1), 32-41.Syarbaini, Khatib. 1986. “Fakultas Tarbiyah (Ketikan Manual).”Yassin, A., Musadieq, M. A., & Afrianty, T. W. (2016). Pengaruh Balanced Scorecard Dan Knowledge Management Terhadap Kinerja Karyawan Dan Kinerja Perusahaan (Studi Pada Karyawan Pt Semen Indonesia (Persero) Tbk). Jurnal Administrasi Bisnis, 33(2), 125-134.

scholarly journals Balanced Scorecard: estudo sobre sua utilização como instrumento de gestão na empresa Novo Nordisk no Brasil

ForScience ◽  
2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Edmar Souza Moreira ◽  
Wagner de Paulo Santiago ◽  
Igor Veloso Colares Batista
Keyword(s):  
Strategic Planning ◽  
Balanced Scorecard ◽  
Common Knowledge ◽  
Methodological Approach ◽  
Structured Interviews ◽  
The Balanced Scorecard ◽  
Agency Conflict ◽  
Definition Of ◽  
Pharmaceutical Production

Difundido entre empresas de todo o mundo, o Balanced Scorecard, três décadas após a sua criação, continua sendo um instrumento utilizado pelas empresas para gestão do  Planejamento Estratégico. Este estudo tem o objetivo de analisar a utilização prática do Balanced Scorecard como instrumento de gestão do Planejamento Estratégico na empresa Novo Nordisk Produção Farmacêutica do Brasil Ltda., identificando pontos de divergência em relação à teoria criada por Kaplan e Norton nos anos 90. Para a realização da pesquisa, foi adotada a abordagem metodológica empírico analítica, com a condução de estudo de caso em uma unidade fabril da empresa localizada em Montes Claros – MG. Foram feitas 19 entrevistas semiestruturadas com diretores e gerentes e aplicados 207 questionários aos demais funcionários. Os resultados mostraram que entre os gestores da empresa existe um conhecimento comum em relação às premissas para definição do Planejamento Estratégico e  um alinhamento sobre o Balanced Scorecard.  Contrariamente ao exposto por Kaplan e Norton sobre as etapas de criação do Balanced Scorecard, verificou-se que o processo na Novo Nordisk em Montes Claros é desenvolvido de forma inversa, primeiro são recebidas as metas advindas da matriz, para então ser desenvolvido o Planejamento Estratégico que levará ao atingimento destas metas. A pesquisa mostrou ainda as adaptações feitas pela empresa em estudo ao modelo proposto por Kaplan e Norton, de forma a minimizar as barreiras oriundas do conflito de agência que podem levar ao insucesso na obtenção dos resultados esperados para as metas definidas no Planejamento Estratégico das organizações.Palavras-chave: Balanced scorecard. Metas. Planejamento Estratégico.Balanced Scorecard: study on its use as a management instrument in Novo Nordisk company in BrazilAbstractDiffused among companies around the world, the Balanced Scorecard continues to be an instrument used by the companies to manage the Strategic Planning, even three decades after its creation. This study aims to analyze the practical use of the Balanced Scorecard as an instrument for the management of Strategic Planning in Novo Nordisk Produção Farmacêutica do Brasil Ltda (Novo Nordisk Pharmaceutical Production of Brazil Ltda), identifying points of divergence from the theory created by Kaplan and Norton in the 1990s. To develop the research, the analytical empirical methodological approach was adopted, with the conduction of a case study at a company unit located in Montes Claros - MG. There were 19 semi-structured interviews with directors and managers and 207 questionnaires were applied to the other employees. The results showed that among the managers of the company there is a common knowledge regarding the premises for the definition of Strategic Planning and also an alignment on the Balanced Scorecard. Contrary to what Kaplan and Norton presented about the stages of the creation of the Balanced Scorecard, it was verified that the process at Novo Nordisk in Montes Claros is developed in an inverse way: first, the goals coming from the head quarter are received. Then the Strategic Planning, which will lead to the attainment of these goals, is developed. The research also showed the adaptations made by the company under study to the model proposed by Kaplan and Norton, in order to minimize the barriers from the agency conflict that can lead to the failure to obtain the expected results for the goals defined in the Strategic Planning of the organizations.Keywords: Balanced Scorecard. Goals. Strategic Planning.  

scholarly journals Verifying Theoretical Concepts of Performance Management Framework

2018 ◽  
pp. 815-824
Author(s):  
Reno Renaldi Tibyan ◽  
Dermawan Wibisono ◽  
Mursyid Hasan Basri
Keyword(s):  
Performance Management ◽  
Balanced Scorecard ◽  
Single Case ◽  
Group Discussion ◽  
Theoretical Concepts ◽  
Management Framework ◽  
Verification Method ◽  
The Balanced Scorecard ◽  
Verification Process

Purpose – This paper aims to discuss the verification process of the theoretical concepts of the proposed performance management (PM) framework in practice. Design/methodology/approach – A case study based on a focus group discussion (FGD) method is used to describe the application a PM framework and the implementation of a PM system in a case organisation. Findings – The findings show that the case organisation has been applying the Balanced Scorecard framework and show that it needs to add some important aspects to the framework to support the better implementation of its PM system. Research limitations/implications – This paper is based on a single case study due to the need for an effective FGD in a selected organisation. Originality/value – The study drives the development of PM research in the use of a theoretical verification method to confirm the application of the theoretical concepts of PM framework in practice.

scholarly journals Enterprise Intelligent Procurement Management Model Exploration

2021 ◽  
Author(s):  
Baixing Yang ◽  
Sai Yang
Keyword(s):  
Supply Chain ◽  
Balanced Scorecard ◽  
Maturity Model ◽  
Procurement Management ◽  
The Balanced Scorecard ◽  
Supply Chain Efficiency ◽  
Development Direction ◽  
Procurement System ◽  
Benchmarking System

With the development of big data analysis, blockchain and other technologies, the supply chain of enterprises is transforming to lean and intelligent. As an important link in the enterprise supply chain, the intelligent transformation of procurement plays an important role in the improvement of the supply chain efficiency, therefore, the construction of a common method supporting the intelligent upgrade of the enterprise procurement business has become a key concern for enterprise managers. Based on the balanced scorecard theory and the supply chain maturity model, this study combines the actual situation of procurement management in Chinese energy enterprises and constructs a procurement benchmarking system that balances the development direction of the industry and the actual needs of enterprises. Meanwhile, based on the grounded theory, three major themes of the intelligent procurement system (digital business module, procurement synergy mechanism and procurement ecosystem) are extracted to provide a methodological reference for the construction of intelligent procurement systems of energy enterprises. The study concludes with a case study of China National Energy Group Materials Company to demonstrate the application of the intelligent procurement system built in this paper, with a view to providing methodological reference for the intelligent procurement management in energy enterprises.

IT, Business Processes & Performance

2010 ◽  
pp. 50-77
Author(s):  
Robert van Wessel
Keyword(s):  
Balanced Scorecard ◽  
Business Performance ◽  
Business Processes ◽  
Specific Method ◽  
The Balanced Scorecard ◽  
Case Study Analysis ◽  
It Value ◽  
General Business ◽  
The Impact

This chapter describes literature about IT investments, and the impact of IT on the performance of a firm. The reason for this study is that effects of IT standards, which are an integral part of IT, will be investigated in several case studies. Supporting the case study analysis, a method will be adopted that is used to assess business performance from IT in general. Business performance in general can be assessed from different angles, such as financial performance, process performance and transaction performance. Literature from various disciplines shows the complexity of and the disagreement as regards measurement and description of business performance. However, it is generally accepted that these impacts can be assessed best at the intermediate level: that of business processes. After the introduction, literature dealing with IT value and business performance will be discussed. Then a specific method, the Balanced Scorecard, will be dealt with and an explanation is given why we used it in this research. This chapter concludes with a look at the concept of flexibility, as part of business performance, and what it means in relation to IT standards.

Holistic Approach for Balanced Scorecard as Managerial Decision Making Tool

2016 ◽  
Vol 5 (1) ◽  
pp. 31-42 ◽  
Author(s):  
Neeta Baporikar
Keyword(s):  
Decision Making ◽  
Balanced Scorecard ◽  
Holistic Approach ◽  
Dynamic Decision Making ◽  
Theory Approach ◽  
Methodological Issues ◽  
Managerial Decision ◽  
The Balanced Scorecard ◽  
Grounded Theory Approach ◽  
Decision Making Tool

Recent times have seen the supply side of management knowledge be it consultants, management gurus, business schools and popular press invent and diffuse countless managerial tools at a rapid-fire rate. One such tool is the Balanced Scorecard (BSC) that has been glorified and hyped as a great innovation of nineties. Through exhaustive literature and grounded theory approach, this paper examines some theoretical and methodological issues of BSC to develop a holistic perspective when adopting BSC as a managerial tool. The main purpose hereto is not to question BSC but rather to create a more holistic and down to earth picture of the tool in the minds of actual and potential users especially when adopting it as managerial tool in dynamic decision making. In the process some of the debatable aspects of BSC, contrary to the mainstream BSC literature which enthusiastically consecrates the tool stand visible.

E-Business Planning and Analysis Framework

2011 ◽  
pp. 264-271
Author(s):  
Ben Clegg ◽  
Boon Tan
Keyword(s):  
Balanced Scorecard ◽  
Value Chain ◽  
Quality Function Deployment ◽  
Online Community ◽  
Development Project ◽  
Business Planning ◽  
Analysis Framework ◽  
Value Chain Analysis ◽  
The Balanced Scorecard

This article reports on a framework that has been successfully used to analyze the e-business capabilities of an organization with a view to developing their e-capability maturity levels. This should be the first stage of any systems development project. The framework has been used widely within start-up companies and well-established companies both large and small; it has been deployed in the service and manufacturing sectors. It has been applied by practitioners and consultants to help improve e-business capability levels, and by academics for teaching and research purposes at graduate and undergraduate levels. This article will provide an account of the unique e-business planning and analysis framework (E-PAF) and demonstrate how it works via an abridged version of a case study (selected from hundreds that have been produced). This will include a brief account of the three techniques that are integrated to form the analysis framework: quality function deployment (QFD) (Akao, 1972), the balanced scorecard (BSC) (Kaplan & Norton, 1992), and value chain analysis (VCA) (Porter, 1985). The case study extract is based on an online community and dating agency service identified as VirtualCom which has been produced through a consulting assignment with the founding directors of that company and has not been published previously. It has been chosen because it gives a concise, comprehensive example from an industry that is relatively easy to relate to.

The Role of Web Services

2010 ◽  
pp. 342-357
Author(s):  
Pauline Ratnasingam
Keyword(s):  
Web Services ◽  
Balanced Scorecard ◽  
Small Businesses ◽  
Lessons Learned ◽  
Business Firm ◽  
The Balanced Scorecard ◽  
Exploratory Case Study

This chapter aims to examine the extent of Web services usage and quality, applying the balanced scorecard methodology in a small business firm as an exploratory case study. This chapter contributes to guidelines and lessons learned that will inform, educate, and promote small businesses on the importance of maintaining the quality of Web services.

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