Successfully Implementing the Balanced Scorecard: Empirical Evidence in Assalaam Islamic Modern Boarding School

2017 ◽  
Vol 23 (8) ◽  
pp. 7235-7238
Author(s):  
Zaky Machmuddah ◽  
St. Dwiarso Utomo ◽  
Yulita Setiawanta
Keyword(s):  
Empirical Evidence ◽  
Balanced Scorecard ◽  
Boarding School ◽  
The Balanced Scorecard

scholarly journals Using of the Balanced Scorecard for Performance Evaluation: Empirical Evidence from the Listed Corporations in the Palestine Exchange (PEX)

2016 ◽  
Vol 11 (3) ◽  
pp. 215
Author(s):  
Raed Ibrahim Saad ◽  
Zahran Mohammad Ali Daraghma
Keyword(s):  
Performance Evaluation ◽  
Strategic Planning ◽  
Empirical Evidence ◽  
Business Process ◽  
Balanced Scorecard ◽  
Descriptive Statistics ◽  
The Balanced Scorecard ◽  
Process Indicators ◽  
And Performance ◽  
Growth Indicators

<p>This manuscript is aiming at testing the extent to which the listed Palestinian corporations in the Palestine Exchange (PEX) are using the four perspectives of the Balanced Scorecard (BSC) in evaluating the performance. In order to achieve the previous objective, this paper uses a questionnaire to investigate the opinions of the financial managers of the listed corporations in thePEX. In relation to the results of the distributed questionnaire forms, there are 37 questionnaire forms, where 32 questionnaire forms were returned (32 out of 37) which presents (86.5%). This study employs the descriptive statistics in order to state the outcomes. However, the findings of this paper state the following points: (1) The financial managers rely on the financial and customer perspectives for evaluating the performance of the listed corporations in thePEX. (2) The Palestinian listed corporations do not rely on the learning and growth indicators for measuring the performance. (3) The Palestinian listed corporations do not rely on the business process indicators for measuring the performance. (4) This paper concludes that the listed corporations in Palestine do not rely on theBSCindicators for measuring the performance in a correct and complete way.</p>Finally yet importantly, this manuscript strongly recommends the listed corporations in the PEX to adopt the BSC for evaluating the performance. It also recommends the Palestine Exchange to obligate the listed corporations to use the BSC as a tool for strategic planning and performance evaluation.

scholarly journals IMPLEMENTASI MANAJEMEN BALANCED SCORECARD DI PONDOK PESANTREN JAM’IYYAH ISLAMIYYAH TANGERANG SELATAN

2019 ◽  
Vol 3 (1) ◽  
pp. 1-22 ◽  
Author(s):  
Saihu Saihu
Keyword(s):  
Performance Analysis ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Boarding School ◽  
Boarding Schools ◽  
Qualitative Approach ◽  
Descriptive Model ◽  
The Balanced Scorecard ◽  
Model Based

This paper aims to determine the effectiveness in the management of Islamic boarding schools using balanced scorecard performance analysis, including using four perspectives, finance, customers, internal business processes and learning and growth in the Islamic boarding school Jam'iyyah Islamiyyah. This research uses a qualitative approach with a descriptive model. Based on research that has been done, it is known that the management of the Islamic boarding school Jam'iyyah Islamiyyah with a balanced scorecard approach is categorized as good. Because the measurement in four perspectives is close to the expected target. After being measured by the balanced scorecard approach and then analyzed with the effectiveness indicators according to Danim, the results obtained by the management of the Jam'iyyah Islamiyyah Islamic boarding school can be said to be effective.

scholarly journals Exploring antecedents of experimentation and implementation of the balanced scorecard

2011 ◽  
Vol 17 (6) ◽  
pp. 714-728
Author(s):  
Geert Braam ◽  
Ed Nijssen
Keyword(s):  
Empirical Evidence ◽  
Balanced Scorecard ◽  
Organizational Context ◽  
Positive Role ◽  
The Balanced Scorecard ◽  
Context Factors ◽  
Complex Process ◽  
Managerial Implications ◽  
Small Set ◽  
Implementation Stage

AbstractAdoption of management innovations like the balanced scorecard is generally a complex process. Many subdecisions are involved and customization is often required before firms can enjoy the benefits of these innovations. Consequently, firms tend to experiment before finally implementing such complex innovations. We develop a framework differentiating between antecedents of experimentation with and actual implementation of the balanced scorecard, a distinction that has largely been neglected in the literature. Focusing on a small set of firms that experimented with the balanced scorecard, we provide initial empirical evidence. The results support the framework showing that top management involvement, innovation-contingent departments and organizational-context factors play a significant positive role in the experimentation stage, while interdepartmental communication and formalization are important variables with positive and negative influences in the implementation stage. We discuss the findings and their managerial implications.

scholarly journals MANAJEMEN PEMBIAYAAN OPERASIONAL BOARDING SCHOOL PUTRA DARUL HIKAM DAGO GIRI BANDUNG

2021 ◽  
Vol 5 (2) ◽  
pp. 204
Author(s):  
Acep Husni Mubarok ◽  
Iwan Sopwandin ◽  
Ara Hidayat
Keyword(s):  
Balanced Scorecard ◽  
Qualitative Method ◽  
Field Research ◽  
Boarding School ◽  
Entry And Exit ◽  
Financial Reports ◽  
The Balanced Scorecard ◽  
Education Financing ◽  
Exit Costs ◽  
Operational Budget

This paper aims to reveal the management of education financing at the Putra Darul Hikam Dago Giri boarding school Bandung. This study uses a qualitative method with the type of field research. The results showed that the education financing management at the Putra Darul Hikam Dago Giri boarding school Bandung, includes: Planning based on the evaluation of the previous year's budget, which was carried out by the Treasurer, Head of Bureau II and Head of Boarding school approved by the college director. Sources of funding are obtained from guardians of students, boarding, donors and foundations. Financing management includes entry and exit costs which include personnel, non-personnel and investment costs. Operational budget supervision is carried out by the Head of Bureau II and the Director of Darul Hikam College. Financial reports are carried out by two parties, namely by the foundation through the Darul Hikam college and by the chairman of the Boarding which is called the Balanced Scorecard (BSC) system.

Does the Balanced Scorecard Add Value? Empirical Evidence on its Effect on Performance

2009 ◽  
Vol 18 (1) ◽  
pp. 93-122 ◽  
Author(s):  
Fabien De Geuser ◽  
Stella Mooraj ◽  
Daniel Oyon
Keyword(s):  
Empirical Evidence ◽  
Balanced Scorecard ◽  
The Balanced Scorecard

scholarly journals Exploring antecedents of experimentation and implementation of the balanced scorecard

2011 ◽  
Vol 17 (6) ◽  
pp. 714-728 ◽  
Author(s):  
Geert Braam ◽  
Ed Nijssen
Keyword(s):  
Empirical Evidence ◽  
Balanced Scorecard ◽  
Organizational Context ◽  
Positive Role ◽  
The Balanced Scorecard ◽  
Context Factors ◽  
Complex Process ◽  
Managerial Implications ◽  
Small Set ◽  
Implementation Stage

AbstractAdoption of management innovations like the balanced scorecard is generally a complex process. Many subdecisions are involved and customization is often required before firms can enjoy the benefits of these innovations. Consequently, firms tend to experiment before finally implementing such complex innovations. We develop a framework differentiating between antecedents of experimentation with and actual implementation of the balanced scorecard, a distinction that has largely been neglected in the literature. Focusing on a small set of firms that experimented with the balanced scorecard, we provide initial empirical evidence. The results support the framework showing that top management involvement, innovation-contingent departments and organizational-context factors play a significant positive role in the experimentation stage, while interdepartmental communication and formalization are important variables with positive and negative influences in the implementation stage. We discuss the findings and their managerial implications.

Balanced Scorecard in the strategic planning of a construction company

2018 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Roberth Frias ◽  
Maria Medina
Keyword(s):  
Strategic Planning ◽  
Strategic Management ◽  
Balanced Scorecard ◽  
Organization Theory ◽  
Management Control ◽  
Management Tool ◽  
The Balanced Scorecard ◽  
Construction Company ◽  
Construction Companies ◽  
The Impact

This research focused on the strategic management tool Balanced Scorecard and strategic planning, as a guide to guide the management of companies, allowing communication and the functionality of the strategy using KPIs that allow to identify, maintain control and increase efficiency and the achievement of optimal results. For the deductive hypothetical analysis, the specific factors that affect business management performance were grouped into two variables: Balanced Scorecard and Strategic Planning. The objective of the work was to demonstrate the impact of the Balanced Scorecard in the strategic planning of a construction company. In order to support the research, the following theories were approached: the Financial Theory, the Economic Theory of the Company, the Transaction Costs, the Network Theory, the Organization Theory, the Dependence on Resources, the Strategic Management Theory and the Business Diagnosis Theory. The result obtained confirms the hypothesis that there is a significant incidence of the Balanced Scorecard in the strategic planning of construction companies. In conclusion, the construction company has obtained significant improvements in the results in each of the indicators evaluated with the implementation of the Balanced Scorecard, demonstrating improvements in their management results, affirming that there is better performance and management control allowing them to achieve the organizational objectives set.

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.

Requirements for the Application of the Balanced Scorecard (BSC) in Saudi Universities

2019 ◽  
Vol 33 (73) ◽  
pp. 195-235
Author(s):  
Dr. Tareq Musa Alotaibi
Keyword(s):  
Balanced Scorecard ◽  
The Balanced Scorecard
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