scholarly journals Kajian Kinerja Sistem Polder sebagai Model Pengembangan Drainase Kota Semarang Bagian Bawah dengan Balanced Scorecard

2016 ◽  
Vol 22 (1) ◽  
pp. 43
Author(s):  
Hari Nugroho ◽  
Dwi Kurniani ◽  
Mega Asiska ◽  
Nuraini Nuraini
Keyword(s):  
Balanced Scorecard ◽  
Financial Management ◽  
Flood Control ◽  
System Development ◽  
Learning And Development ◽  
Integrated Water Management ◽  
Water Management System ◽  
Governing Body ◽  
The Balanced Scorecard ◽  
Under Construction

One of the technological flood control and rob in the big cities is the polder system that include drainage systems , retention ponds, levees that surround the area, as well as the pump and / floodgates, as the area of integrated water management system. Likewise, as the coastal city of Semarang in Indonesia has built some of the polder which has been in operation or under construction. To assess the success of the polder management, necessary for a study to determine the performance of the system in controlling the flood in Semarang. Assessment of performance of the system as a whole polder in this study used the concept of the Balanced Scorecard (BSC). The results of this study demonstrate the performance of the polder in Semarang is an ideal: Polder Tanah Mas (73.81 / 100), then Polder Banger (67.21 / 100), Polder Kali Semarang (58.70/100) and the Polder Tawang (58.65/100). The performance of the Polder system above can not be separated from the existence of an independent governing body and had been prepared much earlier. So the presence of the governing body needs to be prepared in the polder system development. To improve performance, the polder-existing polder in Semarang needs to be improved its performance by improving the performance indicators is still less based on this research primarily on indicators: financial, management agencies and learning and development.

Adaptation of the balanced scorecard model to measure performance of the departments at Dr Zainoel Abidin Regional General Hospital, Banda Aceh

2020 ◽  
Vol 15 (2) ◽  
pp. 365-379
Author(s):  
Ashiva Martunis ◽  
Ritha Dalimunthe ◽  
Khaira Amalia ◽  
Juanita Juanita ◽  
Hendra Syahputra ◽  
...  
Keyword(s):  
Performance Appraisal ◽  
General Hospital ◽  
Balanced Scorecard ◽  
Financial Management ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Business Plans ◽  
And Performance ◽  
And Training ◽  
Banda Aceh

Purpose This paper aims to determine the performance of the departments at Dr Zainoel Abidin Regional General Hospital, Banda Aceh, Indonesia, in 2016, based on the targets and realization of their work programs using balanced scorecard. Design/methodology/approach This study adopted qualitative and quantitative approaches. Findings The overall results of the performance appraisal using the balanced scorecard approach seen from the financial, internal business, customer and training and learning perspectives are good. Dr Zainoel Abidin Regional General Hospital has provided good services, and performance of its departments have generated the expected outcome, realized by the Hospital. Originality/value The novelty of the present study lies in its research model, where human resources (transformational leadership, organizational commitment and resource uniqueness) and financial management (business plans, budget and performance).

scholarly journals The Possibility of Determining the Level of Performance in the Faculty of Education at Kuwait University Using the ‘Balanced Scorecard’ from the Perspective of Faculty Members

2017 ◽  
Vol 11 (3) ◽  
pp. 527
Author(s):  
Sultan G. Aldaihani
Keyword(s):  
Balanced Scorecard ◽  
Financial Management ◽  
Poor Performance ◽  
College Of Education ◽  
Point Of View ◽  
Faculty Members ◽  
Kuwait University ◽  
The Balanced Scorecard ◽  
Action Strategies ◽  
Faculty Of Education

This study aimed to identify the possibility of determining the level of performance in the Faculty of Education at Kuwait University using the ‘Balanced Scorecard’ from the point of view of faculty members. The study used the descriptive methodology through a tool which was applied to (98) faculty members in the College of Education at Kuwait University. The results showed that the ‘vision and action strategies’ have obtained an average performance, while the rest of the dimensions were of poor performance. There were statistically significant differences due to educational degree in favor of professors, and years of experience in favor of 21 years and above. The level of performance about the vision and action strategies can be predicted in the College of Education based on the level of performance using the ‘Balanced Scorecard’. The effect of the domain ‘the internal operations’ was statistically insignificant and was less influential on the ‘vision and action strategies’; while ‘the financial management’ was the highest in impact. In conclusion, the study proposed some important recommendations and suggestions.

scholarly journals PENERAPAN METODE BALANCE SCORECARD SEBAGAI TOLOK UKUR PENILAIAN KINERJA PADA ORGANISASI SEKTOR PUBLIK (Studi Pada Dinas Pajak Daerah dan Pengelolaan Keuangan Kota Yogyakarta)

2016 ◽  
Vol 2 (2) ◽  
Author(s):  
Yulaikah Yulaikah ◽  
Sri Ayem
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Financial Management ◽  
Balance Scorecard ◽  
Budget Planning ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Process Perspective ◽  
Internal Business Process ◽  
Analysis Of Performance

Regional Tax Agency and Financial Management ( DPDPK ) Yogyakarta is one of responsibility center in the structure organizations of local government that have an important role in budget planning and controlling. This study aims to assess the performance of DPDPK during 2009-2012 by using balanced scorecard . Balance scorecard is a performance measurement which is translated into four perspectives of performance, namely: the financial perspective, the perspective of local taxpayers, internal business process perspective and learning and growth perspectives. Data analysis method used is quantitative and qualitative descriptive's analytics. Basedon the analysis of performance measurement DPDPK Yogyakarta used the balanced scorecard method can be concluded that the DPPDK performance during the years of 2009-2012 considered quite good. Thereby the balance scorecard is suitable to be applied to the DPDPK Yogyakarta because it can provide a more structured and comprehensive in all aspects of the performance of both financial and non-financial organizations. Keywords : Performance Measurement, Balanced Scorecard, Public Sector, DPDPK

scholarly journals Penerapan Kinerja Mashlahah Performa dalam Penghimpunan Harta di Al Muttaqin Kota Tasikmalaya (Implementation of Mashlahah Performance in Asset Collection in Al Muttaqin, Tasikmalaya City)

2020 ◽  
Vol 4 (2) ◽  
pp. 139-158
Author(s):  
Pupun Saepul Rohman ◽  
Ramdani Ramdani ◽  
Diah Krisnaningsih
Keyword(s):  
Balanced Scorecard ◽  
Financial Management ◽  
Assessment Criteria ◽  
Educational Institutions ◽  
The Balanced Scorecard ◽  
Performance Map ◽  
Threshold Score

This study aims to examine the management of assets at the Al Muttaqin Foundation LPI for its suitability with maqāṣid syarīah in its measurement using Maslahah Performance (MaP) developed by Ahmad Firdaus (2014). Research related to educational institutions' performance was conducted by Arianti (2014) on the implementation of financial management in private educational institutions. Another study was conducted by Gunanta (2012) using the Balanced Scorecard concept and Firdaus and Prianto (2012) using the Maslahah Scorecard concept. This study's results indicate that, in general, LPI Al Muttaqin has fulfilled asset collection performance based on maqaṣid sharia. This is evidenced by the scores of the six Maṣlahah Performance orientations (MaPs), which are greater than the threshold score for the assessment criteria.

scholarly journals BALANCED SCORECARD AS A STRATEGIC TOOL FOR MANAGEMENT OF PUBLIC ADMINISTRATION

2015 ◽  
Vol 3 ◽  
pp. 253-257
Author(s):  
Peter Skotnický
Keyword(s):  
Private Sector ◽  
Public Administration ◽  
Balanced Scorecard ◽  
Financial Management ◽  
Slovak Republic ◽  
The Balanced Scorecard ◽  
Business Goals ◽  
Modern Methods ◽  
Progressive Organizations

Balanced Scorecard is one of the modern methods of management, which is currently applied mainly by progressive organizations of the private sector. The subjected method was recently implemented into financial management, which is the key to the process of management of the organization in relation to the achievement of business goals. This suggests that the Balanced Scorecard could help improve managing process in public administration, which should lead to its improved efficiency. The aim of this article is to highlight the possibility of using the Balanced Scorecard in the management of public administration. The article defines and describes the Balanced Scorecard method, observation of its application in public administration in the Slovak Republic.

scholarly journals The impact of performance analysis on the financial management and control at public universities in Bosnia and Herzegovina Federation

2019 ◽  
Vol 24 (2) ◽  
pp. 145-153
Author(s):  
Fuad Čergić ◽  
Emira Kozarević
Keyword(s):  
Public Sector ◽  
Balanced Scorecard ◽  
Financial Management ◽  
Financial Resources ◽  
Performance Models ◽  
The Balanced Scorecard ◽  
The Public ◽  
For Profit ◽  
And Control ◽  
The Impact

Organizations in today’s extremely competitive environment need to devote significant time, energy as well as human and financial resources to the measurement of their efficiency, in order to increase their profit, reduce costs, better plan their assets and manage their budgets, as well as to improve budget controls and risk assessment. Therefore, they need performance models, including the Balanced Scorecard. Primarily intended for profit organizations, the Balanced Scorecard is today used in the public sector, as well. This paper presents the research into the utilization of the Balanced Scorecard in the public sector, examining whether the performance of higher education institutions may be improved by the design and utilization of the Balanced Scorecard model.

scholarly journals Target financial forecasting as an instrument of overcome financial difficulties in present-day global economic environment

2021 ◽  
Vol 129 ◽  
pp. 03017
Author(s):  
Sergey Krylov
Keyword(s):  
Balanced Scorecard ◽  
Financial Management ◽  
Value Added ◽  
Cash Flows ◽  
Economic Environment ◽  
Financial Forecasting ◽  
The Balanced Scorecard ◽  
Financial Position ◽  
Financial Difficulties ◽  
New Instrument

Research background: In the present-day global economic environment overcoming financial difficulties and enhance of financial position is an important goal of the anti-crisis financial management of almost any company. This goal is certain to be reached by using target financial forecasting at the company level. Purpose of the article: The paper considers conceptual aspects of the target financial forecasting at the company level, as a new instrument of anticrisis financial management for a company to overcome its financial difficulties and enhance its financial position within a time-period of practically any length. Methods: The methodology of the research, the results being presented in the paper, is based on the concept of the financial ratio analysis, the concept of the company cash flows, and the concept of the balanced scorecard (in terms of its financial score). Findings & Value added: It is depicted that the procedure of the target financial forecasting comprises an appropriate information-accounting support, a target financial forecasting of the company financial position, a target forecasting of the company’s cash flows, a development of the specific events (managements’ decisions) aimed at overcoming the company’s financial difficulties and enhancing its financial position. The author has stated that in the present-day environment the target financial forecasting is an effective instrument of the financial forecasting that enables to set up the base for overcoming the company’s financial difficulties and strengthening its financial position.

scholarly journals STRATEGI PENINGKATAN MUTU PERGURUAN TINGGI AGAMA ISLAM BERBASIS BALANCED SCORECARD

2011 ◽  
Vol 19 (2) ◽  
pp. 483
Author(s):  
Machasin Machasin
Keyword(s):  
Balanced Scorecard ◽  
Financial Management ◽  
Teaching And Learning ◽  
Good Governance ◽  
Policy Research ◽  
Optimal Care ◽  
The Balanced Scorecard ◽  
Central Java ◽  
Process Work ◽  
Unit Unit

<p class="IIABSBARU1">This study is a policy research, which use STAIN in Central Java as objects of research, while faculty, students, employees, officers and graduates of the unit being analyzed. The analysis technique used is exploratory descriptive. To implement the balanced scorecard at STAIN would require accurately data and documents, it is to be aware of changes in key indicators that can be used as the basis of evidence the organization’s activities. In this study, the perspective which used is the perspective of stakeholders, administrative and financial management, and the teaching and learning process, work ethos, culture and good governance. The results of the five perspective are referred to the differences of implementation, but for administrative and financial management perspective STAIN, in Central Java, faced the same thing that is the not optimal care units so that are still limited contribution to STAIN revenue.</p><p class="IKa-ABSTRAK">***</p>Kajian ini merupakan kajian kebijakan, yang menggunakan STAIN di Jawa Tengah sebagai obyek penelitian, dengan pejabat fakultas, mahasiswa, pegawai, dan lulusan yang menjadi obyek analisis. Teknik analisis yang digunakan adalah deskriptif eksploratif, dengan perspektif <em>stakeholder</em>, pejabat administratif dan keuangan, proses belajar mengajar, etos kerja, budaya, dan dan <em>good governance</em><em>.</em> Hasil dari lima perspektif ini menunjukkan adanya perbedaan implementasi, sementara dari perspektif pengelola administrasi dan keuangan menghadapi masalah yang sama yaitu tidak optimalnya unit-unit perawatan sehingga masih kecil kontribusinya bagi perolehan STAIN.

scholarly journals EFICIENCIA EN LA GESTIÓN FINANCIERA EN EL SUPREMO TRIBUNAL DE JUSTICIA DEL ESTADO DE TAMAULIPAS, MÉXICO

2015 ◽  
Vol 7 (1) ◽  
Author(s):  
David Ortiz Gonzalez ◽  
Monica Lorena Sanchez ◽  
Yesenia Sanchez Tovar
Keyword(s):  
Supreme Court ◽  
Balanced Scorecard ◽  
Financial Management ◽  
Technical Application ◽  
The Balanced Scorecard ◽  
Management Efficiency ◽  
Court Of Justice ◽  
The Supreme Court ◽  
Recursos Humanos ◽  
Public Entity

El presente artículo es producto de una investigación, cuyo objetivo consistió en analizar la eficiencia en la gestión financiera en el Supremo Tribunal de Justicia del estado de Tamaulipas, México. De alcance exploratorio, la técnica de investigación utilizada fue revisión literaria y la entrevista, la cual se aplicó a una muestra a conveniencia de este organismo, a través de una guía como instrumento, donde participaron los titulares de las áreas de Recursos Humanos, Finanzas, Almacén y Nóminas. El enfoque de la investigación es cualitativo, el resultado es el análisis de la eficiencia en la gestión financiera en el Supremo Tribunal de Justicia del estado de Tamaulipas, México, en el que se evidenciaron dos factores determinantes (centros de costos e indicadores de seguimiento) que coadyuvan a la integración del cuadro de mando integral, para fortalecer el desempeño de dicho ente público. Se concluye que las finanzas públicas tienen gran importancia, el estudio científico y forma de aplicación técnica componen un factor para la estabilización y crecimiento económico del país, donde la investigación y estructuración en los sistemas de gestión permiten que los entes públicos obtengan los recursos materiales y financieros necesarios para su operación.ABSTRACTThis article is a product of an investigation; in which its main objective consists of analyzing the financial management efficiency of the Supreme Court of Justice of the Estado de Tamaulipas, México. An exploratory scope survey was made, using the technique of investigation of literary reviews and interviews, which were applied to a specific sample of this body, through a guide as an instrument, and with the participation of those responsible for Human Resources, Finances, Store and Payment Bureau. The approach of the investigation is qualitative; the result is the analysis of the effectiveness of the financial management of the Supreme Court of Justice of the Estado de Tamaulipas, México. In them, there were demonstrated two main factors (Centers of Costs and Monitoring Indicators) that contributed to the integration of the Balanced Scorecard, to strengthen the performance of the mentioned public entity. We can arrive to a conclusion; actually public finances are of an utmost importance, the scientific study and a form of technical application compose a factor for the stabilization and economic growth of the country, where the investigation and the structure of the management systems allow public entities to obtain material and financial resources that are necessary for their operation.

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.

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