scholarly journals Evaluating a Nonprofit Health Index as a Policy Tool

2018 ◽  
Vol 9 (3) ◽  
Author(s):  
Roland J. Kushner
Keyword(s):  
Balanced Scorecard ◽  
Nonprofit Sector ◽  
Impact Model ◽  
Health Index ◽  
The Balanced Scorecard ◽  
The Public ◽  
Model Based ◽  
Policy Tool ◽  
Level Of Analysis ◽  
The U.S

AbstractThis paper examines possible ways to reduce and synthesize information regarding the health of the U.S. nonprofit sector, exploring how a national “Nonprofit Health Index” might inform policymakers and the public by illuminating key indications of the continuing sustainability of the sector. The paper draws on the experiences of producing the National Arts Index. The paper examines the overall construct of nonprofit health, suggests an impact model based on the Balanced Scorecard, and explores the appropriate level of analysis. The challenges in resolving the nature of the nonprofit health construct make a national index impractical, but policy indexes targeted at locales and industries are more likely to benefit policymakers and inform the public.

scholarly journals Performance analysis of pharmaceutical installation as basic of feasibility: a self-based business unit into general services agency

2019 ◽  
Vol 6 (6) ◽  
pp. 229-238
Author(s):  
I Made Agus Yogeswara Wibawa ◽  
I. G. B. Wiksuana
Keyword(s):  
Balanced Scorecard ◽  
Public Hospital ◽  
Business Processes ◽  
Balanced Score Card ◽  
Service Agency ◽  
Business Unit ◽  
The Balanced Scorecard ◽  
The Public ◽  
Score Card ◽  
Level Of Satisfaction

This study aims to determine the performance of the Pharmaceutical Installation as a basis for becoming an independent business unit in order to go to the Public Service Agency (BLU) at the Public Hospital in Denpasar, Bali. Performance measurement is a process of evaluating work progress against pre-determined goals and objectives and the results of activities are compared with the intended intentions; and the effectiveness of actions in achieving goals. In this study using a strategic mechanism in the form of a Balanced Score Card (BSC). Data collection techniques such as documentation, questionnaires, and observations. The data analysis technique used is the financial ratios for the financial perspective, the level of satisfaction for the customer perspective, the level of satisfaction for the perspective of growth and learning, while for the perspective of internal business processes using minimum service standards. The results of the 4 perspectives from the Balanced Scorecard show that the performance of the Pharmacy Installation at the Public Hospital in Denpasar is good and deserves to be an independent business unit.

scholarly journals PRAKTIK BALANCED SCORECARD SEKTOR PUBLIK: SISTEM PENGUKURAN KINERJA UNTUK MENINGKATKAN PERFORMA ORGANISASI

2021 ◽  
Vol 9 (2) ◽  
pp. 184-205
Author(s):  
Ali Tafriji Biswan ◽  
Syahirul Alim
Keyword(s):  
Information Systems ◽  
Balanced Scorecard ◽  
Business Processes ◽  
The Balanced Scorecard ◽  
The Public ◽  
Future Performance ◽  
Study Results ◽  
Ministry Of Finance ◽  
Organizational Needs ◽  
Financial Technology

This study aims to explore performance based on the Balanced Scorecard in the public sector, namely the Center for Information Systems and Financial Technology. Although initially the BSC measurement system was designed for the private sector from the perspective of customer, financial, internal business processes, and learning & growth, public organizations have also adopted it, of course, with modifications to suit organizational needs. The Ministry of Finance began implementing the Balanced Scorecard in 2007, and until now it has covered all levels of the organization, including the Center for Information Systems and Financial Technology. The study results show a summary of the perspectives into three perspectives of stakeholders (customers), internal business processes, and learning & growth; The target achievement of the Key Performance Indicators (KPI) based on the BSC can be achieved, thus encouraging improvements and improvements in future performance.

scholarly journals PENDEKATAN BALANCED SCORECARD SEBAGAI ALTERNATIF PENILAIAN KINERJA SEKOLAH

2020 ◽  
Vol 5 (2) ◽  
pp. 83-87
Author(s):  
Dian Dian ◽  
Ega Rahmat Pauzi
Keyword(s):  
Performance Appraisal ◽  
School Performance ◽  
Balanced Scorecard ◽  
Qualitative Method ◽  
Business Processes ◽  
Evaluation Tool ◽  
Alternative Evaluation ◽  
The Balanced Scorecard ◽  
The Public ◽  
Education Personnel

Abstract This study aims to explore the concept of school performance appraisal using the balanced scorecard. Here, the authors attempt to describe the concept of a balanced scorecard that is applicable for the assessment of school performance. The methodology used is qualitative method that relies on a literature review of the literature and research journals. It was found that the concept of the balanced scorecard is a strategic alternative evaluation tool organization that focuses on financial performance. Balanced scorcard base its scoring on four aspects, namely financial, customer, internal business processes, and growth and development. Given the balanced scorecard approach emerged and developed within a business organization it is necessary to attempt modification before being used for the assessment of school performance. Therefore, in the context of the fourth school into a balanced scorecard assessment factors and infrastructure funds, students, curricular activities, and teachers and education personnel. It is expected that this study can contribute conceptually applicable to researchers and the public who will evaluate the performance of schools using a balanced scorecard approach. Keywords: Balanced Scorecard, School Performance Assessment Abstrak Penelitian ini bertujuan untuk menelusuri konsep penilaian kinerja sekolah yang menggunakan  balanced scorecard. Disini penulis berupaya menguraikan konsep balanced scorecard yang aplikatif bagi penilaian kinerja sekolah. Metodologi penelitian yang digunakan yaitu metode kualitatif yang mengandalkan pada kajian pustaka dari berbagai literatur dan jurnal penelitian. Berdasarkan penelitian ditemukan bahwa konsep balanced scorecard merupakan alternatif alat evaluasi strategi organisasi yang selama ini terpusat pada kinerja keuangan. Balanced scorcard mendasarkan penilaian pada empat aspek yaitu keuangan, pelanggan, proses bisnis internal, dan pertumbuhan dan perkembangan. Mengingat pendekatan balanced scorecard muncul dan berkembang di lingkungan organisasi bisnis maka perlu upaya modifikasi sebelum digunakan untuk penilaian kinerja sekolah. Oleh karena itu dalam konteks sekolah keempat faktor penilaian balanced scorecard menjadi dana dan sarana prasarana, siswa, kegiatan kurikuler, dan pendidik dan tenaga kependidikan. Diharapkan penelitian ini dapat memberikan sumbangan konseptual yang aplikatif bagi peneliti maupun masyarakat yang akan melakukan evaluasi kinerja sekolah menggunakan pendekatan balanced scorecard. Kata Kunci: Balanced Scorecard, Penilaian Kinerja Sekolah

scholarly journals Public Sector Sustainability in the Balanced Scorecard – A Portuguese City Council Case

2020 ◽  
Vol 208 ◽  
pp. 06017
Author(s):  
Inês Pereira ◽  
Helena Costa Oliveira
Keyword(s):  
Public Sector ◽  
Balanced Scorecard ◽  
City Council ◽  
Public Organization ◽  
The Balanced Scorecard ◽  
The Public ◽  
Traditional Structure ◽  
Sustainability Balanced Scorecard ◽  
Regional Authorities ◽  
The City

Increasingly, sustainability has been integrated in public organizations, particularly by regional authorities. The Balanced Scorecard (BSC), as a tool for assessing and measuring the performance of organizations enables the integration of sustainability (in its environmental, social and economic issues) in a Sustainability Balanced Scorecard (SBSC). The purpose of this study is to design a SBSC for a Portuguese city council that assists a population of 24 thousand inhabitants. In this sense, it aims to structure the BSC’s perspectives in the city council; interrelate sustainability issues in a SBSC, and; articulate the several perspectives on a strategic map. The present case resorts on a questionnaire sent to the city council president and document analysis. We conclude that the sustainability and the traditional structure of the BSC adapt to public organization. The study contributes to the development of sustainability in the public sector, presenting sustainability in an integrated and systemic manner, aligned with the several organizational responsibilities.

scholarly journals Contrôle de Gestion et Performance dans les Organisations Publiques Marocaines: Quelles Spécificités?

2017 ◽  
Vol 13 (19) ◽  
pp. 231
Author(s):  
Botaina Mjidila ◽  
Youssef El Wazani ◽  
Malika Souaf
Keyword(s):  
Performance Management ◽  
Balanced Scorecard ◽  
Management Control ◽  
Management Tool ◽  
Balance Scorecard ◽  
Private Companies ◽  
The Balanced Scorecard ◽  
The Public ◽  
And Performance ◽  
The Impact

This paper focuses on the practice of Management Control within public organizations. Also, it provides an overview of the various constraints limiting the success of the implementation of this discipline in this type of organization. It also focuses on the impact of the implementation of a performance management system on these structures. Modernization and performance, two notions which is interdependent with the practice of management control, will also be mentioned in a synthetic way. In order to do this, we first present the concepts of modernization and performance. This was done according to different approaches. After then, it analyzed the performance management tool mostly used by private companies: "the management dashboard". Finally, the last part of this study will be devoted to discussing the relevance of the balanced scorecard developed by Norton and Kaplan. Also, they considered the balance scorecard to be the most appropriate tool in the public domain.

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.

The balanced scorecard as a tool for environmental management

2017 ◽  
Vol 28 (3) ◽  
pp. 332-349 ◽  
Author(s):  
Sónia Monteiro ◽  
Verónica Ribeiro
Keyword(s):  
Environmental Management ◽  
Public Sector ◽  
Literature Review ◽  
Private Sector ◽  
Balanced Scorecard ◽  
Environmental Issues ◽  
Environmental Indicators ◽  
Content Type ◽  
The Balanced Scorecard ◽  
The Public

Purpose The purpose of this paper is to present the different possibilities set out in the literature for the integration of environmental issues into the balanced scorecard (BSC), not only in the private sector but also in the public sector, emphasizing the need to adapt the original model of the BSC to public entities. Design/methodology/approach Literature review, both theoretical and empirical. Findings As in the private sector, the literature is not unanimous regarding the integration of environmental indicators into an independent perspective. The implementation of Kaplan and Norton’s model in the public sector, taking into consideration the environmental variable, requires double attention: on the one hand, because it is necessary to adapt it to the specificities of public entities, and on the other hand, because its environmental aim is different from and wider than that of the private sector Originality/value This study adds to the international research on environmental management by providing the state of the art of the integration of environmental issues into the BSC, particularly in the public sector, where literature review and empirical evidence is still relatively limited.

scholarly journals STRATEGI PENINGKATAN KINERJA MENGGUNAKAN BALANCED SCORECARD PADA PEMERINTAH KOTA JAKARTA UTARA

2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Lufhti Faturahman Alamsyah ◽  
Muhammad Firdaus ◽  
Lukman Mohammad Baga
Keyword(s):  
Public Service ◽  
Balanced Scorecard ◽  
City Government ◽  
Government Performance ◽  
Public Organization ◽  
The Balanced Scorecard ◽  
The Public ◽  
The North ◽  
Efficiency And Effectiveness

ABSTRACT The North Jakarta Government is the public organization that have primary purpose to provide public service obligations. The North Jakarta Government performance must covered that primary purpose. This research was conducted to measure the performance of The North Jakarta Government using the balanced scorecard approach. As the core of strategic management, balanced scorecard method is used as a tool to improve the quality of planning with translate the vision, mission, purpose and strategy into targeted initiatives strategy that comprehensive, coherent, measurables and comparable. This research aims are to formulate strategies that The North Jakarta Government can do to improve their performance. That strategies build based on the result of performance measurement using balanced scorecard. That strategies build using the roadmap strategy so that strategies can work continuously.Keywords: Efficiency and Effectiveness, Financial Performance, Bogor City Government, Budgetary of Regional Revenue and Expenditure ABSTRAK Penelitian ini dilakukan untuk mengukur kinerja Pemerintah Kota Jakarta Utara menggunakan pendekatan Balanced Scorecard karena dengan pendekatan ini kinerja akan diukur melalui 4 perspektif kinerja yaitu perspektif pelanggan, perspektif pertumbuhan dan pembelajaran, perspektif proses bisnis internal dan perspektif keuangan. Sebagai inti manajemen stratejik, metode Balanced Scorecard digunakan sebagai alat untuk meningkatkaan kualitas perencanaan dengan menerjemahkan visi, misi, tujuan dan strategi ke dalam sasaran inisiatif strategi yang komprehensif, koheren, terukur dan berimbang. Penelitian ini bertujuan untuk memberikan strategi-strategi yang dapat dilakukan oleh Pemerintah Kota Jakarta Utara untuk meningkatkan kinerjanya, khususnya kinerja keuangannya. Strategi tersebut disusun berdasarkan penilaian hasil evaluasi kinerja menggunakan Balanced Scorecard. Strategi yang dijalankan disusun dengan menggunakan Peta Jalan sehingga strategi dapat berjalan secara berkesinambungan. Kata Kunci: Efisiensi dan Efektivitas, Kinerja Keuangan, Pemerintah Kota Bogor, Anggaran Pendapatan dan Belanja Daerah

scholarly journals PENERAPAN KONSEP BALANCED SCORECARD DALAM PENGUKURAN KINERJA INSTANSI PEMERINTAH PADA INSTITUT PEMERINTAHAN DALAM NEGERI

2019 ◽  
Vol 45 (2) ◽  
pp. 189-202
Author(s):  
Rasidi Rasidi ◽  
Rudi Sadmoko
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
Organizational Performance ◽  
Balanced Scorecard ◽  
Measurement Data ◽  
Performance Measurement System ◽  
The Balanced Scorecard ◽  
The Public ◽  
Performance Report ◽  
The Government

Performance in the public sector is multidimensional and comprehensive, so that the nature of output produced by the public sector is more intangible output, so to measure the performance of the public sector it is necessary to choose a comprehensive performance measurement technique that is the Balanced Scorecard. Research Objectives to describe the application of each Balanced Scorecard perspective in measuring agency performance. The research method used is descriptive qualitative method. IPDN is a public sector organization with a main focus on output that is "producing competent, character and personality cadres of government" which ultimately to serve and improve the welfare of the community. Thus the need for innovative development in implementing a comprehensive organizational performance measurement system that can be implemented by the work unit in measuring the performance of agencies as outlined in the Government Agency Performance Report. The concept of the Balanced Scorecard is integrated into the IPDN Strategic map and then mapped in the perspective mapping matrix, indicators, weights, and sources of measurement data, so that formulations for Organizational Performance Values ​​can be identified. The modification of the Balanced Scorecard method applied by IPDN agencies includes 4 (four) perspectives namely Customer & stakeholders perspective, Financial perspective, Internal business process perspective, and Learning and Growth perspective. Keywords: Balanced Scorecard, Strategic map, performance

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