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.

The business of teaching and learning: an accounting perspective

2008 ◽  
Vol 1 (1) ◽  
pp. 155-183 ◽  
Author(s):  
Penny Ciancanelli
Keyword(s):  
Higher Education Policy ◽  
Financial Management ◽  
Teaching And Learning ◽  
Policy Research ◽  
Business Systems ◽  
Financial Measures ◽  
Public Benefit ◽  
For Profit ◽  
Not For Profit ◽  
Perspective Drawing

A feature of globalisation is encouragement of universities to become more businesslike, including adoption of the type of accounting routines and regulations used by businesses. The question debated in higher education policy research is whether this focus on being businesslike is compatible with the statutory public benefit obligations of universities. This question is addressed from a financial-management perspective, drawing on Max Weber's discussion of the effects of accounting in business, governmental and not-for-profit organisations. 1 His approach is applied to three ideal-typical universities, focussing on differences in legal terms of reference and sources of funding. The article argues that the proposed reforms of public-sector accounting will make it difficult (if not impossible) to ascertain whether the publicbenefit aims of not-for-profit universities have been achieved. In addition, once installed, the business systems of accounting will encourage pecuniary rationality at the expense of the traditional value rationalities that ought to govern resource allocation in public-benefit organisations. The interaction between these effects introduces new risks, including the possibility that the controllers of universities may fail in their fiduciary obligations by wasting scarce resources on projects that, according to financial measures, appear profitable while neglecting those that have important public benefit and educational merit.

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 Young Cassavapreneurs Indonesia: Strategi Pembelajaran Kewirausahaan “Lawang Lima Sampeureun Jaga” di Desa Benteng

2020 ◽  
Vol 6 (1) ◽  
pp. 79-88
Author(s):  
Sultan Laga Putra Azdi ◽  
Maulida Nurul Fatkhiyatut Taufiqoh ◽  
Zakiyah Salsabila Syafhil ◽  
Flamora Gresafira Cahya ◽  
Sri Wiji Utami ◽  
...  
Keyword(s):  
Balanced Scorecard ◽  
Teaching And Learning ◽  
Economic Value ◽  
Small Enterprise ◽  
High School Equivalency ◽  
Model Concept ◽  
The Balanced Scorecard ◽  
Performance Targets ◽  
Post Test ◽  
Open School

Young Cassavapreneurs Indonesia (YCPI) is a program that aims to address problems such as the utilization of cassava that is not yet optimal, the importance of instilling the spirit of creative entrepreneurship in youth, and low education of Benteng villagers. Benteng Village locates in Ciampea, Bogor District. The objectives of this program are 1) Increase the entrepreneurial knowledge, skills, and attitudes of students pursuing high school equivalency and open-school in Benteng Village; 2) Improve the economic value of cassava which is the potential commodity of Benteng Village, and 3) Establish a new small enterprise based on local wisdom. Primary sources of data are from interviews and questionnaires. The methods used are the House Model Horovitz and Ohlsson-Corboz and the Balanced Scorecard method. The House Model concept divided into three parts: specific goal and partnership (roof), Lawang Lima Sampeureun Jaga (middle), and the process of teaching and learning activities (foundation). Overall, the YCPI Program, which consists of 9 performance targets and 15 key indicators, has reached the target of 100%. Pretest, posttests, and also the evaluation of increasing knowledge, skills, and attitude of students are the factors of the successful YCPI program.  The pre-test and post-test results showed the percentage of the learning outcomes of the participants ≥3 was 100% or there was an increase in the knowledge, skills, and attitudes of the students as a whole after the program ended.

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 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.

scholarly journals The Implementation of Balanced Scorecard as an Alternative Performance Measurenment at Samsat Mataram

2018 ◽  
Vol 6 (06) ◽  
Author(s):  
Nungki Komaryati ◽  
Akram M. ◽  
Basuki Prayitno
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Intangible Assets ◽  
Good Governance ◽  
Case Study Research ◽  
Research Strategy ◽  
Actual Condition ◽  
Performance Measurement System ◽  
Balance Scorecard ◽  
The Balanced Scorecard

This study aims to examine the possibility of applying balanced scorecard to SAMSAT Mataram Office. The assertion of the importance of a more comprehensive measurement method that traditional measurements we know so far is very difficult to measure the intangible assets. Therefore, a performance measurement system that is able to measure the value of the intangible assets is required to estimate and deliver an economic success of the organization. Implementation of a balanced scorecard supported by the correct reporting system will support the realization of good governance. This research uses qualitative approach with Case Study research strategy. The result of the research shows that to increase the strategic role as public service provider institution with excellent service system and mechanism requires uniformity between performance measurement result with actual condition of office / institution performance or government organization. As a method of measuring the performance of the balanced scorecard framework is perceived to be relatively comprehensive, coherent, balanced and measurable compared to the measurement of AKIP performance in SAKIP, therefore the balance scorecard framework is then perceived as necessary for government agencies such as SAMSAT to be implemented in office performance measurement. Office performance measurement using the balance scorecard is not intended to replace the existing LAKIP framework within SAKIP, but rather an attempt to provide input within the AKIP framework by including key performance indicators that have not been considered in the SAKIP framework.

scholarly journals Mengukur Tingkat Kematangan Tata Kelola Sistem Informasi Akademik Menggunakan COBIT 4.1 dan Balanced Scorecard

2019 ◽  
Vol 5 (2) ◽  
pp. 127
Author(s):  
Elvis Pawan ◽  
Ema Utami ◽  
Asro Nasiri
Keyword(s):  
Organizational Performance ◽  
Balanced Scorecard ◽  
Cost Efficiency ◽  
Best Practice ◽  
Good Governance ◽  
Educational Institution ◽  
It Governance ◽  
Maturity Level ◽  
The Balanced Scorecard ◽  
Financial Perspective

Dalam perkembangan lembaga pendidikan sangat ditentukan oleh teknologi informasi (TI). Pada STIMIK Sepuluh Nopember Jayapura terdapat masalah dalam hal belum menyadari pentingnya untuk meningkatkan efisiensi biaya. Sehingga perlu dilakukan pengukuran untuk mengetahui tingkat kematangan lembaga dalam hal pengelolaan efisiensi biaya. Tata kelola TI sangat dibutuhkan untuk mengetahui sejauh mana pemanfaatan TI demi tercapaianya visi dan misi lembaga. Salah satu proses penting dalam penerapan tata kelola TI adalah melakukan evaluasi untuk mengetahui sejauh mana institusi menerapkan tata kelola yang baik. Penelitian ini menjelaskan bagaimana lembaga pendidikan dapat meningkatkan efisiensi biaya dan kontribusinya terhadap profitabilitas bisnis. Balanced Scorecard merupakan sebuah kerangka kerja yang baik untuk melakukan penilaian terhadap kinerja Organisasi. Dalam hal ini COBIT dan Balanced scorecard memberikan sebuah patokan pada financial perspektif yang dapat dijadikan acuan manajemen sebuah institusi yang ingin melakukan pembenahan khususnya dalam efisiensi biaya. Penelitian ini menghasilkan cara meningkatkan maturity level yang dapat dijadikan acuan oleh lembaga dalam menyusun tata kelola TI yang sesuai dengan best practice COBIT 4.1. Pada penelitian ini diperoleh kesimpulan bahwa tingkat kematangan tata kelola lembaga saat ini khususnya PO5 = 2,37 dan DS6=2,69, berada pada level 2.Kata Kunci — Tata Kelola TI, COBIT, Balanced ScorecardIn the development of educational institutions is largely determined information technology (IT). STIMIK Sepuluh November Jayapura there were problems in terms of not realizing the importance of increasing cost efficiency. Necessary to measure the maturity level of the institution in terms of managing cost efficiency. IT governance of an institution is needed to find out how far IT is used for achieving vision and mission. The most important processes in implementing IT governance is conducting an evaluation that aims to determine the extent of institutions in implementing good governance. This study explains how an educational institution can improve cost efficiency and its contribution to business profitability. The Balanced Scorecard is a good framework for assessing Organizational performance. COBIT and the Balanced Scorecard provide a benchmark for financial perspective that can be used as a reference for management in an institution that wants to make improvements, especially cost efficiency. This study has a way to improve the maturity level that can be used as a reference by the institution in compiling IT governance that is in accordance with COBIT best practices. In this study concluded that the current maturity level of institutional governance, especially PO5=2.37 and DS6=2.69, is at level 2Keywords— 3-5 IT Governance, COBIT, Balanced Scorecard

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.

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