scholarly journals Penerapan Balanced scorecard untuk meningkatkan kinerja Perbankan Syariah Sumatera Utara

Author(s):  
Julian Helmi ◽  
Nazaruddin Nazaruddin ◽  
Harmein Nasution ◽  
Juliza Hidayati

Islamic banking has enormous potential considering that Indonesia has the largest Muslim population in the world. The current performance measurement system for Islamic banks is still financial and non-financial, and there is an imbalance in the actual value of the company because it views financial and non-financial measurements as two important things that are not correlated. A comprehensive performance measurement system is urgently needed considering that Islamic banks must be able to follow market developments, such as the Balanced Scorecard. The aim of this research is to analyze the influence of the financial, customer, internal business, learning, and growth perspectives. Analyze which perspective is the most dominant in influencing the management performance of Islamic Banks. The results of the current research are Islamic banks in the growth stage towards the sustainability stage because they are supported by the application of goal-setting theory. Increasing employee performance satisfaction can be achieved by implementing an optimal system of leadership, motivation, and work spirit. This can be shown by the success of Islamic Banks in getting several awards from the business media.

Author(s):  
Wim Van Grembergen ◽  
Isabelle Amelinckx

The Balanced Scorecard (BSC) initially developed by Kaplan and Norton is a performance measurement system that supplements traditional financial measures with the criteria that measure performance from three additional perspectives: customer perspective, internal business perspective, and innovation and learning perspective. In recent years, the Balanced Scorecard has been applied to information technology in order to ensure that IT is fairly evaluated. The proposed methodology can also be applied to e-business initiatives. In this chapter, it is illustrated how the BSC can be used to measure and manage e-business initiatives. A generic e-business Balanced Scorecard is proposed and its development and implementation is discussed.


Author(s):  
David Barnes ◽  
Matthew Hinton

This chapter investigates how organizations have been adapting their performance measurement practices in response to their adoption of e-business in their business operations. It aims to identify the features and benefits of an effective e-business performance measurement system. Twelve organizations known to have had some success in developing performance measurement systems suitable for the online environment were studied. The researchers found that these organizations adopted an incremental rather than a radical approach to changing their performance measurement system for e-business, thereby avoiding the costs and disruption associated with the introduction of more complex performance metrics. Secondly, they eschewed the use of best practice recipes (such as the balanced scorecard). The study concludes that although these results may be at odds with the prescriptive generic performance measurement literature, they may be appropriate for the current state of development of e-business.


2002 ◽  
Vol 31 (4) ◽  
pp. 543-557 ◽  
Author(s):  
Wesley O. Hagood ◽  
Lee Friedman

One of the most significant challenges faced by public personnel executives today is measuring the performance of their human resources information system (HRIS) in order to justify the value-added contribution of the HRIS to accomplishing the organization's mission. Over the last year, the CIA developed and implemented a balanced scorecard-based performance measurement system for its HRIS to justify cost and highlight the effectiveness of the system. The HRIS Program Director, Patricia Minard, used the Kaplan-Norton balanced scorecard framework to identify and align the organization's goals, objectives, and measures; to gather baseline data to measure against established measurement targets; and to measure and demonstrate the value-added contribution of the HRIS.


Author(s):  
Gayuh Mukti Rahmatullah ◽  
Amak Mohamad Yaqoub

Indonesia is the largest archipelago in the world which of course, has many ports as a place reliance ship. Ports in Indonesia is always crowded by various ship activities. Such vessels require fossil fuels as the material preparation to continue the journey. This has become a business opportunity for PT. Pelayaran Hub Maritim Indonesia as a company engaged in fuel distribution. The operational activities of PT. Pelayaran Hub Maritim Indonesia has made performance measurement yet of the financial aspects only. Therefore, this study aims to design a performance measurement system for companies based on four perspectives of the balanced scorecard is a financial perspective, a marketing perspective, internal business process perspective and learning and growth perspective. This study uses a qualitative method research approach to the type of research in the form of action research case study, the data used is primary data. Data from this study obtained by interviewing the informant is determined based on the balanced scorecard perspectives. Results of this research is a performance measurement system and the weighting of each of the key performance indicators with paired comparison method to get the level of importance of each strategic objective.


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