scholarly journals ANALISIS PENGUKURAN KINERJA KOPERASI SYARIAH BERDASARKAN BALANCED SCORECARD (STUDI PADA KOPERASI SYARIAH BAITURRAHMAN BANDA ACEH)

2019 ◽  
Vol 4 (3) ◽  
pp. 532-546
Author(s):  
Hanif Syah Reza Funna ◽  
Suazhari Suazhari
Keyword(s):  
Balanced Scorecard ◽  
Business Processes ◽  
Innovation Process ◽  
Poor Performance ◽  
Employee Productivity ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Operating Process ◽  
Process Perspective ◽  
Data Documentation

This study aims to determine the performance of Baiturrahman Sharia Cooperative based on the balanced scorecard method. This research is descriptive with the method of collecting data documentation, interviews, and questionnaires. The analysis used is the Balanced Scorecard analysis. The respondents in this study were 93 cooperative members and 14 cooperative employees. Based on the results of the study using the balanced scorecard, the financial perspective obtained values in each ratio, namely the current ratio of 25, Total Debt to Total Asset Ratio of 0, and Return On Asset of 25 which showed poor performance in the cooperative financial perspective. In the customer perspective, customer retention has increased by 24%, the level of customer acquisition has increased by 10%, as well as the level of customer satisfaction which has a score of 4.0 which shows good customer performance. In the perspective of internal business processes, the innovation process gets a score of 4.6, the operating process gets a score of 4.7, and good after-sales service shows the performance of a good internal business process perspective. In the perspective of learning and growth, employee productivity increases, the results of employee retention indicate that the company can hold employees accountable, and employee satisfaction which scores 4.6 which shows performance in the perspective of good cooperative learning and growth. Overall, the four perspectives show good categories except in a financial perspective.

scholarly journals PERFORMANCE MEASUREMENT OF "SAHABAT" COFFEE INDUSTRY IN LUBUKLINGGAU: APPLICATION OF BALANCED SCORECARD (BSC)

2017 ◽  
Vol 16 (2) ◽  
pp. 177-190
Author(s):  
Wiwik Aspriyati ◽  
Apri Andani ◽  
Ketut Sukiyono
Keyword(s):  
Balanced Scorecard ◽  
Business Processes ◽  
Employee Productivity ◽  
Company Performance ◽  
Financial Perspective ◽  
The Future ◽  
Marketing Area ◽  
Process Perspective ◽  
Internal Business Process ◽  
Ground Coffee

The purpose of this research is firstly to measure the company performance of Ground Coffee Sahabat viewed from the perspective of finance, customers, internal business processes, learning and growth. Second to recommend strategies that should be applied in the future. The method used is Balanced Scorecard (BSC), by measuring equally financially and non-financially, divided into four perspectives: financial, customer, internal business processes, learning and growth. The results showed that the company performance of Ground Coffee Sahabat based on financial perspective is good with the number of score 4, the perspective of the customer category good with the number of score 1, internal business process perspective in the category of good with a score of 5, and learning and growth perspective also in good category with score 1. Overall the performance of this company can be said good with the overall weighting value of 0.7 and is on the scale of business "good". In the future strategy recommendations, the company further improves financial performance in generating profits, increasing sales, providing better service to customers, expanding the marketing area, expanding the form of cooperation with suppliers, increasing production numbers, better able to retain employees, and improve employee productivity. Keywords: Corporate Performance, Balanced Scorecard (BSC), Strategy

scholarly journals Analisis Kinerja Pegawai melalui Pendekatan Balanced Scorecard pada Kantor Sekretariat Daerah Kota Depok

Telaah Bisnis ◽  
2017 ◽  
Vol 17 (1) ◽  
Author(s):  
Astri Susana Maharani ◽  
Ignatius Jeffrey ◽  
Augustina Kurniasih
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Standard Operating Procedure ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Standard Operating ◽  
Customer Perspective ◽  
Process Perspective ◽  
Internal Business Process

This study aims to analyze the performance of employees through the Balanced Scorecard ap­proach consisting of four perspectives: financial, customer, internal business processes, and learning and descriptive growth perspective. The method used is literature search on a budget document called Laporan Akuntabilitas Kinerja Pemerintah (LAKIP) or Government Perfor­mance Accountability Report, of Regional Secretariat office Depok in 2012-2013. The budget document was prepared in April 2014 for the financial perspective, while the other three per­spectives were made through questionnaires completed by 30 respondents from the work part­ners of Regional Secretariat Office of Depok City. While the questionnaires for internal business process perspective, and learning and growth perspective were filled out by 129 respondents from the employee of Regional Secretariat Office of Depok City. These questionnaires were prepared within the period of March-September 2014. Likert scale was used for variable mea­surement where a score of 1 was the lowest value and the highest value was a score of 5. Hy­pothesis testing was done by assessing the results of the answers on the understanding of work partners and employees, by understanding the value of the percentage. The result showed that the performance of the financial perspective was very good, and the performance of employees through customer perspective indicated employees produce services in accordance with their duties and functions was also very good, which was showed by as much as 85.65% of respon­dents agreed. Moreover, the internal business process perspective showed employee produces services in accordance with the Standard Operating Procedure (SOP) as well as the result of learning and growth perspective were very good, with the results of as much as 89.14% and 91.59% of respondents agreed, respectively. These perspectives, hopefully will generate Bal­anced Scorecard framework that in turn, will provide inputs for the development of Human Resources (HR) at the office of the Regional Secretariat Depok.

scholarly journals PERFORMANCE MEASUREMENT ANALYSIS USING SWOT AND BALANCED SCORECARD METHODS

2019 ◽  
Vol 3 ◽  
pp. 69-73
Author(s):  
Shafira Putri Ramadhani ◽  
M. Qurtubi ◽  
M Ragil Suryoputro ◽  
Wahyudhi Sutrisno Wahyudhi Sutrisno
Keyword(s):  
Balanced Scorecard ◽  
Production Efficiency ◽  
Rating Scale ◽  
Goat Milk ◽  
Employee Productivity ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Measurement Analysis ◽  
Average Operating ◽  
Process Perspective

CV. XYZ is a company engaged in goat farming and goat milk processing which is developing to place itself in the industry today. To place companies in the industrial world must know the level of performance and strategies needed. One method that can be used is SWOT and the balanced scorecard methods. For the SWOT results, the company is in quadrant I, which means that the company is very profitable because the company has internal power to take advantage of opportunities that exist in the external environment. Then for balanced scorecard results, the first financial perspective: the average net profit margin is 42.31%, the average ROA is 6.91%, the average ATO is 15.85%, and the average operating ratio is 1.043. All measures in the financial perspective have reached the target. Strategic measure in the customer's perspective: the level of customer satisfaction is 77.58% which has reached the target and customer acquisition an average of 3.49% which has not reached the target. Strategic measure internal business process perspective: promotion intensity, product innovation, after-sales service, and production efficiency that has reached the target. Strategic measure of growth and learning perspective using: employee satisfaction level of 85.69%, average employee retention of 14.64%, and average employee productivity of 5.05%. Strategic measures in the perspective of growth and learning cannot reach the targets of the company. Based on the overall calculation on the company, the performance rating scale is 0.20 and is included in the fairly good category.

THE BALANCED SCORECARD METHOD FOR ASSESSING COMPANY PERFORMANCE (Case Study at PT Salatiga State Electricity Company)

2020 ◽  
Vol 4 (03) ◽  
Author(s):  
Wikan Budi Utami ◽  
Iin Emy Prastiwi ◽  
Suhesti Ningsih
Keyword(s):  
Balanced Scorecard ◽  
Business Processes ◽  
Sampling Procedure ◽  
Company Performance ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Process Perspective ◽  
Quantitative Descriptive ◽  
Internal Business Process

This study aims to examine whether financial perspectives, customers, internal business processes, as well as perspectives of growth and learning partially or simultaneously affect the performance of PT Salatiga State Electricity Company (PLN). This study uses a quantitative descriptive approach with a population of employees of PT Perusahaan Listrik Negara (PLN) Salatiga. The sampling procedure used in this study is the purposive sampling method. This study uses a sample of 32 employees who fit predetermined criteria. Data in this study were collected by distributing questionnaires. The results of this study indicate that the financial perspective, customers, internal business processes as well as the perspective of growth and learning simultaneously have a significant effect on the performance of PT Salatiga State Electricity Company (PLN) as evidenced by the significance value of F (0.007) F table (2.71). Partially the variables of financial perspective, customer, and internal business process perspective have no significant effect on company performance, while the growth and learning perspective variable has a positive and significant effect on company performance. The adjusted R square determination coefficient is 0.309. This proves that the independent or independent variable is able to influence the dependent or dependent variable by 30.9%, while the remaining 69.1% is influenced by other variables outside this study. Keywords: balanced scorecard, company performance

scholarly journals Analisis Pengukuran Kinerja Menggunakan Metode Balanced Scorecard pada PT.Bahtera Utama

2015 ◽  
Vol 6 (1) ◽  
pp. 35
Author(s):  
Erwin Erwin ◽  
Hartiwi Prabowo
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Product Distribution ◽  
Employee Productivity ◽  
Strategic Objectives ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective ◽  
Internal Business Process

This research was conducted in PT.Bahtera Utama by measuring performance using the Balanced Scorecard as measured through four perspectives, that is financial perspective, the customer perspective, internal business process perspective, and learning and growth perspective. The purpose of this study was to measure the performance with balanced scorecard, analyze and recommend the results to the company. The research method used is a case study and survei methods with descriptive research. The results of this study indicate that the performance of the financial perspective quite good includes the profits, revenue, productivity, and the short term liabilities have not been able to be achieved as expectations. For Customer perspective, the performance of the companies is very good where customer satisfaction and loyalty must be maintained, for the continuation of the order. For Internal Business Process perspective, the company's performance in terms of both innovation and quality of products are very good, but in the time of processing product distribution is average and company has been able to fix it with the strategic objectives effectively and efficiently. For learning and growth perspective, the performance is good at all points but in the employee productivity and commitment, the targets have not been able to be achieved and the application of the information technology is very good. Overall assessment of performance on the PT.Bahtera Utama is good with the score of 4.29.

scholarly journals ANALISIS KINERJA MANAJEMEN BERDASARKAN BALANCED SCORECARD

2017 ◽  
Vol 15 (1) ◽  
pp. 45
Author(s):  
Jumingan Jumingan
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Employee Productivity ◽  
Business Growth ◽  
Production Time ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective ◽  
Internal Business Process

<p><em>The purpose of the research was to help CV. Angkasa manager in measuring business growth level and increasing capability and also commitment personal, The</em><em>y</em><em> were expected could increase employee pr</em><em>o</em><em>ductivity and make production time more efficient so that able to increase service quality to customer.</em></p><p><em>The research is case study was applied on CV. Angkasa, Using descriptive methodology. Variables in this research using forth perspective in Balanced Scorecard are financial perspective, customer perspective, internal business process perspective, learning and growth perspective .</em></p><p><em>The results showed (1) financial on CV. Angkasa was good, (2) most of customer’s were satisfied on its product’s even</em><em> </em><em>though there were complaint of delay product’s distribution (3) ineff</em><em>ic</em><em>ien</em><em>c</em><em>y production time was reason of delay product’s distribution occurred (4) lower employee ethos was caused by lower company attention which had on impact to relationship between employee and manager that will affect employee productivity.</em></p>

scholarly journals COMPANY PERFORMANCE APPRAISAL USING THE BALANCE SCORECARD METHOD TO IMPROVE PERFORMANCE IN PUBLIC COMPANIES JASA TIRTA I

Profit ◽  
2021 ◽  
Vol 15 (01) ◽  
pp. 1-7
Author(s):  
Supriyadi Eko Prasetiyo ◽  
Mohammad Burhan ◽  
Gaguk Apriyanto
Keyword(s):  
Performance Appraisal ◽  
Balanced Scorecard ◽  
Performance Indicators ◽  
Company Performance ◽  
Public Performance ◽  
Public Companies ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective

Jasa Tirta I Public Company is a state-owned company engaged in the management of water resources. The quality of the performance of an organization can be known by measuring the performance of the achievement of performance indicators. Comprehensive planning of performance indicators is needed. This study aims to determine the performance measurement of Perum Jasa Tirta I by the Balanced Scorecard method and then analyzed by the PDCGA (Plan-Do-Check-Goal-Action) method for continuous improvement to improve company performance. The research method used in this study uses a mixed-method approach. The results showed that the measurement of public performance based on the Balanced Scorecard Perum Jasa Tirta I 2015-2019 method is divided into 4 approaches: financial perspective, customer perspective, internal business process perspective, and learning & growth perspective including good performance. Judging from the financial perspective it is included in the very good category. From the customer perspective, it is included in the excellent category. From the internal business perspective it is classified as quite good, Electricity Raw Water Service indicators reached 93% of the 100% target and environmental management achieved 97% of the 100% target. From the perspective of learning & growth in the excellent category.

scholarly journals Strategy Map dan Rancangan Balanced Scorecard PT. DPI

2018 ◽  
Vol 7 (2) ◽  
pp. 117
Author(s):  
A Fakhri Arifyanto
Keyword(s):  
Balanced Scorecard ◽  
Customer Relationship ◽  
Strategy Development ◽  
Strategic Objectives ◽  
The Balanced Scorecard ◽  
Strategic Issues ◽  
Strategic Objective ◽  
Financial Perspective ◽  
Strategy Map ◽  
Process Perspective

This research aims to compile and designing Strategy Map and Balanced Scorecard on PT. DPI in order to achieve the objective of becoming an international organization or world class company.  According to David P. Norton which had been quoted by Mathews (2007), Balanced Scorecard is precise methodologies to develop measurement which is capable to describe the organization’s strategy.  Development of Strategy Map is the key to design effective Balanced Scorecard. The analysis result stated that the Strategy Map of PT. DPI could be compiled by virtue of the strategic issues in the corporate level, meanwhile for the Balanced Scorecard design consists of four perspectives in which financial perspective to improve the ROI of strategic objective by increasing revenue from existing product and new product.  Customer perspective, with the strategic objective of customer satisfaction, increased market share by retaining existing customers and add new customers.  Internal Business Process Perspective, with a strategic objective of developing superior products, innovative and sophisticated, improved customer relationship management.  Learning and Growth Perspective, with strategic objectives to improve the quality, professionalism of human resources DPI, to develop a conducive climate in DPI (improve DPI climate).    

scholarly journals Pengukuran Kinerja Perusahaan Pada Pt. Yyy Dengan Menggunakan Metode Balanced Scorecard

2019 ◽  
Vol 3 (3) ◽  
Author(s):  
Richardson Harjanto Nurdin
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Company Performance ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective ◽  
Internal Business Process ◽  
Year 2013

This research aims to find out how the company performance of PT. YYY can be measured and evaluated by using the balanced scorecard method. The research using the balanced scorecard method aims to evaluate four important perspectives at PT. YYY which includes financial perspective, internal business process perspective, customer perspective, and growth and learning perspective in the period of the year 2013 to 2017.

scholarly journals Analisis Kinerja Koperasi Unit Desa Menggunakan Balanced Scorecard

2020 ◽  
Vol 16 (2) ◽  
pp. 113-128
Author(s):  
Jatmiko Wahyudi ◽  
Siti Qorrotu Aini
Keyword(s):  
Balanced Scorecard ◽  
Secondary Data ◽  
Point Of View ◽  
Primary Data ◽  
Fiscal Year ◽  
Well Performance ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Process Perspective ◽  
Learning Development

ENGLISHThis study aims to analyze the performance of a village unit cooperative (KUD) as a business entity using the balanced scorecard instrument. The research was conducted in July 2020 with KUD Bahagia, one of rural cooperatives in Pati Regency, as research object. This research used a quantitative and qualitative approach (mix method). Primary data were obtained by interviewing KUD administrators and field observations, while secondary data were derived from the annual report of the KUD Bahagia in 2020 fiscal year. Data were analyzed using a balanced scorecard to determine the performance of KUD from four perspectives namely financial perspective, customer perspective, internal business process perspective, and learning development perspective. The results showed that from balanced scorecard point of view, in general KUD Bahagia showed well performance. Few indicators show lower performance and the management of KUD Bahagia should pay attention for the indicators.The number of KUD members tends to decrease and the use of information technology in managing administration and running a business need to be boosted. INDONESIAPenelitian ini bertujuan untuk menganalisis kinerja badan usaha berbentuk Koperasi Unit Desa (KUD) dengan menggunakan instrumen balanced scorecard. Penelitian dilaksanakan pada bulan Juli 2020 dengan objek penelitian KUD Bahagia di Kabupaten Pati. Penelitian menggunakan pendekatan kuantitatif dan kualitatif secara bersama (mix method). Data primer diperoleh dengan cara wawancara dengan pengurus KUD dan observasi lapangan sedangkan data sekunder diperoleh dari laporan rapat anggota tahunan Koperasi Unit Desa (KUD) Bahagia Tahun 2020. Data dianalisis dengan menggunakan balanced scorecard untuk mengetahui kinerja KUD dari perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, serta perspektif pembelajaran dan pertumbuhan. Hasil penelitian menunjukan bahwa ditinjau dari analisis balanced scorecard, Koperasi Unit Desa (KUD) Bahagia secara umum menunjukkan kinerja yang baik. Beberapa indikator kinerja yang perlu mendapat perhatian dari pengelola KUD Bahagia adalah penurunan jumlah anggota KUD dan masih perlu dioptimalkan penggunaan teknologi informasi dalam mengelola administrasi maupun menjalankan usaha.

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