Pengukuran Kinerja Bank Perkreditan Rakyat Werdhi Sedana Kabupaten Gianyar Dengan Teknik Balanced Scorecard

This research was conducted at BPR Werdhi Sedana from 2015 - 2017. The population is all employees and customers of BPR Werdhi Sedana. The sample for employees was 41 and the samples for customers used were 99 savings customers, 87 deposit customers and 96 credit customers. The technique used to take samples is simple random sampling.. The data analysis technique used is perspective on the Balanced Scorecard. The financial perspective got results that are categorized as good. The customer perspective can increase customer satisfaction that produces good numbers and is supported by an increase in the number of customers. The internal business perspective uses infrastructure capacity which has decreased and on innovation growth, BPR has been able to increase innovation in 2018. Then, the learning and growth perspective shows an increase in employee productivity and employee satisfaction. Keywords: Performance assessment, balance scorecard.

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Tinjauan Balanced Scorecard Dalam Mengukur Kinerja Rumah Sakit

Indonesian Journal of Pharmacy and Natural Product ◽

10.35473/ijpnp.v4i1.831 ◽

2021 ◽

Vol 4 (1) ◽

Author(s):

Niken Dyahariesti ◽

Richa Yuswantina ◽

Ni Nyoman Sri Ayu Sumarningsih ◽

Analia Dian Ningrum

Keyword(s):

Human Capital ◽

Balanced Scorecard ◽

Network Size ◽

Study Data ◽

The Balanced Scorecard ◽

Financial Perspective ◽

Organization Capital ◽

Business Perspective ◽

Customer Perspective ◽

Service Standards

ABSTRAKPengukuran kinerja dapat dilakukan dengan pendekatan Balanced Scorecard (BSC). Balanced Scorecard (BSC) dapat menganalisis dari 4 perspektif meliputi perspektif keuangan, perspektif pelanggan, perspektif bisnis internal serta perspektif pembelajaran dan pertumbuhan. Penelitian ini untuk menganalisis dan mengevaluasi kinerja Instalasi Farmasi Rumah Sakit Roemani Kota Semarang pada tahun 2017 dan 2018 dengan pendekatan BSC. Metode penelitian ini deskriptif non eksperimental yang bersifat deskriptif analitik. Data dianalisa menggunakan SPSS dan excel untuk dibandingkan dengan nilai standar pada masing-masing pengukuran. Hasil dari perspektif keuangan : NPM tahun 2017 6,49% dan tahun 2018 6,15%, ROI tahun 2017 7,17% tahun 2018 6,18%, ITOR tahun 2017 sebesar 10,24 kali dan tahun 2018 12,41 kali, Rasio efektvitas tahun 2017 104,70% dan tahun 2018 96,55%, rasio efisiensi tahun 2017 63,10% tahun 2018 58,54%. Hasil dari perspektif pelanggan : retensi pelanggan tahun 2017 92,91% dan tahun 2018 95,24%, tingkat keterjaringan tahun 2017 96,27% dan tahun 2018 91,42%, kepuasan pelanggan pasien merasa puas. Pada perspektif bisnis internal dispensing time resep racikan 78 menit dan resep non racikan 34 menit. Tingkat ketersediaan obat sebesar 99,25%. Kinerja perspektif pembelajaran dan pertumbuhan pada indikator human capital dan organization capital tinggi, indikator information capital cukup tinggi. Evaluasi kinerja IFRS Roemani Kota Semarang pada perspektif keuangan dapat dikatakan cukup baik dan evaluasi kinerja pada perspektif pelanggan sudah baik. Perspektif bisnis internal belum memenuhi standar pelayanan minimal untuk resep racik maupun non racik. Pespektif pembelajaran dan pertumbuhan pada indikator human capital dan organization capital kategori tinggi, sedangkan pada indikator information capital kategori cukup tinggi. Kata Kunci : Analisis Kinerja, Balanced Scorecard, Instalasi Farmasi Rumah Sakit ABSTRACTPerformance measurement can be done with the Balanced Scorecard (BSC) approach. The Balanced Scorecard (BSC) can analyze 4 perspectives, including financial perspective, customer perspective, internal business perspective and learning and growth perspective. This research aimed to analyze and evaluate the performance of Roemani Hospital Semarang Pharmacy Installation in 2017 and 2018 using BSC approach. The method used was a non-experimental descriptive analytic descriptive study. Data were analyzed using SPSS and Excel to be compared with the standard values for each measurement. Results from the financial perspective were : NPM was 6.49% (2017) and 6.15% (2018); ROI was 7.17 (2017) and 6.18 in 2018; ITOR in 2017 was 10.24 times and 12.41 times (2018), effectiveness ratio in 2017 was 104.70% and 96.55% (2018) ; efficiency ratio in 2017 was 63.10% and 58.54% (2018). Results from a customer perspective were; customer retention in 2017 92.91% and 95.24% (2018), the 2017 network size was 96.27% and 91.42% in 2018, and the customer satisfaction level of patients was satisfied. For the internal business perspective, dispensing time was 78 minutes and non-dispensed drug was 34 minutes. The availability level of drugs was 99.25%. The performance of learning and growth perspectives on the indicators of human capital and organization capital was high, while the indicator of information capital was quite high.It can be concluded that the pharmacy department of Roemani Hospital performance’s evaluation from a financial perspective was quite good and the performance evaluation from the customer's perspective was good. From the internal business perspectives, it did not meet the minimum service standards for both dispensed and non- dispensed drugs. The learning and growth perspective on the indicator of human capital and organization capital was high, while the information capital indicator was quite high. Key word: Performance analysis, Balanced Scorecard, hospital pharmacy installation

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ANALISIS BALANCE SCORE CARD SEBAGAI SUATU ALAT PENGUKURAN KINERJA PERUSAHAAN (Studi Kasus pada PT. Sierad Produce Tbk.)

Jurnal Ilmiah Binaniaga ◽

10.33062/jib.v7i01.278 ◽

2019 ◽

Vol 7 (01) ◽

pp. 61

Author(s):

Syarief Gerald Prasetya

Keyword(s):

Balanced Scorecard ◽

Organizational Innovation ◽

Research Result ◽

Company Performance ◽

Balance Scorecard ◽

Financial Perspective ◽

Top Managers ◽

Business Perspective ◽

Customer Perspective ◽

Operational Activity

Information technology era forces a company to find out and to make use new ways to win competition. One of the way that company can go through the competition is to emprove the company performance. Company performance can only be done if the level of the company’s performance in the past and currently known clearly. Analyzing tool which determine the level of company performance is balance scorecard analysis. Balanced scorecard is interpreted as a set of measurement which shows the pictures of the business in brief but comprehensive to the top managers. Balanced scorecard covers the standard criterias of financial describes the actionwhich has been carried out for customer satisfaction, internal process, organizational innovation and the improvements of measurement of operational activity as a trigger of financial performance in the future. In this research, there are four perspective of balanced scorecard searched, which consists of financial perspective, customer perspective, internal business perspective, and also learning and growth perspective. Based on the results of th e research carried out at PT Sierad Produce Tbk, the writer concludes that the arrangement and the implementation of the balance scorecard have been done well because the achievement of the performance on KPI (key performance indicators) has been reached in general eventhough the achievement is not 100%. Based on the evaluation of the research result, the writer suggest to always keep controlling of balance scorecard and also on the achievement target of aech perspective. The controller should handle soon if there is any deviation infraction on balance scorecard implementation. Keywords : Balanced scorecard, financial perspective, customer perspective, internal business perspective, also learning and growth perspective.

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ANALISIS PENILAIAN KINERJA PT. BANK BRI, TBK KANWIL MAKASSAR DENGAN PENDEKATAN BALANCE SCORECARD

Bongaya Journal for Research in Management (BJRM) ◽

10.37888/bjrm.v2i1.106 ◽

2019 ◽

Vol 2 (1) ◽

pp. 26-36

Author(s):

A Muara Arumbarkah

Keyword(s):

Balanced Scorecard ◽

Measurement Model ◽

Balance Scorecard ◽

The Balanced Scorecard ◽

Balance Score Card ◽

Financial Perspective ◽

Score Card ◽

Customer Perspective ◽

The Relationship

In certain periods, an assessment of a condition of the bank's financialstatements is needed to determine the organization's performance and its level of health.In this measurement contains information about the amount of assets (assets) owned aswell as liabilities and equity (own capital). Then it will also be illustrated the results of thebusiness obtained by the bank as well as the expenses and costs incurred to obtain theseresults in a certain period. This study aims to analyze the performance of PT. Bank BRI,Tbk using the balanced scorecard approach which is reflected through four mainperspectives, namely financial perspective, customer perspective, internal businessperspective and growth and learning perspective. This study uses a case study approachsupported by a survey that collects information about factors related to the researchvariable. With the Balance Score-card approach. Expected measurement model. Thisanalytical method can provide accurate and detailed answers. The results of this studyindicate that Financial Perspective (X3) is the most dominant variable influencing BRIBank Performance (Y) The relationship between variables X and Y is very strong indicatingthat the variable Financial Perspective, Customer Perspective, Internal BusinessPerspective & Growth and Learning Perspective have influence a very significant (96.4%)effect on BRI Bank Performance (Y) while theoretical conclusions are all variables thathave a significant effect.

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The Application of the Balanced Scorecard as a Method of Implementing Strategies in an Effort to Improve the Performance of the University of Timor

HASANUDDIN JOURNAL OF BUSINESS STRATEGY ◽

10.26487/hjbs.v1i4.288 ◽

2019 ◽

Vol 1 (4) ◽

pp. 67-73

Author(s):

Rikhardus Bria Seran ◽

Otto Randa Payangan ◽

Sumardi Sumardi

Keyword(s):

Balanced Scorecard ◽

Sampling Techniques ◽

Administrative Staff ◽

Balance Scorecard ◽

The Balanced Scorecard ◽

Work Program ◽

Financial Perspective ◽

Business Perspective ◽

The University ◽

Implementing Strategies

This study aims to find out Knowing 1) the application of balance scoreCard by translating the vision, mission of the University of Timor based on four perspectives, 2) Measuring the performance of the University of Timor based on the balanced scorecard perspective. This research is qualitative research. The sample in this study was 316 respondents consisting of lecturers, students and alumni of the University of Timor and using random sampling techniques. Data were analyzed by qualitative analysis methods. The results of the study show that translating vision and mission into four perspectives (financial, customer, internal business and growth and learning) results in a balanced scorecard design which is a proposed work program at the University of Timor. While performance measurement uses four perspectives on the balanced scorecard; the customer's perspective according to students reaches 2716 points is categorized as not good. 1711 points for the lecturer's internal business perspective are said quite well. 1004 points for the perspective of growth and learning of lecturers are quite well. 1800 points for the growth and learning perspective of administrative staff are categorized quite well. 541 points for the financial perspective of University of Timor officials are also categorized quite well

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

Binus Business Review ◽

10.21512/bbr.v6i1.1438 ◽

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.

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ANALISIS KINERJA MANAJEMEN BERDASARKAN BALANCED SCORECARD

Jurnal Bisnis dan Manajemen ◽

10.20961/jbm.v15i1.4114 ◽

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

The purpose of the research was to help CV. Angkasa manager in measuring business growth level and increasing capability and also commitment personal, They were expected could increase employee productivity and make production time more efficient so that able to increase service quality to customer.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 .The results showed (1) financial on CV. Angkasa was good, (2) most of customer’s were satisfied on its product’s even though there were complaint of delay product’s distribution (3) inefficiency 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.

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AN ANALYSIS OF BALANCED SCORECARD AS TOOL OF MEASUREMENT PERFORMANCE AT THE BANK OF BENGKULU

Managament Insight: Jurnal Ilmiah Manajemen ◽

10.33369/insight.13.1.15-32 ◽

2019 ◽

Vol 13 (1) ◽

pp. 15-32

Author(s):

Nadia Sigiro

Keyword(s):

Balanced Scorecard ◽

The Balanced Scorecard ◽

Know How ◽

Business Perspective ◽

Customer Perspective ◽

Employee Coaching

The purpose in this research was one effort to help the perpetratorts business in asses the performance of the company (banking). Which is to know how the performance of PT.Bank of Bengkulu in the period 2013-2015 years, if viewd with the Balanced Scorecard approach. Based on the result measured performance used Balanced Scorecard method in Pt.Bank of Bengkulu viewed from the fourth perspective there were : 1. Perspective finance result of ratio ROA 2013 year amount 4,51%, 2014 year amount 3,69% and 2015 year amount 3,29% this can be said healthy. The result ratio BOPO 2013 year amount 526,35%, 2014 year amount 571,62% and 2015 year amount 593,99% this can be said unhealthy. The result ratio LDR 2013 year amount 104,05%, 2014 year amount 85,79% and 2015 year amount 91,05% this can be said healthy. 2. Customer perspective, the result from satisfaction of customer can be categorized satisfied at frequent 3,41-4,20 intervals. 3. Business perspective interval, the result from ratio AETR 2013 year amount 0,06% this can be said not good. 4. Perspective learning and growth, the result from productifitas employee 2013 year amount 19,81%, 2014 year amount 20,73% this can be said good. 2015 year amount 16,09% this can be said not good. Employee coaching 2013 year amount 0% this can be said not good, 2014 year amount 6,44% and 2015 year amount 16,09% this said good.Keyword: Performance, Balanced Scorecard, Bengkulu Banking

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

Profit ◽

10.21776/ub.profit.2021.015.01.1 ◽

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.

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PENERAPAN BALANCED SCORECARD SEBAGAI PENGUKUR KINERJA MANAJEMEN PADA RUMAH SAKIT UMUM DAERAH INDRAMAYU

Jurnal Riset Akuntansi dan Keuangan ◽

10.21460/jrak.2008.41.142 ◽

2008 ◽

Vol 4 (1) ◽

pp. 48

Author(s):

Magdalena Nany ◽

Lyna Raharjo ◽

Kartika W.H

Keyword(s):

Financial Performance ◽

Balanced Scorecard ◽

District Hospital ◽

Profit Margin ◽

Financial Perspective ◽

Business Perspective ◽

Customer Perspective

The objective of this research was to measure management's performcmce by applying balanced scorecard. Balanced scorecard is a contemporary managernent tool used to upgrade organization's capability by multiplying financial performance. Balanced scorecard has 4 perspectives.These perspectives are financial perspective, customer perspective, process intern business perspective and learning and growth perspective. Data were collected by questionnaire and interview. Thirty 'five patients and 40 employees from District Hospital of Indrar4oyu were taken as samples. The results-obtainedfrom applytng balanced scorecardwere : (I) Financial perspective, ROI tends to increase, but revenae growth tends to decrease; (2) Customer perspective, patients'retention tends to decrease and patients' acquisition tends to increase, but patients do not satisfy enough with District Hospital of Indramayu; (3) Process intern business perspective, hospital's productivity tends to increase and profit margin tends to increase, to:o; (4) Learning and growth perspective, employees' productivity tends to increase, but employees' retenfion tends to increase and employees do not satisfu enough with District Hospital of Indramayu.Keywords: management's performance, balanced scorecard, financial perspective, customer perspective, process internbusiness perspective, learning and growth perspective.

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Measuring and Managing E-Business Initiatives through the Balanced Scorecard

Strategies for Information Technology Governance ◽

10.4018/978-1-59140-140-7.ch006 ◽

2011 ◽

pp. 152-168 ◽

Cited By ~ 5

Author(s):

Wim Van Grembergen ◽

Isabelle Amelinckx

Keyword(s):

Information Technology ◽

Performance Measurement ◽

Measurement System ◽

Balanced Scorecard ◽

Performance Measurement System ◽

Financial Measures ◽

The Balanced Scorecard ◽

Business Perspective ◽

Customer Perspective ◽

A Performance

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.

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