scholarly journals Penerapan Prinsip Good Corporate Governance pada Kinerja Berbasis Balanced Scorecard di LPD Kabupaten Badung

2020 ◽  
Vol 31 (5) ◽  
pp. 1263
Author(s):  
Made Yunita Chandra Dewi ◽  
I Ketut Yadnyana
Keyword(s):  
Corporate Governance ◽  
Multiple Regression ◽  
Balanced Scorecard ◽  
Primary Data ◽  
The Balanced Scorecard ◽  
Good Corporate Governance ◽  
And Performance

Good corporate governance (GCG) is a system to regulate the structure and mechanism so that it can drive the efficiency and performance of the company. This study aims to determine the effect of GCG on the performance of the balanced scorecard based on the LPD in Badung. Proxies used are GCG principles consisting of transparency, accountability, responsibility, independence and fairness. Sampl  are 72 LPD in Badung. primary data with questionnaires are used and analyzed by multiple regression. The results indicate that the application of the principle of responsibility has a significant effect, while the principles of transparency, accountability, independence, and reasonableness do not have a significant effect on performance based on the Balanced Scorecard. Keywords: Good Corporate Governance Principles; Performance Based Balanced Scorecard.

scholarly journals PENGARUH KEPEMIMPINAN ETIS DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN BUMN DI INDONESIA

2021 ◽  
Vol 21 (1) ◽  
pp. 137
Author(s):  
Mulyadi Mulyadi
Keyword(s):  
Corporate Governance ◽  
Organizational Performance ◽  
Ethical Leadership ◽  
Secondary Data ◽  
Vice President ◽  
Primary Data ◽  
Performance Excellence ◽  
Good Corporate Governance ◽  
Governance Practices ◽  
And Performance

<p><em>The purposed of this study to examined the influence of ethical leadership on the performance of SOEs in Indonesia, either directly or via a variable good corporate governance practices as a mediating variable. This study using both of primary data, ethical leadership variable and secondary data, good corporate governance index and performance of SOEs. SOEs performance are extracted from two type, first the company's health and assessment criteria for performance excellence. Both of these performance measures has been assesed both of by internal assessment and also the SOE and independent parties.This research used data of 63 state-owned enterprises with such criteria. Primary data such as ethical leadership data, obtained from the Vice President, Senior Vice President of 63 SOEs. SOEs data obtained from internal asesment and by independen party. Results of the study revealed that ethical leadership significant effect on organizational performance. Ethical leadership directly positive significant effect on organizational performance, while good corporate governance can not be a mediating variable. This study also proved significant influence ethical leadership positively to good corporate governance. Other findings, good corporate governance positively affects organizational performance. Ethical leadership a more direct impact on organizational performance compared to the indirect influence through the mediating variables of good corporate governance. The findings reveal the higher index of corporate governance and ethical leadership, the higher the performance of the organization.</em></p>

The Balanced Scorecard beyond Adoption

2018 ◽  
Vol 17 (3) ◽  
pp. 115-134 ◽  
Author(s):  
Gaurav Gupta ◽  
Stephen B. Salter
Keyword(s):  
Organizational Culture ◽  
Balanced Scorecard ◽  
Network Theory ◽  
Actor Network Theory ◽  
Primary Data ◽  
Manufacturing Companies ◽  
The Balanced Scorecard ◽  
And Performance ◽  
High Level ◽  
The Relationship

ABSTRACT Utilizing the theoretical underpinnings of the actor-network theory (ANT) and neo-institutional theory, we develop and test a model of the relationship between organizational culture and the use of the balanced scorecard (BSC). The data are collected from 1,126 top management and other employees in 48 manufacturing companies in India. After primary data collection and using path analysis, we find that the usage of the BSC is dependent on organizational culture. Organizations that are future and performance oriented with a high level of power distance have higher levels of BSC usage. This usage is found to be lower in organizations that are collectivist and uncertainty avoidant.

scholarly journals PENERAPAN CORPORATE GOVERNANCE DENGAN MENGGUNAKAN BALANCE SCORECARD PADA BANK MANDIRI JEMBER

BISMA ◽  
2018 ◽  
Vol 11 (3) ◽  
pp. 378
Author(s):  
Ponti Primastuti Aulia Nugraheni
Keyword(s):  
Corporate Governance ◽  
Balanced Scorecard ◽  
Implementation Process ◽  
Balance Scorecard ◽  
Work Processes ◽  
The Balanced Scorecard ◽  
Goods And Services ◽  
Good Corporate Governance ◽  
A Company

Abstract: Good corporate governance is a barometer of for a company accountability. A poor corporate governance implementation is presumed as one of the causes of various corporate financial business scandals. Banking companies deal directly with the provision of goods and services to meet the wants and needs of the community. In this case, the community is the customer that must be served well in order to meet their satisfaction by applying a good organizational management mindset to improve the customer (community)  satisfaction. Applying the Balanced Scorecard (BSC) approach, banks will be able to explain their mission to the community, identify the indicators of public satisfaction more transparently, objective, and measurable, and  identify the work processes and the quality of human resources needed to achieve their mission and vision. In the implementation process, the banking activities will produce a community-oriented strategic management system. Keywords:  Corporate Governance, Bank, BSC.

Performance Measurement using Balance Score Card and its Applications: A Review

2015 ◽  
Vol 4 (3) ◽  
Author(s):  
Shradha Gawankar ◽  
Sachin S. Kamble ◽  
Rakesh Raut
Keyword(s):  
Performance Measurement ◽  
Organizational Performance ◽  
Performance Management ◽  
Balanced Scorecard ◽  
Strategic Change ◽  
The Balanced Scorecard ◽  
Balance Score Card ◽  
Measurement Framework ◽  
Score Card ◽  
And Performance

This paper aims to propose the idea of briefly explaining the balance scorecard by highlighting its use, application in depth. A critical enabler in achieving desired performance goals is the ability to measure performance. Despite the importance of accurately measuring organizational performance in most areas of academic research, there have been very few studies that have directly addressed the question of how overall organizational performance is or should be measured. Perhaps more importantly, none of these studies seems to have significantly influenced how overall organizational performance is actually measured in most of the empirical research that uses this construct as a dependent measure. The most popular of the performance measurement framework has been the balanced scorecard abbreviated as BSC. The BSC is widely acknowledged to have moved beyond the original ideology. It has now become a strategic change management and performance management process. The approach used in this paper is the combination of literature review on evolution of balance score card and its applications in various sectors/organizations/ areas. This paper identify that the balanced scorecard is a powerful but simple strategic tool and the simplicity of the scorecard is in its design. By encompassing four primary perspectives, the tool allows an organization to turn its attention to external concerns, such as the financial outcomes and its customers expectations, and internal areas, which include its internal processes to meet external requirements and its integration of learning and growth, to successfully meet its strategic expectations. This paper provides a comprehensive overview of the balanced scorecard combined with application and strategy, which are now in a better position to begin to recognize managements expectations and to discover new ways to build value for workplace learning and performance within organization.

Design and planning of the balanced scorecard: A case study

2007 ◽  
Vol 26 (3) ◽  
pp. 217-227
Author(s):  
Ming-Hon Hwang ◽  
Hsin Rau
Keyword(s):  
Performance Evaluation ◽  
Balanced Scorecard ◽  
Process Management ◽  
Planning Process ◽  
Company Performance ◽  
Correct Process ◽  
The Balanced Scorecard ◽  
Strategy Planning ◽  
And Performance

In the industrial economy, evaluating company performance based on financial results was good enough. However, in the current globalized and highly competitive environment, maintaining long term competitiveness requires companies to engage in overall strategic planning and performance evaluation. The balanced scorecard is a tool or method for balancing an organization's performance and can react to situations where a company's direction becomes disoriented. This approach assists in strategy planning, process management, and performance evaluation from four perspectives, including financial, customer, internal process, and learning and growth. Good strategy planning provides companies with a correct management direction, correct process management ensures the efficient execution of plans, and correct performance evaluation illustrates the execution results. This study mainly focuses on how a large rubber company in Taiwan utilizes the balanced scorecard in its organization. As the technical perspective is important in the rubber keypad industry, besides the four above perspectives, this company has added the technical perspective. By introducing this company and its progress in implementing the balanced scorecard, this study hopes to provide other companies, especially rubber companies, with a planning direction and reference for the future implementation of the balanced scorecard.

The Balanced Scorecard

2017 ◽  
Vol 5 (2) ◽  
pp. 1-15
Author(s):  
Jorge Gomes ◽  
Mário Romão
Keyword(s):  
Organizational Performance ◽  
Balanced Scorecard ◽  
New Developments ◽  
Organizational Skills ◽  
The Balanced Scorecard ◽  
Customer Preferences ◽  
Innovation Activities ◽  
Measurement Tools ◽  
Physical Assets ◽  
And Performance

Organizations are challenged to develop new organizational skills such as flexibility or expertise in order to quickly respond to changes in technology, competition and customer preferences. Companies cannot be competitive or successful if their business and information systems and technology (IS/IT) strategies are not strategic aligned. Nowadays, the importance of intangible assets is higher than traditional physical assets and performance measurement tools need to capture this new reality. Measuring organizational performance is a continuous challenge for both managers and researchers. Balanced scorecard (BSC) is a powerful tool that gives to managers a fast, but comprehensive view of the business including operational measures on customer satisfaction, organization's innovation, activities improvement, as well as financial measurements. In this paper the authors address the BSC and promote the discussion about the strengths and the limitations and pointing out new developments to overcome the today´s business trends.

scholarly journals MENILAI TINGKAT KESEHATAN BANK DENGAN ANALISIS METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, CAPITAL PADA BANK SYARIAH DI INDONESIA

2020 ◽  
Vol 6 (1) ◽  
pp. 139-160
Author(s):  
Hendra Galuh Febrianto ◽  
Amalia Indah Fitriana
Keyword(s):  
Corporate Governance ◽  
Optimal Level ◽  
Risk Profile ◽  
Business Strategies ◽  
Islamic Banking ◽  
Risk Profiles ◽  
Good Corporate Governance ◽  
And Performance ◽  
Financial Research ◽  
Bank Soundness

ABSTRACT In the banking world of soundness, banks are very important for the formation of trust. Trust and loyalty to banks is a very helpful factor and makes it easier for bank management to develop good business strategies. Bank Soundness Levels are results issued by banks which are carried out on bank risk and performance (Bank Indonesia Regulation Number: 13/1 / PBI / 2011). If more than conventional banking with Islamic banking, conventional banking finance is better than Islamic banking. This is blessed with poor sharia banking (corporate governance) management. In order to be able to carry out its functions properly, banks must have sufficient capital, ensure the quality of their assets properly, be well managed and managed based on the principle of prudence, generate sufficient profits to maintain an increase, and support liquidity so that it can be adjusted to their needs. Therefore banks are required to be able to achieve and maintain a good and optimal level of performance, because the level of bank performance can increase the level of trust and loyalty needed by the wider community to use the products, services and financial activities of the bank. The purpose of this study is for advanced financial research with analysis of Risk Profiles (Risk Profiles), Good Corporate Governance (GCG), Profitability (Income), and Capital (Capital) which is hereinafter abbreviated as RGEC with the final aim of research for the needs of Sharia banking management in accordance with the latest Bank Indonesia and OJK regulations. This type of research uses descriptive research proposed in the RGEC analysis (Risk Profile, Good Corporate Governance, Income, and Capital) at Islamic Banks in Indonesia. from 2013 to 2017. Keywords: Risk Profile, Good Corporate Governance, Income, Capital, Bank Soundness   ABSTRAK Dalam dunia perbankan tingkat kesehatan bank sangat penting bagi pembentukan kepercayaan. Kepercayaan dan loyalitas nasabah terhadap bank merupakan faktor yang sangat membantu dan mempermudah pihak manajemen bank untuk menyusun strategi bisnis yang baik. Tingkat Kesehatan Bank adalah hasil penilaian kondisi bank yang dilakukan terhadap risiko dan kinerja bank (Peraturan Bank Indonesia Nomor: 13/1/PBI/2011). Jika dibanding antara perbankan konvensional dengan perbankan syariah, kinerja keuangan perbankan konvensional lebih baik daripada perbankan syariah. Hal ini dikarena tatakelola (good corporate governance) perbankan syariah yang masih buruk. Agar dapat menjalankan fungsinya dengan baik, bank harus mempunyai modal yang cukup, menjaga kualitas asetnya dengan baik, dikelola dengan baik dan dioperasikan berdasarkan prinsip kehati-hatian, menghasilkan keuntungan yang cukup untuk mempertahankan kelangsungan usahanya, serta memelihara likuiditasnya sehingga dapat memenuhi kewajibannya. Oleh karena itu bank dituntut untuk bisa mencapai dan mempertahankan tingkat kinerja yang baik dan optimal, karena tingkat kinerja bank yang baik dapat meningkatkan kepercayaan dan loyalitas nasabah maupun masyarakat luas untuk menggunakan produk, jasa dan aktivitas keuangan dari bank tersebut. Tujuan penelitian ini adalah untuk menilai tingkat kesehatan keuangan dengan analisis Profil Risiko (Risk Profile), Good Corporate Governance (GCG), Rentabilitas (Earnings), dan Permodalan (Capital) yang selanjutnya disingkat RGEC dengan tujuan akhir merekomendasikan kebijakan untuk memperbaiki manajemen perbankan Syariah yang sesuai peraturan Bank Indonesia dan OJK yang terbaru. Jenis penelitian ini menggunakan penelitian deskriptif yang berfokus pada analisis RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) pada Bank Syariah di Indonesia. dari tahun 2013 sampai 2017. Kata kunci: Risk Profile, Good Corporate Governance, Earnings, Capital, Tingkat Kesehatan Bank

scholarly journals Organizational Performance, Firm Size and Chief Executive Officer’s (CEO’S) Compensation for Firms Listed in Nairobi Securities Exchange, Kenya

2019 ◽  
Vol 7 (06) ◽  
Author(s):  
Omamo Anne ◽  
Peter K’ Obonyo ◽  
Florence Muindi
Keyword(s):  
Organizational Performance ◽  
Firm Size ◽  
Balanced Scorecard ◽  
Secondary Data ◽  
Chief Executive ◽  
Primary Data ◽  
Financial Indicators ◽  
The Balanced Scorecard ◽  
Listed Firms ◽  
The Relationship

This study examined the link between organizational performance, firm size and CEO’S compensation of firms listed at the NSE. Past studies on the determinants of CEO’S compensation revealed a lack of consensus to the explanation of increases in CEO’S compensation. While most of the studies confirm linkages between organizational performance and CEO’S compensation, they measured organizational performance using financial indicators of performance, the current study investigates the relationship between organizational performance and CEO’S compensation but differs from the previous studies by expanding the measures of organizational performance to include the balanced scorecard measures of financial indicators, customer satisfaction, internal processes and learning and growth elements of performance. Additionally, the study sought to find out the moderating role of firm size on the relationship between organizational performance and CEO’S compensation. The theoretical foundation of this study was based on agency theory. A conceptual model and conceptual hypothesis were drawn from literature and provided directions for this study. The study’s population constituted 60 firms listed at the NSE. Descriptive crossectional survey was adopted for this study. Primary data was collected to capture the opinion of board members on factors that determine levels of CEO’S compensation using semi structured questionnaire. Secondary data was gathered from the financial statements of the listed firms for 2015-2016 financial periods. Descriptive statistics and stepwise regression were used to analyze and interpret the collected data. The study revealed that there was significant and positive relationship between organizational performance and CEO’S compensation. The study further found that firm size had a significant moderating effect on the relationship between organizational performance and CEO’S compensation.  

scholarly journals Faktor-faktor Pendukung Pencegahan Fraud pada Bank Perkreditan Rakyat

2020 ◽  
Vol 5 (1) ◽  
pp. 84
Author(s):  
Gine Das Prena ◽  
Reynaldi Mulyana Kusmawan
Keyword(s):  
Corporate Governance ◽  
Quantitative Analysis ◽  
Internal Audit ◽  
Linear Analysis ◽  
Data Sources ◽  
Primary Data ◽  
Test Results ◽  
Rural Credit ◽  
Good Corporate Governance ◽  
Positive Effect

This study aims to determine whether the understanding of Risk Based Internal Audit, Whistleblowing System, anti-fraud awareness, and the application of the principles of Good Corporate Governance affect the prevention of fraud in Rural Credit Banks in Bali Province. This study uses primary data sources, using instruments in the form of questionnaires. The population used in this study were auditor internal and bord of directors from 134 Rural Credit Banks and the sample used was auditor internal from 57 Rural Credit Banks taken purposive sampling. The analytical method used is quantitative analysis that is multiple linear analysis using SPSS test equipment. t test results show that Risk Based  Internal Audit, Whistleblowing System, Anti-Fraud awareness, and the application of the principles of Good Corporate Governance each have a positive effect on Fraud prevention

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