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

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

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

2019 ◽  
pp. 519
Author(s):  
Pande Made Hierra Andira Sari ◽  
I Ketut Suryanawa
Keyword(s):  
Balanced Scorecard ◽  
Simple Random Sampling ◽  
Employee Productivity ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Analysis Technique ◽  
Business Perspective ◽  
Customer Perspective ◽  
Number Of Customers

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.

scholarly journals Pengukuran Kinerja dengan Metode Balance Scorecard pada Perusahaan Printpro

2016 ◽  
Vol 15 (2) ◽  
Author(s):  
Yuniaristanto ◽  
Irfan Hilmi Hamdani ◽  
Niken Aristyawati ◽  
Galuh Qodrina
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Success Factor ◽  
Company Performance ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
Critical Success ◽  
Key Performance Index ◽  
A Value ◽  
Financial Perspective

<em>Performance measurement required by each company to conduct an evaluation of various aspects in order to improve the quality and increase the profit of the company. Performance measurement on Printpro done using the Balanced Scorecard method outlined in the Critical Success Factor or Key Performance Index. As for the weighting of each of these perspectives using Paired comparisson. Of the votes obtained some aspects that increase, constant and decreasing. For increased aspect is learning and growth perspective of the year 2014 amounted to 0.334 into 0.418 in 2015. While the constant perspective is the perspective of the customer from 2014 to 2015 is at a value of 0.84. And for the financial perspective of 2014 decreased by 0.835 into 0.752 in 2015, while the internal business perspective also declined from 0.17 in 2014 to 0.08 in 2015</em>

scholarly journals Tinjauan Balanced Scorecard Dalam Mengukur Kinerja Rumah Sakit

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

scholarly journals The Application of Total Quality Management Using a Balanced Scorecard from the Point of View of the Faculty and Administrative Staff at the Faculty of Politics and Economics, Suez University.

2019 ◽  
Vol 2 (2) ◽  
pp. 111-127
Author(s):  
Aly Osman ◽  
Abeer Kabeel ◽  
Sahar Essa ◽  
Ahmad Abd Elhaleem ◽  
Mai Abd Elsmed
Keyword(s):  
Quality Management ◽  
Total Quality Management ◽  
Balanced Scorecard ◽  
Point Of View ◽  
Faculty Members ◽  
Administrative Staff ◽  
Total Quality ◽  
Administrative Services ◽  
The Balanced Scorecard ◽  
The University

The aim of this research is to determine the extent to which Total Quality Management can be applied using a balanced scorecard according to the balanced scorecard dimensions from the perspective of the faculty and administrative staff at the Faculty of Politics and Economics, Suez University. To achieve this aim, the researchers used a descriptive research methodology based on the questionnaire for a sample of (33) faculty members, and the administrative staff at the Faculty of Politics and Economics, Suez University. Some faculties in Egyptian universities find it difficult to measure the effectiveness and efficiency of educational and administrative services performance which were provided to clients as well as the difficulty of measuring the outputs of these services, so Balanced Scorecard is the best tool for evaluating and measuring the performance of these services and outputs. The results of the study showed a statistically significant effect of the use of balanced scorecard dimensions (financial, internal processes, clients, and growth and learning indicators). One of the most important results of the research was that there is a clear variation in the level of awareness of the components of the use of balanced scorecard indicators in the application of total quality management, which reflects the importance of using the balanced scorecard in evaluating the university performance in light of the philosophy and mission of the university. The clients dimension is the most important dimension for it’s directly reflects on the satisfaction of clients from the provided service, and the financial perspective can be achieved by develop programs and academic services to increase the variety of revenues for the development of academic and administrative performance through the support of innovations and creative activities of scientific and professional efficiency of students, faculty members and administrators with the consolidation of a culture of technological knowledge of developments in the global academic arena.

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

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.

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

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.

scholarly journals BALANCE SCORECARD SEBAGAI PENGUKURAN KINERJA PADA PERGURUAN TINGGI

MANAJERIAL ◽  
2019 ◽  
Vol 5 (1) ◽  
pp. 84
Author(s):  
Umaimah Umaimah
Keyword(s):  
Balanced Scorecard ◽  
Business Processes ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
The University

The purpose of this study was to analyze the performance of the university with the balanced scorecard. This study was included in the category of qualitative research.The results showed, based on measurements of four perspectives; growth and learning, internal business processes, customers, and finance, the university has done a good performance so apparent value increased in a positive ROI.

scholarly journals PENGUKURAN KINERJA PERBANKAN SYARIAH DENGAN PENDEKATAN BALANCE SCORECARD

ETIKONOMI ◽  
2013 ◽  
Vol 12 (1) ◽  
Author(s):  
Nurul Huda ◽  
Ivo Sabrina ◽  
Efendy Zain
Keyword(s):  
Balanced Scorecard ◽  
Islamic Banking ◽  
Balance Scorecard ◽  
Financial Report ◽  
The Balanced Scorecard ◽  
Social Legitimacy ◽  
The Third ◽  
Business Perspective ◽  
Good Score ◽  
Financing Performance

The aim of this research is to measure the performance of Islamic banking using balance scorecard. Performance of Islamic Banking is seen with the Balanced Scorecard is used there are four perspectives, namely: finance, banking / internal business perspective, learning and growth, however in this study used only three perspektif , minus the customer's perspective. The third perspective is transformed into the five components of performance measurement variable Banking. The result of this research is learning and growth perspective for shariah compliance, legal, and institution has a very good score. For fundraising, financing performance and services for Islamic banking shariah compliance perspective has a good score. From financial report and social legitimacy has a good scoreDOI: 10.15408/etk.v12i1.1900

ANALISIS KINERJA KEUANGAN IAIN PONTIANAK TAHUN 2014-2018 BERDASARKAN PENDEKATAN BALANCE SCORECARD

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
JATRIANA B2041142013
Keyword(s):  
Higher Education ◽  
Balanced Scorecard ◽  
Six Sigma ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
College And University ◽  
University Planning ◽  
Education Journal ◽  
Study Application

Penelitian ini bertujuan untuk mengukur kinerja keuangan kampus IAIN Pontianak menggunakan pendekatan Balance Scorecard. Metode penelitian ini adalah kuantitatif dengan menggunakan statistika untuk menganalisis sampel yang digunakan sebanyak 664 orang mahasiswa dan 193 orang dosen dan pegawai. Hasil penelitian menyatakan bahwa variabel perspektif pelanggan, perpektif bisnis internal dan variabel perspektif pertumbuhan dan pembelajaran, masing-masing berpengaruh positif dan signifikan terhadap peningkatan kinerja keuangan IAIN Pontianak.Kata Kunci : Balance Scorecard, IAIN Pontianak, Kinerja KeuanganDAFTAR PUSTAKA Andriyanto, R. W., & Metalia, M. (2010). Efektivitas Balanced Scorecard Dalam Maningkatkan Kinerja Manajerial Badan Usaha Milik Negara (Bumn). Jurnal Akuntansi dan Investasi, 11(2), 97-114.Arikunto, S. 1992. Prosedur penelitian: Suatu pendekatan praktik. Rineka Cipta.Bastian, Indra. 2006. Akutansi Sektor Publik, Suatu Pengantar. Jakarta: Airlangga.Brown, Cindy. 2012. Application of the Balanced Scorecard in Higher Education: Opportunities and Challenges - An Evaluation of Balanced Scorecard Implementation at the College of St. Scolastica. SCUP; Society for College and University Planning. www.scup.org/phe.html.Effendi, R. (2012). Pengukuran Kinerja Sektor Publik Dengan Menggunakan Balanced Scorecard (Studi Kasus Kanwil DJP Sumsel dan Kep. Babel). Jurnal Ilmiah Stie Mdp, 1(2), 67-73.Gaspersz, Vicent. 2002. Sistem Manajemen Kinerja Terintegrasi: Balanced Scorecard dengan Six Sigma untuk Organisasi Bisnis dan Pemerintah. Cet ke-3, Jakarta: Gramedia Pustaka UtamaHandayani, S. (2017). Analisis Balanced Scorecard Sebagai Tolok Ukur Kinerja Perusahaan Pada Pt Pos Indonesia ( Persero ) Lamongan. Jurnal Penelitian Ekonomi dan Akuntansi, II(3), 589-601.IAIN Pontianak. 2019. “Sistem Informasi Akademik Institut Agama Islam Negeri Pontianak.” Mahasiswa IAIN Pontianak. www.sia.iainptk.ac.id.Kaplan, S. Robert, and David P. Norton. 2000. Balanced Scorecard, Menerapkan Strategi Menjadi Aksi. Jakarta: Penerbit Erlangga.Karathanos, Dementrius, and Patricia Karathanos. 2005. “Appliying the Balanced Scoredard to Education.” Journal of Education for Business: 222–30.Kemenristek Dikti RI. 2019. “Pangkalan Data Pendidikan Tinggi:  Kementrian Riset , Teknologi, Dan Pendidikan Tinggi.” Tenaga Pendidik  IAIN Pontianak. www/forlap.ristekdikti.go.id.Kementrian Agama RI. 2019. “Seleksi Prestasi Akademik Nasional APerguruan Tinggi Keagamaan Islam Negeri.” SPAN PTKIN 2019. https://span-ptkin.ac.id.Mahsun, Muhammad. 2006. Pengukuran Kinerja Sektor Publik. 1st ed. Yogyakarta: BPFE.Mardiasmo. 2004. Akuntansi Sektor Publik. 1st ed. Yogyakarta: BPFE.Mulyadi. 2007. Balanced Scorecard, Alat Manajemen Kontemporer Untuk Pelipatganda Kinerja Keuangan Perusahaan. 1st ed. Jakarta: Penerbit Salemba Empat.Nugrahini, I. A. P., Ratnadi, N. M. D., & Putri, I. G. A. M. A. D. (2016). Penilaian Kinerja Berdasarkan Balanced Scorecard Pada Badan Penanaman Modal Dan Perijinan Daerah Kabupaten Tabanan. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 5(4), 829-856.Rollins, Andrea Mae. 2011. “A Case Study: Application of Balanced Scorecard in Hingher Education.” PhD Dissertation. San Diego State University.Singarimbun, Masri, and Sofian Effendi. 1989. Metode Penelitian Survey. Jakarta: LP3ES.Sugiono. 2005. Metode Penelitian Bisnis. Bandung: Alfabeta.Suta, I. W. P., & Dwiastuti, G. A. A. S. A. (2016). Pengukuran Kinerja Dengan Pendekatan Balanced Scorecard Pada Kantor Pusat Pt Bank Pembangunan Daerah Bali. Jurnal Bisnis Dan Kewirausahaan, 12(1), 32-41.Syarbaini, Khatib. 1986. “Fakultas Tarbiyah (Ketikan Manual).”Yassin, A., Musadieq, M. A., & Afrianty, T. W. (2016). Pengaruh Balanced Scorecard Dan Knowledge Management Terhadap Kinerja Karyawan Dan Kinerja Perusahaan (Studi Pada Karyawan Pt Semen Indonesia (Persero) Tbk). Jurnal Administrasi Bisnis, 33(2), 125-134.

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