Beyond Financial Performance of Microfinance Banks In Nigeria: The Balanced Scorecard Exposition

2019 ◽  
Vol 9 (7) ◽  
pp. p91122
Author(s):  
Victor A. Umoh ◽  
Michael P. Nnamseh ◽  
Inemesit N. Ebito
Keyword(s):  
Financial Performance ◽  
Balanced Scorecard ◽  
The Balanced Scorecard

scholarly journals PENGARUH TASK TECHNOLOGY FIT DAN EFFECTIVENESS ACCOUNTING INFORMATION SYSTEM TERHADAP KUALITAS KINERJA KEUANGAN DENGAN BALANCED SCORECARD SEBAGAI VARIABEL MODERETING

INDIKATOR ◽  
2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Anggih Akbar Nugraha
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Financial Performance ◽  
Balanced Scorecard ◽  
Accounting Information ◽  
Accounting Information System ◽  
The Balanced Scorecard ◽  
Task Technology Fit ◽  
Positive Effect

This study aims to examine the effect of task technology fit and effectiveness accounting information system on the quality of financial performance with the balanced scorecard as a moderating variable. This research was conducted at PT. Perkebunan Nusantara XIV in the city of Makassar. This study is a quantitative research with a descriptive approach. The sampling technique used purposive sampling method, with 36 respondents as respondents. Data analysis using multiple linear regression analysis and moderation regression analysis (MRA). The results of multiple linear analysis shows that technology fit task has a positive effect and the effectiveness accounting information system has a positive effect on the quality of financial performance. Moderation regression analysis shows that the balanced scorecard is able to moderate task technology fit the quality of financial performance, while the balanced scorecard is not able to moderate the effectiveness of accounting information system on the quality of financial performance. 

scholarly journals ANALISIS KINERJA KEUANGAN UMKM TENUN IKAT TROSO JEPARA

2016 ◽  
Vol 12 (2) ◽  
pp. 159
Author(s):  
Hadi Ismanto
Keyword(s):  
Financial Performance ◽  
Market Orientation ◽  
Balanced Scorecard ◽  
Business Strategy ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Purposive Sampling ◽  
The Balanced Scorecard ◽  
Management Capabilities

Abstrak: Analisis kinerja keuangan  UMKM Tenun Ikat Troso Jepara. Kontribusi UMKM  terhadap PDB Indonesia sebesar 7% dari total PDB pada tahun 2012. Salah satu faktor untuk meningkatkan kinerja keuangan yaitu dengan menginterpretasi perspektif yang ada dalam konsep balanced scorecard melalui kemampuan manajemen, strategi bisnis dan orientasi pasar. Populasi dalam penelitian ini adalah 314 pelaku usaha, teknik pengambilan sampel menggunakan purposive sampling sesuai kriteria UU No. 20 tahun 2008. Data penelitian dianalisis menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa faktor kemampuan manajemen, strategi bisnis dan orientasi pasar memiliki nilai koefisien determinasi (R2) sebesar 54,5% terhadap peningkatan kinerja keuangan. Secara parsial masing-masing variabel bebas memiliki pengaruh positif dan signifikan terhadap variabel terikat dalam penelitian ini. Kata Kunci: Kemampuan Manajemen, Strategi Bisnis, Orientasi Pasar, Kinerja keuangan UMKM Abstract: Analysis of Financial Performance on UMKM Tenun Ikat Troso Jepara. Indonesian Small and Medium-Sized-Enterprises give a contribution to GDP of 7% of total GDP in 2012. One factor to improve financial performance is to applicate some perspectives in the balanced scorecard concept through management capabilities, business strategy, and market orientation. The population in this study were 314 businesses, the sampling technique used purposive sampling with criteria that meet on UMKM’s subject by the Law Number 20 of 2008. Data were analyzed using multiple regression analysis. The results show that the factor of management capabilities, business strategy and market orientation has the coefficient of determination of 54.5% (R2) to the improvement of financial performance. In Partial each independent variable has a positive and significant impact on the dependent variable in this study. Keywords: Management Capabilities, Business Strategy and Market Orientation, UMKM’s Financial Performance

scholarly journals PENGUKURAN KINERJA BERDASARKAN BALANCE SCORECARD PADA PT.BPR NUSANTARA BONA PASOGIT 9 PANGURURAN

2017 ◽  
pp. 83-99
Author(s):  
Timorencis Malau
Keyword(s):  
Financial Performance ◽  
Balanced Scorecard ◽  
Measuring Instruments ◽  
Balance Scorecard ◽  
Financial Reports ◽  
Customer Data ◽  
The Balanced Scorecard ◽  
Customer Complaints ◽  
Descriptive Method

This study aims to determine how the performance of the archipelago PT.BPR Bona Pasogit 9 Pangururan if measured by the Balanced Scorecard method. Population in this research is the financial reports, customer data, customer data and employee data that complaints were trained on the archipelago PT.BPR Bona Pasogit 9 Pangururan since its establishment in 1991 to the year 2011. The study sample-2011.Data 2010 data used in this study is documentation techniques. Techniques of data analysis in this research is descriptive method. From the results of research and discussion, it can be concluded that the measurements made during this performance only aims to increase financial performance. It can be seen from the measuring instruments used by the company so far in measuring their performance is to increase profits. Non-financial performance is not included in the performance measurement used, so that the resulting performance is inadequate. It can be seen from the increase in the level of customer complaints, lessons given to employees in order to improve the quality of employees is less well programmed. It is recommended to apply the balanced scorecard system to measure the performance of the company, so the goal PT.BPR archipelago Bona Pasogit 9 financial and non-financial Pangururan can be achieved to improve the ability of the company over the competition

scholarly journals Non-financial Performance Disclosure and Company Performance: Australian Evidence

2020 ◽  
Author(s):  
Indah Fajarini Sri Wahyuningrum ◽  
Hadrian G. Djajadikerta
Keyword(s):  
Financial Performance ◽  
Balanced Scorecard ◽  
Company Performance ◽  
Return On Equity ◽  
The Balanced Scorecard ◽  
Corporate Social Disclosure ◽  
Sample Data ◽  
Sustainability Reports ◽  
Corporate Social ◽  
The Relationship

The objective of this paper is to examine the relationship between company financial performance, company characteristics and non-financial performance disclosure (NFPD) in terms of quantity and quality. This paper uses a NFPD index that covers six perspectives: three perspectives of the Balanced Scorecard (BSC) and three perspectives of Environmental, Social and Governance (ESG) disclosure. The sample data used in this study is 30 Australian listed companies in 2014. The results show that in terms of quantity, there is a significant relationship between company financial performance (Return on Equity-ROE and Earning per Share-EPS), company type, company age, auditing firm and non-financial performance disclosure while Return on Asset (ROA) and size of company shown no significance. Meanwhile, in terms   of quality, only ROE and company age were significantly related to non-financial performance disclosure. Overall, by using the six perspectives of non-financial performance disclosure in the 30 companies in Australia, this study has contributed new understandings to the main corporate social disclosure studies focused on non-financial performance disclosure, which should motivate companies to produce and disclose annual and sustainability reports that are more comprehensive and highly credible. Keywords: Non-financial performance disclosure; Balanced Scorecard; Environmental, Social and Governance      

scholarly journals ANALYSIS OF THE MANAGEMENT OF THE FINANCIAL PERFORMANCE OF A POLITICAL PARTY IN ROMANIA USING THE CONCEPT OF BALANCED SCORECARD

2021 ◽  
Vol 14(63) (2) ◽  
pp. 111-120
Author(s):  
Ecaterina Cornelia Ungureanu ◽  
◽  
Liliana Mihaela Moga ◽  
Dragoș Sebastian Cristea ◽  
Andi Mihalache ◽  
...  
Keyword(s):  
Theoretical Model ◽  
Financial Performance ◽  
Balanced Scorecard ◽  
Political Party ◽  
Political Organization ◽  
Computer Application ◽  
The Balanced Scorecard ◽  
Financial Activity ◽  
Financial Perspective ◽  
Strategic Model

The research is a case study on the analysis of the financial performance of a political party in Romania, at the end of 2020, using the strategic model for measuring the performance of the Balanced Scorecard. A review of the existing international scientific literature and case studies was conducted to define a balanced plan of performance indicators for one of the four perspectives of the BSC theoretical model, namely the financial perspective, which is common to both an economic organization and a political organization. The paper evaluates the financial activity of a political party through a computer application - BSC Designer Light, whose architecture allows customizing the theoretical model of the Balanced Scorecard on the activity of a political organization. The purpose of the scientific approach is to evaluate the result of the financial activity, quantifying the scores obtained by the analysed party for each indicator and sub-indicator defined within the financial perspective. This study can be a consistent basis for expanding research to assess the performance of a political party from an electoral or parliamentary perspective and can be a viable alternative to current methods of quantitative evaluation used by political parties in analysing the activity results.

scholarly journals Balanced Scorecard and its Role in Evaluating the Performance of Organizations (Case Study in the Directorate General for the Production of Electric Power/ Middle Euphrates)

2019 ◽  
Vol 27 (2) ◽  
pp. 341-357
Author(s):  
Naseem Khudhair Abbas
Keyword(s):  
Financial Performance ◽  
Electric Power ◽  
Balanced Scorecard ◽  
Financial Measures ◽  
The Balanced Scorecard ◽  
Future Performance ◽  
Directorate General ◽  
Modern Form

The balanced scorecard is considered a modern form of evaluating the Performance of economic units; as it depends on the integrated measure of financial performance presenting a description for past events results, besides, depending on un financial measures representing as indicators of future performance. Accordingly, balanced scorecard allows economic units evaluating their performance with four perspectives, the financial, Customer, internal operation, and education are growth perspective.  

Investigating causal linkages in the balanced scorecard: an Indian perspective

2018 ◽  
Vol 36 (1) ◽  
pp. 184-207 ◽  
Author(s):  
Adil Zahoor ◽  
Musadiq Amin Sahaf
Keyword(s):  
Financial Performance ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Equation Modeling ◽  
Sequential Dependency ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Customer Perspective ◽  
Employee Learning ◽  
The Relationship

Purpose Kaplan and Norton (1996b) claimed that there exists a sequential dependency between the four balanced scorecard perspectives (learning and growth, internal business processes, customer, and financial). Although theoretically supported by various researchers, the said claim has, somehow, attracted limited empirical attention. Therefore, the purpose of this paper is to investigate whether empirical evidence will support the theoretically grounded interrelations between the four balanced scorecard perspectives. Design/methodology/approach For this study, a total of 13 key performance indicators were identified and then clustered into the four perspectives of balanced scorecard, followed by the development of causal linkages. Data related to these indicators were collected from 1,001 employees and 985 customers of two Indian retail banks and then tested for hypothesized relationships using structural equation modeling. All the constructs were measured using scales developed in previous research works. Findings The results indicate that employee learning and growth positively influence the internal business processes which in turn influence the customer perspective. Finally, the customer perspective has a significant positive influence on the financial performance. Further, it was also revealed that internal business processes mediate the relationship between employee learning and growth and customer perspective. Also, the relationship between internal business processes and financial performance is significantly mediated by customer perspective. Originality/value Majority of the previous research on causal linkages of balanced scorecard has been theoretical in nature. Whatever little empirical research is available in this regard is limited to developed nations. In a developing nation like India, these linkages have seldom been examined in the past. The study has been conducted to plug this gap in the literature and, resultantly, provide further insights into the interrelations of the balanced scorecard perspectives.

scholarly journals PENERAPAN KINERJA DENGAN PENDEKATAN BALANCED SCORECARD PADA PT POS INDONESIA CABANG KUTACANE

2020 ◽  
Vol 8 (2) ◽  
pp. 91
Author(s):  
Desi Aramana
Keyword(s):  
Financial Performance ◽  
Balanced Scorecard ◽  
Validity And Reliability ◽  
Good Service ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective ◽  
And Performance ◽  
Internal Business Process

The purpose of this study was to determine how the application of financial performance with the balanced scorecard approach at PT Pos Indonesia Kutacane. This research uses descriptive methods with qualitative data and quantitative data. Data analysis techniques were performed using validity and reliability tests, by looking at fact data from the company based on each perspective-perspective contained in the belenced scorecard, namely: financial perspective, customer perspective, internal business process perspective, and growth perspective and learning. The results of the study at PT Pos Indonesia Kutacane Branch showed that financial performance showed poor conditions in the period 2016 to 2018 as measured by the ratio used, the performance of the customer perspective had done various things to provide good service to customers, the performance of the process perspective Internal business which includes innovation and observation of employees shows good results, and performance on the growth perspective and lessons from observations of employee capability and employee satisfaction show good results.

scholarly journals PENGUKURAN KINERJA DENGAN MENGGUNAKAN METODE ”BALANCED SCORECARD” (Studi pada KANINDO Syari’ah Jatim)

El Dinar ◽  
2014 ◽  
Vol 1 (01) ◽  
Author(s):  
Siti Mahtumah ◽  
Fitriyah Fitriyah
Keyword(s):  
Customer Satisfaction ◽  
Financial Performance ◽  
Performance Appraisal ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Descriptive Analysis ◽  
Research Result ◽  
The Balanced Scorecard ◽  
Average Value ◽  
Financial Perspective

<p>The purpose of this study is to measure the performance of Shari’ah KANINDO Malang in East Java by using the Balanced Scorecard (BSC). BSCis a performance measurement method which not only reflects the financial performance, but also non-financial performance (aspects of the customer, internal business processes and learning and growth). The method of analysis in this research is by using descriptive analysis. The research result, the average value for each of the perspective that is the financial perspective is needed to be improved</p> <p>because there are several ratios that are still not as stable as the LDR. Customer perspective, which is indicated by the level of customer satisfaction (customer satisfaction) foward the services provided by KANINDO to the members and the prospective members. In the internal business perspective, it needed targetsin the performance assessment by which it can easily know the barometer of success of a program of work in order the company’s goals can be achieved optimally and the learning and the growth are quite good as indicated by the increased of productivity of employees from year to year. So it can be concluded that the performance of Shari’ah KANINDO Malang of East Java is included in criteria of quite well and it is suggested that KANINDO implements the Balanced Scorecard method for performance appraisal.</p>

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