scholarly journals INTERNAL BUSINESS PROCESS PERSPECTIVE OF BALANCED SCORECARD: DRIVER TO OUTSHINE IN FRONT OF CUSTOMERS AND SHAREHOLDERS (AN EMPIRICAL STUDY ON INTER-BANK AND INTER-SECTOR COMPARISON OF PUBLIC AND PRIVATE SECTOR BANKS IN INDIA)

2020 ◽  
Vol 7 (13) ◽  
Author(s):  
Dina Fitrianingrum ◽  
Sulastiningsih Sulastiningsih

The objective of the research is to evaluate performance of Madubaru firm. This research use the methode of Balanced Scorecard which balancing measurement of non finance performance and finance performance. In the perspective learning and growth emphasize on the education and employees training, and also employees satisfaction. In the perspective of internal business process, it emphasize at the the level of success and organizational development. In perspective of customer emphasize at the customer satisfaction. In perspective of finance can see from finance ratio. The research have result learning and growth perspective with good performance, internal business process perspective with very good performance, customer perspective with enough performance, financial perspective estimation with good performance. At general we can assesd performanced of Madubaru firm is good and expected to be improved again. Keyword : Balanced Scorecard, Learning and Growth Perspective, Internal Business Process Perspective, Customer Perspective, Financial Perspective.


2017 ◽  
Vol 15 (1) ◽  
pp. 45
Author(s):  
Jumingan Jumingan

<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>


2019 ◽  
Vol 3 (3) ◽  
Author(s):  
Richardson Harjanto Nurdin

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.


2019 ◽  
Vol 4 (2) ◽  
pp. 72-78 ◽  
Author(s):  
Dewi Sari Mulia

The Balanced Scorecard translates organizational mission and strategy into operational objectives and performance measures into four perspectives: financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The results showed that for an economic perspective the value of TOR 13 time, ROI 22% and Profit Margin 18%. From these values, it can be concluded that IFRS financial performance is good enough if it is done by a benchmark towards PKU Muhammadiyah Yogyakarta Hospital and the standards set by the Muhammadiyah LPPK. For the customer perspective obtained from the patient satisfaction survey shows that patients are satisfied with the performance of IFRS. But if it is based on regulations regarding minimum service standards at the Hospital for standard patient satisfaction indicators that must be achieved is 80%, then it can be concluded that the performance of IFRS still needs to be improved. The internal business process perspective for service waiting time indicators shows an average number of 6 minutes for prescription drug and 12 minutes for mixing prescription medication. When compared with the minimum service standards in hospitals for service waiting for time indicators that require a standard = 30 minutes for prescription drug and = 60 minutes for mixing prescription medication, it can be concluded that the performance of PKU Muhammadiyah Palangka Raya IFRS for service waiting time indicators is outstanding. Assessment of the index of drug availability shows a figure of 98%, which means that IFRS still has the challenge of achieving the target level of drug availability of 100%. The learning and growth perspective for employee training indicators shows that 40% of employees received training in 2018.


Wahana ◽  
2019 ◽  
Vol 22 (2) ◽  
pp. 114-134
Author(s):  
Heriyanti - Tampubolon

The performance of local governments are much under the spotlight. People are asking the benefits of public services. Now the Department of Transportation Mandailing Natal using LAKIP as performance reports. But the performance is reflected in LAKIP often it is not the actual condition. SAKIP still limited to the determination of the vision, mission and goals of the organization. The purpose of this research are: (1) to formulate the design performance measurement system based on the BSC approachment at the Department of Transportation Mandailing Natal, (2) to formulate the design of strategic maps that the relevant for the Department of Transportation Mandailing Natal and  (3) analyze the results of performance measurement at the Department of Transportation Mandailing Natal based on the BSC in 2018. The method used are the AHP and BSC with four perspectives: financial perspective, customer perspective, perspective of business process internal and learning and growth perspective. The results design of the performance measurement system consists of 10 strategic goals and 17 Key Performance Indicators (KPI). The result of AHP is the customer's perspective (0.557), the financial perspective (0.273), internal business process perspective (0.087) and learning and growth perspective (0.083). And the results of performance measurement Mandailing Natal Department of Transportation in 2018 is 71.97% (red = less). Score the highest performance is the perspective of learning and growth of 85.48% (yellow), score the performance of internal business process perspective is 75.72% (red) score financial perspective is 70.24% (red) to score the performance of the customer's perspective score is 70.22% (red).Keywords: Performance, Performance Measurement, Perspective, Balanced Scorecard (BSC)


2021 ◽  
Vol 1 (1) ◽  
pp. 66-81
Author(s):  
Wahyuni Aminatun ◽  
Parno Parno ◽  
Angrum Pratiwi

The purpose of this study was to determine the performance assessment of Bank Mega Syariah with the Balanced Scorecard method. There are four aspects of assessment in the balanced scorecard, namely financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The research method used is descriptive quantitative. The type of data is secondary, sourced from the Financial Statements and Annual Reports that have been published by Bank Mega Syariah. The data collection technique uses the documentation method from the official website of the Financial Services Authority, and the official website of Bank Mega Syariah. Data analysis technique is to calculate the score of each perspective, based on predetermined criteria. The results obtained from the analysis of the performance assessment of Bank Mega Syariah using the Balanced Scorecard method for the 2015-2019 period, for a financial perspective the NPF ratio shows a healthy predicate, the FDR ratio with a fairly healthy predicate, and an ROA ratio with a healthy predicate. healthy predicate, ROE ratio with fairly healthy predicate, BOPO ratio with very healthy predicate, and CAR ratio with very healthy predicate. For the customer perspective, it shows a decrease in Market Share and shows an increase in Customer Profitability. For the internal business process perspective, it shows an increase in Process Innovation and an increase in After Sales Service. For the learning and growth perspective, it shows a decrease in employee retention and shows an increase in employee productivity.Tujuan penelitian ini adalah mengetahui penilaian kinerja Bank Mega Syariah dengan metode Balanced Scorecard. Terdapat empat aspek penilaian dalam balanced scorecard, yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan. Metode penelitian yang digunakan adalah kuantitatif deskriptif. Jenis data yaitu sekunder, yang bersumber dari Laporan Keuangan dan Laporan Tahunan yang telah dipublikasi oleh Bank Mega Syariah. Teknik pengumpulan data menggunakan metode dokumentasi dari website resmi Otoritas Jasa Keuangan, dan website resmi Bank Mega Syariah. Teknik analisis data yaitu dengan menghitung skor masing-masing perspektif, berdasarkan kriteria yang telah ditetapkan. Hasil yang diperoleh dari kajian analisis penilaian kinerja Bank Mega Syariah dengan menggunakan metode Balanced Scorecard periode 2015-2019, untuk perspektif keuangan pada rasio NPF menunjukkan predikat sehat, rasio FDR dengan predikat cukup sehat, rasio ROA dengan predikat sehat. predikat sehat, rasio ROE dengan predikat cukup sehat, rasio BOPO dengan predikat sangat sehat, dan rasio CAR dengan predikat sangat sehat. Untuk perspektif pelanggan menunjukkan penurunan Pangsa Pasar dan menunjukkan peningkatan Profitabilitas Pelanggan. Untuk perspektif proses bisnis internal menunjukkan peningkatan dalam Inovasi Proses dan peningkatan Layanan Purna Jual. Untuk perspektif pembelajaran dan pertumbuhan menunjukkan penurunan Retensi Karyawan dan menunjukkan peningkatan Produktivitas Karyawan.


Author(s):  
PS. Saraswati ◽  
DP. Darmawan ◽  
K Suamba

ABSTRACTANALYSIS OF COMPANY PERFORMANCE OF CV. BALI INDAHWITH BALANCED SCORECARD METHODBusiness competition has raised the work standard in various dimensions suchas quality, cost, and smooth operation. The challenge caused by the increasingcompetition is that companies or institutions will do anything that is consideredimportant for strategic competitiveness and overall business improvement. That is,companies will always compete to attract customers by offering various facilities atcompetitive prices. This situation will obviously encourage the management to makecertain strategies in order to win the competition and achieve companies ultimategoals. This study entitled "Analysis of Company Performance of CV. Bali Indah withBalanced Scorecard method. The company's performance is looked from fourperspectives of Balanced Scorecard namely financial perspective, customer, internalbusiness processes, learning and growth. The aim of this study is to analyze theperformance of CV. Bali Indah based on the four perspectives of the BalancedScorecard.The Performance of CV. Bali Indah from a financial perspective in this studywere assessed using Liquidity Ratio (current ratio and quick ratio), ProfitabilityRatio (net profit margin, return on assets and return on equity), Solvency Ratio (totalasset to debt ratio and networth to debt ratio), Leverage ratio (total debt total assetsratio and total debt to equity ratio) and Activity Ratio (total assets turn over). Theperformance of costumer perspective used the customer acquisition and customersatisfaction index. Internal business process performance was assessed by usingManufacturing Cycle Effectiveness (MCE). The performance assessment of learningand growth perspective was done by assessing the capability of employees bymeasuring employee productivity and employee satisfaction index. Based on the study findings, it can be concluded that CV. Bali Indah fromFinancial Perspective of the year 2011-2014 is rated good. From the customerperspective, customer acquisition fluctuated and customer satisfaction index resultsarevery good (customers were satisfied with their transactions with CV. Bali Indah).Assessment on internal business process perspective by assessing product ordertransaction using Cycle Manufacturing Effectiveness is rated good. Product ordertransaction has run effectively.In term of learning and growth perspective, employeeproductivity fluctuated from 2011-2014 and the employee satisfaction index result isgood (employees are satisfied with their employment in CV. Bali Indah)Key Words: Balanced Scorecard, Financial Perspective, Customer Perspective,Internal Business Process Perspective and Learning and Growth Perspective.


2006 ◽  
Vol 32 (1) ◽  
Author(s):  
Werner Havenga ◽  
Jan Visagie

The objective of this study was to determine and compare by means of an empirical study whether there exists a significant difference in the handling of interpersonal conflict between two totally different organisations. The study made use of the Rahim Organisational Conflict Inventory – ROC-II instrument to determine the extent of usage of five conflict handling styles by employees of an agricultural company and a local authority. Results indicated that a significant difference exists in usage of the various handling styles between respondents and their superiors as well as respondents and their peers. The obliging style and integrating styles were used the most and the dominating style was used the least in both organisations. Significant differences were also recorded with regard to sex, age and qualifications and the usage of different conflict handling styles. These results have definite implications for managing conflict in organisations. Opsomming Die doelwit van hierdie studie was om d.m.v ’n empiriese studie vas te stel en te vergelyk of daar ’n betekenisvolle verskil is in die hantering van interpersoonlike konflik tussen twee verskillende organisasies. Die studie het gebruik gemaak van die Rahim Organizational Conflict Inventory – ROC II instrument om vas te stel watter mate die vyf konflikhantering-style binne ’n landboumaatskappy en ’n plaaslike owerheid, gebruik word. Resultate het gewys dat daar ’n betekenisvolle verskil is in hanteringstyle tussen respondente en hul hoofde sowel as respondente en hul gelykes. Die toegewende- en integrerende styl was die meeste gebruik en die dominerende styl die minste in beide organisasies. Betekenisvolle verskille is ook aangeteken met betrekking tot geslag, ouderdom en kwalifikasies en die gebruik van die verskillende konflikhantering-style. Hierdie resultate hou noemenswaardige implikasies in vir die bestuur van konflik in organisasies.


2020 ◽  
Vol 3 (1) ◽  
pp. 82
Author(s):  
Arif Setiawan ◽  
Andry Arifian Rachman

This study aims to determine how the performance of the Regional Water Company of Sleman Regency by using the Balanced Scorecard method viewed from a financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The results of the study show that the performance of the Regional Water Company of Sleman Regency in 2015-2017 can be said to be good, and included in the "healthy" category, with a total performance value of 3,035 in 2015; 3,110 in 2016; and 3,480 in 2017


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