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 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>

scholarly journals The Role of Managerial Accountants and the Implementation and Monitoring of the Balanced Scorecard Metrics: A Literature Review

2021 ◽  
Vol 6 (2) ◽  
pp. p28
Author(s):  
Dhameeth, G.S. ◽  
Diasz, L.
Keyword(s):  
Literature Review ◽  
Financial Performance ◽  
Organizational Performance ◽  
Balanced Scorecard ◽  
Organizational Leaders ◽  
Management Tools ◽  
The Balanced Scorecard ◽  
Internal Capabilities ◽  
Financial Perspective

Organizational leaders use many management tools when planning and controlling. One of the most widely used is the Balanced Scorecard (BSC) metrics. Based on a literature review method used, this paper explored the dynamics that influence organizations to overlook the inputs of managerial accountants when using BSC when measuring organizational performance. We found that a misfit between the strategy of the firm and the firm’s internal capabilities and skills and the inability of the financial perspective to predict and improve financial performance to be predominant factors to overlook the inputs of managerial accountants when using BSC.

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

Profit ◽  
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.

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. 

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

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.

scholarly journals Strategy Map dan Rancangan Balanced Scorecard PT. DPI

2018 ◽  
Vol 7 (2) ◽  
pp. 117
Author(s):  
A Fakhri Arifyanto
Keyword(s):  
Balanced Scorecard ◽  
Customer Relationship ◽  
Strategy Development ◽  
Strategic Objectives ◽  
The Balanced Scorecard ◽  
Strategic Issues ◽  
Strategic Objective ◽  
Financial Perspective ◽  
Strategy Map ◽  
Process Perspective

This research aims to compile and designing Strategy Map and Balanced Scorecard on PT. DPI in order to achieve the objective of becoming an international organization or world class company.  According to David P. Norton which had been quoted by Mathews (2007), Balanced Scorecard is precise methodologies to develop measurement which is capable to describe the organization’s strategy.  Development of Strategy Map is the key to design effective Balanced Scorecard. The analysis result stated that the Strategy Map of PT. DPI could be compiled by virtue of the strategic issues in the corporate level, meanwhile for the Balanced Scorecard design consists of four perspectives in which financial perspective to improve the ROI of strategic objective by increasing revenue from existing product and new product.  Customer perspective, with the strategic objective of customer satisfaction, increased market share by retaining existing customers and add new customers.  Internal Business Process Perspective, with a strategic objective of developing superior products, innovative and sophisticated, improved customer relationship management.  Learning and Growth Perspective, with strategic objectives to improve the quality, professionalism of human resources DPI, to develop a conducive climate in DPI (improve DPI climate).    

scholarly journals Pengukuran Kinerja Perusahaan Pada Pt. Yyy Dengan Menggunakan Metode Balanced Scorecard

2019 ◽  
Vol 3 (3) ◽  
Author(s):  
Richardson Harjanto Nurdin
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Company Performance ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective ◽  
Internal Business Process ◽  
Year 2013

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.

scholarly journals Analisis Kinerja Koperasi Unit Desa Menggunakan Balanced Scorecard

2020 ◽  
Vol 16 (2) ◽  
pp. 113-128
Author(s):  
Jatmiko Wahyudi ◽  
Siti Qorrotu Aini
Keyword(s):  
Balanced Scorecard ◽  
Secondary Data ◽  
Point Of View ◽  
Primary Data ◽  
Fiscal Year ◽  
Well Performance ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Process Perspective ◽  
Learning Development

ENGLISHThis study aims to analyze the performance of a village unit cooperative (KUD) as a business entity using the balanced scorecard instrument. The research was conducted in July 2020 with KUD Bahagia, one of rural cooperatives in Pati Regency, as research object. This research used a quantitative and qualitative approach (mix method). Primary data were obtained by interviewing KUD administrators and field observations, while secondary data were derived from the annual report of the KUD Bahagia in 2020 fiscal year. Data were analyzed using a balanced scorecard to determine the performance of KUD from four perspectives namely financial perspective, customer perspective, internal business process perspective, and learning development perspective. The results showed that from balanced scorecard point of view, in general KUD Bahagia showed well performance. Few indicators show lower performance and the management of KUD Bahagia should pay attention for the indicators.The number of KUD members tends to decrease and the use of information technology in managing administration and running a business need to be boosted. INDONESIAPenelitian ini bertujuan untuk menganalisis kinerja badan usaha berbentuk Koperasi Unit Desa (KUD) dengan menggunakan instrumen balanced scorecard. Penelitian dilaksanakan pada bulan Juli 2020 dengan objek penelitian KUD Bahagia di Kabupaten Pati. Penelitian menggunakan pendekatan kuantitatif dan kualitatif secara bersama (mix method). Data primer diperoleh dengan cara wawancara dengan pengurus KUD dan observasi lapangan sedangkan data sekunder diperoleh dari laporan rapat anggota tahunan Koperasi Unit Desa (KUD) Bahagia Tahun 2020. Data dianalisis dengan menggunakan balanced scorecard untuk mengetahui kinerja KUD dari perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, serta perspektif pembelajaran dan pertumbuhan. Hasil penelitian menunjukan bahwa ditinjau dari analisis balanced scorecard, Koperasi Unit Desa (KUD) Bahagia secara umum menunjukkan kinerja yang baik. Beberapa indikator kinerja yang perlu mendapat perhatian dari pengelola KUD Bahagia adalah penurunan jumlah anggota KUD dan masih perlu dioptimalkan penggunaan teknologi informasi dalam mengelola administrasi maupun menjalankan usaha.

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