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.

scholarly journals PENERAPAN BALANCED SCORECARD DALAM PENGUKURAN KINERJA ORGANISASI PUBLIK (Studi Kasus Pada Badan Pendapatan Daerah Kabupaten Mojokerto)

2019 ◽  
Vol 4 (02) ◽  
Author(s):  
Lailatul Fajriah ◽  
M. Taufiq Hidayat
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Secondary Data ◽  
Primary Data ◽  
The Balanced Scorecard ◽  
Study Approach ◽  
Satisfaction Index ◽  
Financial Perspective ◽  
Process Perspective ◽  
Internal Business Process

ABSTRACTThis study aims to analyze the performance of the Mojokerto Regency Revenue Agency with the Balanced Scorecard approach. Performance is measured through four perspectives: financial perspective, customer perspective, internal business process perspective and learning and growth perspective. This type of research is a descriptive qualitative research with a case study approach. The data used are primary data from interviews and secondary data from documentation. Data analysis was performed by covering four perspectives, the financial perspective was measured by the value for money method, the perspective of the customer with the customer satisfaction index. Internal business process perspective is measured by service cycle efficiency and learning and growth perspective with employee satisfaction index. The results of this study indicate that evaluating performance from a financial perspective is economical, efficient and effective. Performance from the customer's perspective is good, because taxpayers are satisfied with the services provided by the Mojokerto Regency Revenue Agency. The internal business process performance is classified as efficient in providing services, and the assessment of learning and growth perspective performance is good, because employees of the Mojokerto Regency Revenue Agency are satisfied with what is provided by the Mojokerto Regency Revenue Agency. Keywords: Balanced Scorecard, Public Organizations

scholarly journals PENGUKURAN KINERJA INSTALASI FARMASI RSUD DATOE BINANGKANG KABUPATEN BOLAANG MONGONDOW DENGAN METODE BALANCED SCORECARD

PHARMACON ◽  
2020 ◽  
Vol 9 (4) ◽  
pp. 589
Author(s):  
Ellysa N. Laleno ◽  
Gayatri Citraningtyas ◽  
Erladys M. Rumondor
Keyword(s):  
Balanced Scorecard ◽  
Business Processes ◽  
Drug Information ◽  
District Hospital ◽  
Secondary Data ◽  
Primary Data ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Financial Administration ◽  
Hospital General

ABSTRACTPerformance measurement used the Balanced Scorecard method needs to be done at Datoe Binangkang Hospital General Pharmacy Installation to measure the performance achievements that have been carried out by Datoe Binangkang Hospital General Pharmacy Installation and as a basis for further performance improvement. This research aims to determine the performance of IFRS Datoe Binangkang with the Balanced Scorecard method in terms of the financial perspective and the perspective of internal business processes. This research is descriptive used a retrospective approach to financial perspective and prospective for internal business processes. Primary data were obtained from direct observation and secondary data were obtained from IFRS financial administration reports and Datoe Binangkang District Hospital. The results showed that in the financial perspective of 2019: the contribution of IFRS to RSUD 73.01%, ITOR 3.65 times and the average age of inventor 100 days. Internal business perspective: The level of availability of drugs is 95%, the average dispensing time for non-concoction prescriptions is 22.17 minutes and prescription concoctions at IFRS that are usually given to children, replaced with drugs that are already available according to the patient's illness, the component of drug information given to patients still does not meet the standards set by the Indonesian Minister of Health  No. 73 of 2016. The conclusion is the performance of Datoe Binangkang Hospital Pharmacy Installation is quite good, but needs to be improved in terms of drug inventory control, dispensing time and drug information services. Key words: Performance, Pharmacy Installation Datoe Binangkang District Hospital, Balanced ScorecardABSTRAK Pengukuran kinerja dengan metode Balanced Scorecard perlu dilakukan di Instalasi Farmasi RSUD Datoe Binangkang untuk mengukur pencapaian kinerja yang telah dilakukan Instalasi Farmasi RSUD Datoe Binangkang serta sebagai dasar untuk perbaikan kinerja selanjutnya. Penelitian ini bertujuan untuk mengetahui kinerja IFRS Datoe Binangkang dengan metode Balanced Scorecard ditinjau dari perspektif keuangan dan perspektif proses bisnis internal. Penelitian ini bersifat deskriptif dengan menggunakan pendekatan retrospektif untuk perspektif keuangan dan prospektif untuk proses bisnis internal. Data primer diperoleh dari observasi langsung, wawancara dan data sekunder diperoleh dari laporan administrasi keuangan IFRS dan RSUD Datoe Binangkang. Hasil penelitian menunjukan bahwa pada perspektif keuangan tahun 2019: kontribusi IFRS ke RSUD 73,01%, ITOR 3,65 kali dan average age of inventory 100 hari. Perspektif bisnis internal: Tingkat ketersediaan obat 95%, average dispensing time untuk resep non-racikan 22,17 menit dan resep racikan di IFRS yang biasanya diberikan pada anak, diganti dengan obat-obatan yang sudah tersedia sesuai dengan penyakit yang diderita pasien, komponen informasi obat yang diberikan kepada pasien masih belum memenuhi standar yang telah ditetapkan oleh Permenkes RI No. 73 Tahun 2016. Kesimpulannya yaitu kinerja Instalasi Farmasi RSUD Datoe Binangkang sudah cukup baik, akan tetapi perlu dilakukan perbaikan dalam hal pengendalian persediaan obat, dispensing time dan pelayanan informasi obat. Kata kunci : Kinerja, Instalasi Farmasi RSUD Datoe Binangkang, Balanced  Scorecard

scholarly journals ANALISIS KINERJA INDUSTRI TEPUNG KELAPA PT. ROYAL COCONUT KELURAHAN SARONGSONG SATU KECAMATAN AIRMADIDI KABUPATEN MINAHASA UTARA

2017 ◽  
Vol 13 (2) ◽  
pp. 19
Author(s):  
Margareta Risa Doppo ◽  
Tommy F. Lolowang ◽  
Lorraine W. Th. Sondak
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Secondary Data ◽  
Primary Data ◽  
Financial Perspective ◽  
Other Information ◽  
Customer Perspective ◽  
Process Perspective ◽  
Internal Business Process

This study aims to determine the Performance of Coconut Flour Industry in Kelurahan Sarongsong Satu, Kecamatan Airmadidi, Minahasa Utara Regency reviewed from Balanced Scorecard is a financial perspective, customer perspective, internal business process perspective and learning and growth perspective. This research was conducted at PT. Royal Coconut located in Kelurahan Sarongsong Satu Kecamatan Airmadidi Minahasa Utara Regency. This research will be conducted for 3 months from preparation until preparation of report, that is from February until month Mey 2017. Sources of data taken in this research are primary data and secondary data. Primary data is data that comes from the observation (observation) and interview (interview) with the leadership and a number of company employees. Secondary data is data obtained in the form of reports from other information sourced from literature and other information related to this writing. The method of analysis used in this research is Balanced Scorecard method that is financial perspective, customer perspective, internal business process perspective and learning and growth perspective. This research found that performance of Coconut Flour Industry PT. Royal Coconut Kelurahan Sarongsong One District Airmadidi Minahasa Utara Regency reviewed from Balanced Scorecad that financial perspective can be measured well and perfect for getting a profit every month.

ANALISIS IMPLEMENTASI PENGUKURAN KINERJA BERBASIS BALANCED SCORECARD

2018 ◽  
Vol 3 (3) ◽  
pp. 395-404
Author(s):  
Basuki Toto Rahmanto ◽  
Ester Karen
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Quantitative Research ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Primary Data ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Internal Business Process

The purpose of this research is to analyze the implementation of performance measurement based on a balaced scorecard for government agencies with a case study on KPP Jakarta Pasar Rebo. This study was a descriptive-quantitative research through case studies with quantitative methods. The data used are primary data from the results of a questionnaire given to all taxpayers in KPP Pratama Jakarta Pasar Rebo and secondary data from the documentation. The results obtained from this study showed the performance measurement using the balanced scorecard for all three perspectives: customer satisfaction, internal business process and learning and growth as a whole obtain good results with some suggestions and improvements that need to be done, but on the financial perspective showing results unfavorable. Keywords: balance scorecard, performance

scholarly journals ANALISIS KINERJA ORGANISASI BERBASIS BALANCED SCORECARD PADA PERUSAHAAN JASA TRAVEL SHUTTLE DI KOTA BANDUNG

AdBispreneur ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 101
Author(s):  
Bambang Hermanto ◽  
Rivani .
Keyword(s):  
Performance Appraisal ◽  
Balanced Scorecard ◽  
Secondary Data ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective ◽  
Internal Business Process ◽  
The City

ABSTRACTThis research was conducted with a main objective to analyze the performance of Citi Trans Travel Company in Bandung by using the Balanced Scorecard concept. Balanced Scorecard-based performance appraisal is basically a performance evaluation using an integrated four main perspectives, namely financial perspective, customer perspective, internal business process perspective, and learning and growth perspectives.The research method used in this research was the case study with the type of research was descriptive analytic study. Object taken in this research was Citi Trans Travel Company in the city of Bandung. Data used both primary and secondary data. For the validity of the data, this study used triangulation techniques, both sources and data collection techniques.The conclusion of performance appraisal of Citi Trans based on Balanced Scorecard which measured by 4 dimensions was all those 4 dimensions were on “Good” categorize, with the highest total of score was Customer Dimension, and the lowest total of score was Financial Dimension. This showed us that Citi Trans had put the customer satisfaction as their company main priority. However Citi Trans needed put more attention on their level of cost efficiency without sacrificed their product or service quality.  ABSTRAKPenelitian ini dilakukan dengan tujuan untuk menganalisis kinerja Perusahaan Travel CitiTrans di Bandung dengan menggunakan konsep Balanced Scorecard. Penilaian kinerja berbasis Balanced Scorecard pada dasarnya adalah evaluasi kinerja menggunakan empat perspektif utama yang terintegrasi, yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan.Metode penelitian yang digunakan dalam penelitian ini adalah studi kasus dengan jenis penelitian deskriptif analitik. Objek yang diambil dalam penelitian ini adalah Perusahaan Perjalanan CitiTrans di kota Bandung. Data menggunakan data primer dan sekunder. Untuk validitas data, penelitian ini menggunakan teknik triangulasi, baik sumber dan teknik pengumpulan data.Kesimpulan penilaian kinerja Citi Trans berdasarkan Balanced Scorecard yang diukur oleh 4 dimensi adalah keempat dimensi tersebut berada pada kategori “Baik”, dengan total skor tertinggi adalah Dimensi Pelanggan, dan total skor terendah adalah Dimensi Keuangan. Ini menunjukkan kepada kami bahwa Citi Trans telah menempatkan kepuasan pelanggan sebagai prioritas utama perusahaan mereka. Namun, Citi Trans perlu lebih memperhatikan tingkat efisiensi biaya mereka tanpa mengorbankan kualitas produk atau layanan mereka.

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 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 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 PENILAIAN KINERJA PERGURUAN TINGGI ISLAM DENGAN BALANCED SCORECARD AGAR TERWUJUD LEMBAGA PENDIDIKAN ISLAM BERBASIS MAQASID SYARIAH

2017 ◽  
Vol 8 (2) ◽  
pp. 121-131
Author(s):  
Zuraidah Zuraidah ◽  
Esy Nur Aisayah
Keyword(s):  
Organizational Performance ◽  
Internal Control ◽  
Balanced Scorecard ◽  
Performance Measure ◽  
Strategic Objectives ◽  
Internal Process ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Process Perspective ◽  
And Performance

In improving organizational performance, alignment an organizations and individuals in the organization is very important. Balanced Scorecard is one of the alternative performance measure that aims to combine the performance measures of financial and non-financial. Inspired by Kaplan and Norton, the concept was developed in four perspectives: financial, customer, internal process and learning and growth. This article discusses how to build a balanced scorecard, include determining the strategic objectives, measures, targets, initiatives, and implementing the balanced scorecard in public organizations. The performance assessment of Islamic Universities have: 1) strategic targets financial perspective: the ability to obtain funding and cost efficiency, 2) strategic objectives perspectives of stakeholders, namely the satisfaction and pride for students, 3) strategic objectives of internal process perspective is a internal business portal, process and policy procedures, financial systems and reporting, internal control and performance measurement, research and community service quality, 4) strategic objectives of learning and growth perspectives improve the professionalism of human resources, improve the quality and infrastructure facilities. Islamic university has 21 strategic objectives in the four perspectives of the balanced scorecard. As well as the maqasid syariah used as an indicator both in aligning the results of an assessment of the performance of the Islamic universities.

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