Mediating Effects between Perspectives in Strategy Maps

Many researchers have highlighted the importance of strategy maps for improving organizational performance and providing an entire organization with a cognitive representation of its strategic objectives. However, arguing that strategy maps do not assign weight to each perspective, other researchers have generated weighted strategy maps and used various optimization models to highlight the most important perspective. In this study, I argue that organizations should understand all the causal links in a strategy map and explore paths toward improvement rather than focusing on just one perspective. To that end, I analyse all the causal relationships in the strategy map developed for a major postal service in Saudi Arabia and identify two principal mediating relationships: (1) the relationship between the learning and growth perspective and the customer perspective as mediated by the internal business process perspective and (2) the relationship between the internal business process perspective and the financial performance perspective as mediated through the customer perspective.

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ANALISIS PENILAIAN KINERJA DOSEN MENGGUNAKAN METODE BALANCE SCORECARD (STUDI KASUS STT SANGKAKALA)

Jurnal Riset Ekonomi dan Bisnis ◽

10.26623/jreb.v13i2.2437 ◽

2020 ◽

Vol 13 (2) ◽

pp. 89

Author(s):

Ibar Adi Permana

Keyword(s):

Performance Evaluation ◽

Performance Appraisal ◽

Business Process ◽

Qualitative Method ◽

Balance Scorecard ◽

Strategic Objectives ◽

Tertiary Institutions ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process

The purpose of this study is to assess the performance of lecturers based on the workload of lecturers at the Sangkakala STT institution. During this time the performance evaluation of lecturers is only in the context of Education, so it does not cover the whole implementation of the tri dharma of tertiary institutions carried out by lecturers. The method used in this study is a qualitative method with a balance scorecard approach. Lecturer performance appraisal has 3 strategic objectives namely financial perceptive, customer perspective, and internal business process perspective. While supporting software development in evaluating lecturer performance is a source of data for assessing lecturer performance at the STT Sangkakala institution there are several subsystems, namely: EKEU subsystem, EDOM subsystem, EDOS subsystem, EPRODI subsystem, EPRODI subsystem, EP3M subsystem, and ADAK subsystem

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Perancangan Pengukuran Kinerja di PT Sayuran Siap Saji dengan Pendekatan Balanced Scorecard

MANAJEMEN IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah ◽

10.29244/mikm.14.1.35-43 ◽

2019 ◽

Vol 14 (1) ◽

pp. 35-43

Author(s):

Yuni Astuti Tri Tartiani ◽

Ujang Sumarwan ◽

Sahara

Keyword(s):

Business Process ◽

Balanced Scorecard ◽

Management Tool ◽

Structured Interviews ◽

Literature Study ◽

Strategic Objectives ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process

PT Sayuran Siap Saji is one of the fresh cut vegetable supplier companies that are developing. In maintaining existence as a result of increasingly fierce business competition, PT X needs to continue to improve its performance. The objectives of the research were to built performance measurement at PT Sayuran Siap Saji using Balanced Scorecard (BSC). BSC is a management tool in measuring performance comprehensively. This research used descriptive techniques through case studies. Determination of resource persons is done by purposive sampling method, namely five experts from the management of PT Sayuran Siap Saji. The data was collected through in-depth interview techniques, structured interviews using questionnaires and literature study. There were four perspectives that became variables in this research, which were financial perspective, customer perspective, internal business process perspective and growth and learning perspective. Analytic Hierarchy Process (AHP) was used to determined the perspective priority and strategic objectives of Balanced Scorecard. The result showed that in the customer perspective, four strategic objectives were identified and five strategic objectives for each of financial perspectives, internal business process perspectives and learning and growth perspectives were identified. In the customer perspective, enhancement of satisfaction and trust from customers shows the highest contribution, meanwhile in the financial perspective, fulfill the requirements to the supplier shows the highest contribution. In the growth and learning perspective, enhancement of the capabilities and the development of the human resources shows the highest contribution, and in the internal business process perspective, product and production process in accordance with the standards shows the highest contribution to the companies performance. This means that the four strategic objectives of each perspective that have the highest contribution are the basis for determining targets and better strategic initiatives for companies in maintaining and improving their performance

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Analisis Pengukuran Kinerja Menggunakan Metode Balanced Scorecard pada PT.Bahtera Utama

Binus Business Review ◽

10.21512/bbr.v6i1.1438 ◽

2015 ◽

Vol 6 (1) ◽

pp. 35

Author(s):

Erwin Erwin ◽

Hartiwi Prabowo

Keyword(s):

Business Process ◽

Balanced Scorecard ◽

Product Distribution ◽

Employee Productivity ◽

Strategic Objectives ◽

The Balanced Scorecard ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process

This research was conducted in PT.Bahtera Utama by measuring performance using the Balanced Scorecard as measured through four perspectives, that is financial perspective, the customer perspective, internal business process perspective, and learning and growth perspective. The purpose of this study was to measure the performance with balanced scorecard, analyze and recommend the results to the company. The research method used is a case study and survei methods with descriptive research. The results of this study indicate that the performance of the financial perspective quite good includes the profits, revenue, productivity, and the short term liabilities have not been able to be achieved as expectations. For Customer perspective, the performance of the companies is very good where customer satisfaction and loyalty must be maintained, for the continuation of the order. For Internal Business Process perspective, the company's performance in terms of both innovation and quality of products are very good, but in the time of processing product distribution is average and company has been able to fix it with the strategic objectives effectively and efficiently. For learning and growth perspective, the performance is good at all points but in the employee productivity and commitment, the targets have not been able to be achieved and the application of the information technology is very good. Overall assessment of performance on the PT.Bahtera Utama is good with the score of 4.29.

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Analisis Pengukuran Kinerja Perusahaan Dengan Konsep Balanced Scorecard

Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen ◽

10.32477/jrm.v3i1.173 ◽

2016 ◽

Vol 3 (1) ◽

pp. 11-22

Author(s):

Dina Fitrianingrum ◽

Sulastiningsih Sulastiningsih

Keyword(s):

Customer Satisfaction ◽

Organizational Development ◽

Business Process ◽

Balanced Scorecard ◽

Research Use ◽

Financial Perspective ◽

Employees Satisfaction ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process

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.

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Employee Performance Measurements at ‘Aisyiyah Klaten Hospital using the Human Resources Scorecard approach

Disease Prevention and Public Health Journal ◽

10.12928/dpphj.v16i1.4585 ◽

2021 ◽

Vol 16 (1) ◽

pp. 47-54

Author(s):

Siti Kundariyah ◽

Heru Kurnianto Tjahjono ◽

Qurratul Aini ◽

Winny Setyonugroho

Keyword(s):

Human Resources ◽

Human Resource Management ◽

Human Resource ◽

Business Process ◽

Performance Indicators ◽

Employee Performance ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process

Background: The rapid development of health services is a challenge for hospitals in facing the increasingly open and accessible competition. Good human resource management is needed to increase the productivity of an organization. One of the strategies to increase productivity and improve human resource management is to use an integrated and comprehensive employee performance measurement. This research measured employee performance using the Human Resources Scorecard (HRSC) approach based on several conditions. HRSC is a Balanced Scorecard with a Human Resources (HR) approach where Key Performance Indicators (KPI) are based on 4 (four) perspectives: Financial Perspective, Customer Perspective, Internal Business Process Perspective, and Learning and Growth Perspective. Method: This study used a quantitative approach with a cross-sectional survey research design. Data collection methods included questionnaires, document review, and Consensus Decision Making Group (CDMG). The research population was 256 employees of the ‘Aisyiyah Hospital Klaten. Samples were determined using non-probability sampling technique with a purposive sampling method of 100 respondents. Results: The results showed that overall employee performance was good, with a score of 4.03. Based on Key Performance Indicators for each perspective, the internal business process perspective of employee performance was very good, with a score of 1.24. The financial perspective of employee performance was good with a score of 0.8, while the customer perspective of employee performance was good, with a score of 1.19. Finally, the learning and growth perspective of employee performance was good, with a score of 0.8. Conclusion: With the HRSC approach, the overall performance results of the ‘Aisyiyah Klaten Hospital employees were good.

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ANALISIS KINERJA MANAJEMEN BERDASARKAN BALANCED SCORECARD

Jurnal Bisnis dan Manajemen ◽

10.20961/jbm.v15i1.4114 ◽

2017 ◽

Vol 15 (1) ◽

pp. 45

Author(s):

Jumingan Jumingan

Keyword(s):

Business Process ◽

Balanced Scorecard ◽

Employee Productivity ◽

Business Growth ◽

Production Time ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process

The purpose of the research was to help CV. Angkasa manager in measuring business growth level and increasing capability and also commitment personal, They were expected could increase employee productivity and make production time more efficient so that able to increase service quality to customer.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 .The results showed (1) financial on CV. Angkasa was good, (2) most of customer’s were satisfied on its product’s even though there were complaint of delay product’s distribution (3) inefficiency 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.

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

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v3i3.4974 ◽

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.

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Analisis Pengukuran Kinerja Perusahaan Dengan Konsep Kartu Skor Berimbang

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v21i1.795 ◽

2020 ◽

Vol 21 (01) ◽

Author(s):

Sri Laksmi Pardanawati ◽

Rukmini Rukmini ◽

Muhammad Luthfi Nur Fatyasin

Keyword(s):

Business Process ◽

Corporate Performance ◽

Linear Regression Analysis ◽

Primary Data ◽

Validity And Reliability ◽

Financial Perspective ◽

Business Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process

ABSTRACT This study aims to determine the effect of partially and simultaneously financial perspective, customer perspective, internal business perspective, growth perspective and learning on the performance of PT Parama.This research uses a quantitative descriptive approach, with a sample of 33 respondents. Primary data were obtained from questionnaires filled out with questionnaires that had previously been tested for validity and reliability. Data analysis techniques using multiple linear regression analysis. The research results partially obtained financial perspective variables partially affect the performance of PT Parama's company, customer perspective variables partially affect PT Parama's corporate performance, internal business process perspective variables partially affect PT Parama's company performance, growth perspective and learning variables influence partial to the company's performance of PT Parama. The results simultaneously obtained financial perspective, customer perspective, internal business perspective, learning perspective and growth simultaneously influence the performance of the company PT Parama Keywords:Balanced Scorecard, financial perspective, customer perspective, internal business process perspective, learning and growth perspective, corporate performance

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Evaluasi Kinerja Instalasi Farmasi Rumah Sakit Islam PKU Muhammadiyah Palangka Raya Kalimantan Tengah dengan Pendekatan Balanced Scorecard

Jurnal Surya Medika ◽

10.33084/jsm.v4i2.607 ◽

2019 ◽

Vol 4 (2) ◽

pp. 72-78 ◽

Cited By ~ 1

Author(s):

Dewi Sari Mulia

Keyword(s):

Patient Satisfaction ◽

Prescription Drug ◽

Business Process ◽

Waiting Time ◽

Balanced Scorecard ◽

Prescription Medication ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process ◽

Service Standards

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.

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Penilaian Kinerja Bank Mega Syariah Dengan Metode Balanced Scorecard Periode 2015-2019

Etihad: Journal of Islamic Banking and Finance ◽

10.21154/etihad.v1i1.2945 ◽

2021 ◽

Vol 1 (1) ◽

pp. 66-81

Author(s):

Wahyuni Aminatun ◽

Parno Parno ◽

Angrum Pratiwi

Keyword(s):

Performance Assessment ◽

Business Process ◽

Balanced Scorecard ◽

Financial Services ◽

Annual Reports ◽

The Balanced Scorecard ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process

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.

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