scholarly journals ANALYSIS OF DEVELOPMENT AND PERFORMANCE OF COOPERATIVES PLANTATION PARTNERSHIPS (STUDY ON PLANTATION COOPERATIVE MANAGEMENT OF PRIMARY COOPERATIVE CREDIT PROGRAM FOR MEMBERS (KKPA) IN SEBERIDA DISTRICT, INDRAGIRI HULU REGENCY)

2020 ◽  
Vol 9 (2) ◽  
pp. 92-105
Author(s):  
Suwaji Suwaji ◽  
Aris Triyono
Keyword(s):  
Balanced Scorecard ◽  
Business Processes ◽  
Value Added ◽  
Secondary Data ◽  
Cooperative Management ◽  
Organizational Growth ◽  
The Balanced Scorecard ◽  
Financial Governance ◽  
Plantation Development ◽  
And Performance

One of the efforts to optimize smallholder plantation development programs' achievement is through a synergistic pattern of plantation development between large companies and farmer communities. The plantation partnership program with the Primary Cooperative Credit for Members (KKPA) pattern is hoped that harmonious, mutually beneficial, and sustainable plantation development can be realized. This research was conducted to compare plantation partnership cooperatives' development and performance with the Primary Cooperative for Members (KKPA) scheme in Seberida District, Indragiri Hulu Regency, Riau Province. This study uses a quantitative descriptive approach; the data used are primary and secondary. Data collection methods are documentation and questionnaires. The development of cooperatives is analyzed using growth indicators in members and participation of cooperative members, development of cooperative management, and growth in capital and business volume. Cooperative performance is analyzed using the Balanced Scorecard approach. With this approach, it is expected to provide a complete picture of the performance of the KKPA Cooperative from various aspects, namely; Financial aspects, customers, internal business processes, and organizational growth and learning aspects. The results showed, although the number of members did not experience a significant increase, the participation of members, cooperative management, and the growth of capital and business volume of the KKPA cooperative periodically showed the progress that was getting better. The performance of the Balanced Scorecard in the financial aspect can show a reasonably good performance. Performance on the customer aspect, internal business process, and growth and learning aspects of the KKPA Cooperative show adequate or moderate performance. These results also explain that in the financial and non-financial aspects, the KKPA Cooperative performance is still not optimal. The KKPA Cooperative still has to strive to improve its performance by planning. Furthermore, better financial governance, making business steps and strategies that are more value-added oriented and broadening the KKPA Cooperative vision that has far-reaching capabilities in the future.

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 KINERJA KOPERASI UNIT DESA (KUD) WENANG DITINJAU DARI BALANCED SCORECARD

2016 ◽  
Vol 12 (3A) ◽  
pp. 81
Author(s):  
Romaida ., Br. Sagala ◽  
Lyndon R.J. Pangemanan ◽  
Yolanda P. I. Rori
Keyword(s):  
Balanced Scorecard ◽  
Business Processes ◽  
Rating Scale ◽  
Research Result ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Customer Perspective

Research aims to determine how the performances of Koperasi Unit Desa (KUD) Wenang in Manado City evaluated from Balanced Scorecard are financial perspective, customer perspective, internal business processes perspective, and learning and growth perspective. Research carried out in July until September 2016. Data used is quantitative and qualitative with data source are primary and secondary data obtained from KUD with a total sample of 96 member respondents, 96 non member respondents with accidental sampling (technique) and 25 employees with sensus. Therefore the total samples are 217 respondents. Data analysis that used Balanced Scorecard method and criteria for the balance of the balanced scorecard that analyzes of financial perspective, customer perspective, internal business processes perspective, and learning and growth perspective while the balance is using a rating scale criteria. Research result showed that the performance of Koperasi Unit Desa (KUD) Wenang reviews from the Balanced Scorecard is internal business process perspective are considered good and satisfying customer perspective rated good and satisfying, as well as financial perspective judges not good enough with an overall score is 0,4 or equal to pretty good.

Turnover and Performance in Full- and Select-Service Hotels

2020 ◽  
Vol 44 (8) ◽  
pp. 1335-1338
Author(s):  
Mary Jo Dolasinski ◽  
Chris Roberts
Keyword(s):  
Negative Correlation ◽  
Balanced Scorecard ◽  
Secondary Data ◽  
Management Turnover ◽  
The Balanced Scorecard ◽  
Hotel Performance ◽  
Guest Satisfaction ◽  
Positive Correlations ◽  
And Performance

Turnover plays an important role in hotel performance. This study explored turnover and its relationship between three key categories of the balanced scorecard (revenue, profit, and guest satisfaction) using secondary data from a 6-year period for 118 full- and select-service hotels. Analysis revealed strong positive correlations between hourly and management turnover in full-service hotels and positive correlations in 4 of the 6 years in select-service hotels. There was also a modest negative correlation between management turnover and guest satisfaction in 4 of the 6 years.

scholarly journals Application of the Methodology of Balanced Scorecard in the Quality Evaluation System of a Strategic Business UnitHttp://Dx.Doi.Org/10.5585/Riae.V9i3.1693

2011 ◽  
Vol 9 (3) ◽  
pp. 139-173
Author(s):  
Sandra Aparecida Nogueira de Oliveira Boffi ◽  
Edson Aparecida De Araújo Querido Oliveira ◽  
Monica Franchi Carnielo ◽  
Vilma Da Silva Santos
Keyword(s):  
Balanced Scorecard ◽  
Performance Indicators ◽  
Evaluation System ◽  
Management Control ◽  
Corporate Management ◽  
Organizational Growth ◽  
The Balanced Scorecard ◽  
Standard Quality ◽  
And Performance ◽  
Quality Evaluation System

Nowadays it is expected current organizations: possess the capabilities of mastering technology, securing international-standard quality, and the ability to meet the expectations of ever-demanding customers. To survive in this competitive environment, it is necessary for enterprises to develop tools capable of defining their position within the market; defining their internal processes taking into consideration their own objectives and prospects for the future. Such tools must be capable of identifying strengths and weaknesses in order to galvanize their position, and determine the best path to follow, even if that means opting for a complete change in direction. This study aspires to describe and analyze the stages concerned with developing performance indicators, integrated and based on the company’s global strategies, using the Balanced Scorecard method. These focus on the sustainability of the organization, and the achievement of goals previously established by the corporate administration. The present research utilizes bibliographical data of themes related to Corporate Management, Control, and Performance Measurement and Models of Performance Indicators. Using the case study method, it can be concluded that performance indicators are vital tools when structured to meet the financial perspectives, of consumers, internal processes and learning and organizational growth.

Performance Measurement using Balance Score Card and its Applications: A Review

2015 ◽  
Vol 4 (3) ◽  
Author(s):  
Shradha Gawankar ◽  
Sachin S. Kamble ◽  
Rakesh Raut
Keyword(s):  
Performance Measurement ◽  
Organizational Performance ◽  
Performance Management ◽  
Balanced Scorecard ◽  
Strategic Change ◽  
The Balanced Scorecard ◽  
Balance Score Card ◽  
Measurement Framework ◽  
Score Card ◽  
And Performance

This paper aims to propose the idea of briefly explaining the balance scorecard by highlighting its use, application in depth. A critical enabler in achieving desired performance goals is the ability to measure performance. Despite the importance of accurately measuring organizational performance in most areas of academic research, there have been very few studies that have directly addressed the question of how overall organizational performance is or should be measured. Perhaps more importantly, none of these studies seems to have significantly influenced how overall organizational performance is actually measured in most of the empirical research that uses this construct as a dependent measure. The most popular of the performance measurement framework has been the balanced scorecard abbreviated as BSC. The BSC is widely acknowledged to have moved beyond the original ideology. It has now become a strategic change management and performance management process. The approach used in this paper is the combination of literature review on evolution of balance score card and its applications in various sectors/organizations/ areas. This paper identify that the balanced scorecard is a powerful but simple strategic tool and the simplicity of the scorecard is in its design. By encompassing four primary perspectives, the tool allows an organization to turn its attention to external concerns, such as the financial outcomes and its customers expectations, and internal areas, which include its internal processes to meet external requirements and its integration of learning and growth, to successfully meet its strategic expectations. This paper provides a comprehensive overview of the balanced scorecard combined with application and strategy, which are now in a better position to begin to recognize managements expectations and to discover new ways to build value for workplace learning and performance within organization.

Design and planning of the balanced scorecard: A case study

2007 ◽  
Vol 26 (3) ◽  
pp. 217-227
Author(s):  
Ming-Hon Hwang ◽  
Hsin Rau
Keyword(s):  
Performance Evaluation ◽  
Balanced Scorecard ◽  
Process Management ◽  
Planning Process ◽  
Company Performance ◽  
Correct Process ◽  
The Balanced Scorecard ◽  
Strategy Planning ◽  
And Performance

In the industrial economy, evaluating company performance based on financial results was good enough. However, in the current globalized and highly competitive environment, maintaining long term competitiveness requires companies to engage in overall strategic planning and performance evaluation. The balanced scorecard is a tool or method for balancing an organization's performance and can react to situations where a company's direction becomes disoriented. This approach assists in strategy planning, process management, and performance evaluation from four perspectives, including financial, customer, internal process, and learning and growth. Good strategy planning provides companies with a correct management direction, correct process management ensures the efficient execution of plans, and correct performance evaluation illustrates the execution results. This study mainly focuses on how a large rubber company in Taiwan utilizes the balanced scorecard in its organization. As the technical perspective is important in the rubber keypad industry, besides the four above perspectives, this company has added the technical perspective. By introducing this company and its progress in implementing the balanced scorecard, this study hopes to provide other companies, especially rubber companies, with a planning direction and reference for the future implementation of the balanced scorecard.

The Balanced Scorecard

2017 ◽  
Vol 5 (2) ◽  
pp. 1-15
Author(s):  
Jorge Gomes ◽  
Mário Romão
Keyword(s):  
Organizational Performance ◽  
Balanced Scorecard ◽  
New Developments ◽  
Organizational Skills ◽  
The Balanced Scorecard ◽  
Customer Preferences ◽  
Innovation Activities ◽  
Measurement Tools ◽  
Physical Assets ◽  
And Performance

Organizations are challenged to develop new organizational skills such as flexibility or expertise in order to quickly respond to changes in technology, competition and customer preferences. Companies cannot be competitive or successful if their business and information systems and technology (IS/IT) strategies are not strategic aligned. Nowadays, the importance of intangible assets is higher than traditional physical assets and performance measurement tools need to capture this new reality. Measuring organizational performance is a continuous challenge for both managers and researchers. Balanced scorecard (BSC) is a powerful tool that gives to managers a fast, but comprehensive view of the business including operational measures on customer satisfaction, organization's innovation, activities improvement, as well as financial measurements. In this paper the authors address the BSC and promote the discussion about the strengths and the limitations and pointing out new developments to overcome the today´s business trends.

scholarly journals Performance analysis of pharmaceutical installation as basic of feasibility: a self-based business unit into general services agency

2019 ◽  
Vol 6 (6) ◽  
pp. 229-238
Author(s):  
I Made Agus Yogeswara Wibawa ◽  
I. G. B. Wiksuana
Keyword(s):  
Balanced Scorecard ◽  
Public Hospital ◽  
Business Processes ◽  
Balanced Score Card ◽  
Service Agency ◽  
Business Unit ◽  
The Balanced Scorecard ◽  
The Public ◽  
Score Card ◽  
Level Of Satisfaction

This study aims to determine the performance of the Pharmaceutical Installation as a basis for becoming an independent business unit in order to go to the Public Service Agency (BLU) at the Public Hospital in Denpasar, Bali. Performance measurement is a process of evaluating work progress against pre-determined goals and objectives and the results of activities are compared with the intended intentions; and the effectiveness of actions in achieving goals. In this study using a strategic mechanism in the form of a Balanced Score Card (BSC). Data collection techniques such as documentation, questionnaires, and observations. The data analysis technique used is the financial ratios for the financial perspective, the level of satisfaction for the customer perspective, the level of satisfaction for the perspective of growth and learning, while for the perspective of internal business processes using minimum service standards. The results of the 4 perspectives from the Balanced Scorecard show that the performance of the Pharmacy Installation at the Public Hospital in Denpasar is good and deserves to be an independent business unit.

scholarly journals THE PARADIGM OF STRATEGIC MANAGEMENT OF MULTINATIONAL CORPORATIONS ON THE BASIS OF THE BALANCED SCORECARD

2015 ◽  
Vol 1 (7) ◽  
pp. 43
Author(s):  
Olena Burunova ◽  
Sergii Gushko ◽  
Volodymyr Kulishov
Keyword(s):  
Strategic Management ◽  
Multinational Corporations ◽  
Balanced Scorecard ◽  
Business Strategy ◽  
Business Processes ◽  
Swot Analysis ◽  
Scenario Planning ◽  
Information Support ◽  
Support Mechanism ◽  
The Balanced Scorecard

The paper investigates the process of strategic management and missions of a multinational corporation on the basis of the model of the balanced scorecard (BSC) formation. Due to the trends in modern management, the development of a company’s strategy, and the estimation of its efficiency are carried out with increasing frequency by means of scorecards. Thus, the aim of the research is to explore the paradigm of strategic management of multinational corporations within the framework of implementation of the model of an enterprise scorecard in an ERP system. The topicality of the research is determined by the necessity to implement the worked out in detail monitoring of company’s activity in a strategic focus, which will allow increasing the operationability and efficiency of administrative decisions and controlling the most essential financial and non-financial performance indices. In the course of work, the authors were guided by the principles of systemic and dialectical approaches to explore the problem. Thereat methods of logic and factor analysis, swot analysis, scenario planning, approaches to grouping, comparison, generalization, interconnection of the theoretical and practical aspects of the work of multinational corporations were used. They serve to deepen the theoretical and methodological aspects referred to the formation of the accounting and analytical information and implementation of the balanced scorecard model in the process of institutionalization of informative economy. It is well-proven that optimization of a business strategy of companies contributes to realization of the information support mechanism of the accounting and analytical systems under the condition of ERP introduction- systems for the improvement of methods of accounting, control and analysis. It gives an opportunity to efficiently manage the resources of corporations, to regulate their production load, to control quality and push their products forward to foreign markets. It has been found out that, taking into account these tendencies, it is possible to construct a pay card of the system of indices according to the levels of acceptance of administrative decisions on the basis of all main business processes of a corporation.

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