scholarly journals Pengukuran Kinerja Badan Usaha Koperasi dengan Balanced Scorecard

2017 ◽  
Vol 1 (1) ◽  
pp. 57-72
Author(s):  
Achmad Achmad
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Business Strategy ◽  
Program Effectiveness ◽  
Short Term ◽  
Financial Perspective ◽  
National Economic ◽  
Process Perspective ◽  
Internal Business Process

Performance measurement is an important factor for the company.  It can be used to assess the success and detect of debility in the company. It was focussed to financial affairs, which describe to the company condition in short-term, The success in the financial perspective cannot be separated from the other non-financial perspective. Balanced scorecard was counteracted the model of performance measurement are not based on financial affairs, but increased by customer’s perspective, internal business process perspective, and learning and growth perspective are the real of instigator to the successful financial performance. Balanced scorecard gived the balanced of standart among finacial aspect and non-financial, among short-term and long-term and was involved internal factor or eksternal of the company. Cooperation as implement national economic development, demanded to be able to develop themselves in an increasingly competitive business competition. Side by side with other sectors for progress Indonesian economy. Because of it, the cooperation need apllied all and good methode of performance measurement for estimating the company’s condition, concurrently for facility the development of business strategy. With Balanced scorecard, as continuousness cooperation can be determine program effectiveness and report performance improvement plan.

scholarly journals ANALISIS PENGUKURAN KINERJA PADA DINAS PERHUBUNGAN KAB. MANDAILING NATAL BERBASIS BALANCED SCORECARD (BSC)

Wahana ◽  
2019 ◽  
Vol 22 (2) ◽  
pp. 114-134
Author(s):  
Heriyanti - Tampubolon
Keyword(s):  
Performance Measurement ◽  
Business Process ◽  
Measurement System ◽  
Balanced Scorecard ◽  
Actual Condition ◽  
Performance Measurement System ◽  
Department Of Transportation ◽  
Financial Perspective ◽  
Process Perspective ◽  
Internal Business Process

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)

scholarly journals PENGUKURAN KINERJA INSTALASI FARMASI RUMAH SAKIT ADVENT MANADO DENGAN METODE BALANCED SCORECARD PADA PERSPEKTIF KEUANGAN DAN PERSPEKTIF PROSES BISNIS INTERNAL

PHARMACON ◽  
2020 ◽  
Vol 9 (4) ◽  
pp. 512
Author(s):  
Jeril Riski Malara ◽  
Gayatri Citraningtyas ◽  
Olvie S. Datu
Keyword(s):  
Performance Measurement ◽  
Business Process ◽  
Balanced Scorecard ◽  
Drug Information ◽  
Information Services ◽  
Drug Information Services ◽  
Financial Perspective ◽  
Process Perspective ◽  
Turn Over ◽  
Internal Business Process

ABSTRACTHospital Pharmacy Installation (HPI) was a medical support service that was required to provide quality pharmaceutical services to the public, so it requires performance measurement. The purpose of this study was to determined the performance of HPI Advent Manado using the Balanced Scorecard (BSC) method through a financial perspective and an internal business process perspective. This research was a non-experimental, descriptive type of research with retrospective and prospective data collection in the form of primary data and secondary data. The results showed the performance of HPI Advent Manado from a financial perspective in 2019 obtained an Inventory Turn Over Ratio (ITOR) value of 5.53 times and a Gross Profit Margin (GPM) of 22.24%. Internal business process perspective with dispensing time for non-concocted prescriptions 14.47 minutes and concocted prescriptions 28.19 minutes, drug availability 93.30% and drug information services stilled not meeting the standards of Permenkes No.72 of 2016. From the research results it can be concluded that the performance of HPI Advent Manado using the BSC method shows a fairly good performance from a financial perspective, although there was still needed for improvement in the ITOR value, and the internal business process perspective has shown good performance and there was still needed for improvements in drug information services. Keywords: Performance measurement, Pharmaceutical installation hospital, Balanced scorecard, Financial perspectives, Internal Business perspectives  ABSTRAKInstalasi Farmasi Rumah Sakit (IFRS) merupakan pelayanan penunjang medis yang dituntut memberikan pelayanan kefarmasian yang berkualitas kepada masyarakat, sehingga memerlukan pengukuran kinerja. Tujuan penelitian ini untuk mengetahui kinerja IFRS Advent Manado dengan metode Balanced Scorecard (BSC) melalui perspektif keuangan dan perspektif proses bisnis internal. Penelitian merupakan jenis penelitian non eksperimental bersifat deskriptif dengan pengumpulan data secara retrospektif dan prospektif berupa data primer dan data sekunder. Hasil penelitian menunjukkan kinerja IFRS Advent Manado pada perspektif keuangan tahun 2019 memperoleh nilai  Inventory Turn Over Ratio (ITOR) sebesar 5,53 kali dan Gross Profit Margin (GPM) sebesar 22,24%. Perspektif proses bisnis internal dengan dispensing time untuk  resep non racikan 14,47 menit dan resep racikan 28,19 menit, ketersediaan obat 93,30% dan pelayanan informasi obat masih belum memenuhi standar Permenkes No.72 tahun 2016. Dari hasil penelitian dapat disimpulkan bahwa kinerja IFRS Advent Manado dengan metode BSC menunjukkan kinerja yang cukup baik dari perspektif keuangan, walaupun masih perlu upaya perbaikan pada nilai ITOR, dan perspektif proses bisnis internal sudah menunjukkan kinerja baik dan masih perlu adanya perbaikan pada pelayanan informasi obat.Kata kunci: Pengukuran Kinerja, IFRS, Balanced Scorecard, perspektif keuangan, perspektif proses bisnis internal

scholarly journals PENERAPAN METODE BALANCE SCORECARD SEBAGAI TOLOK UKUR PENILAIAN KINERJA PADA ORGANISASI SEKTOR PUBLIK (Studi Pada Dinas Pajak Daerah dan Pengelolaan Keuangan Kota Yogyakarta)

2016 ◽  
Vol 2 (2) ◽  
Author(s):  
Yulaikah Yulaikah ◽  
Sri Ayem
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Financial Management ◽  
Balance Scorecard ◽  
Budget Planning ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Process Perspective ◽  
Internal Business Process ◽  
Analysis Of Performance

Regional Tax Agency and Financial Management ( DPDPK ) Yogyakarta is one of responsibility center in the structure organizations of local government that have an important role in budget planning and controlling. This study aims to assess the performance of DPDPK during 2009-2012 by using balanced scorecard . Balance scorecard is a performance measurement which is translated into four perspectives of performance, namely: the financial perspective, the perspective of local taxpayers, internal business process perspective and learning and growth perspectives. Data analysis method used is quantitative and qualitative descriptive's analytics. Basedon the analysis of performance measurement DPDPK Yogyakarta used the balanced scorecard method can be concluded that the DPPDK performance during the years of 2009-2012 considered quite good. Thereby the balance scorecard is suitable to be applied to the DPDPK Yogyakarta because it can provide a more structured and comprehensive in all aspects of the performance of both financial and non-financial organizations. Keywords : Performance Measurement, Balanced Scorecard, Public Sector, DPDPK

scholarly journals Analisis Pengaruh Penerapan Perspektif Balanced Scorecard Terhadap Peningkatan Kinerja UMKM

2019 ◽  
Vol 4 (1) ◽  
pp. 1 ◽  
Author(s):  
Arasy Alimudin ◽  
Achmad Zakki Falani ◽  
Sri Wiwoho Mudjanarko ◽  
Arthur Daniel Limantara
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Business Strategy ◽  
Commercial Sector ◽  
Short Term ◽  
The Balanced Scorecard ◽  
Work Program ◽  
Internal Business Process

The research conducted on UMKM commercial sector which aims to determine how much the contribution of the Balanced Scorecard (BSC) implementation by using four perspectives: financial, customer, internal business process and learning and growth. The concept Balanced Scorecard is deemed in accordance with the consideration that the concept is able to balance short-term plan with long-term plans, as well as to balance financial performance with the performance of non-financial. In addition, The benefits from this research is that companies have an appropriate business strategy and work program that can face of such change, enabling it to maintain and expand its business in the future in accordance with the vision and mission.By using these research techniques, application of the BSC through four perspectives can contribute significantly to the company's performance. This is indicate that UMKM oriented continuously on efforts to maintain customer satisfaction to earn the trust of the quality of the product followed by their support productive and committed employees who will be able to deliver products / services efficiently, consistent and timely with using technology information that have an impact on the organization's ability to generate adequate financial returns. Penelitian yang dilakukan pada sektor komersial UMKM yang bertujuan untuk mengetahui seberapa besar kontribusi penerapan Balanced Scorecard (BSC) dengan menggunakan empat perspektif: keuangan, pelanggan, proses bisnis internal dan pembelajaran dan pertumbuhan. Konsep Balanced Scorecard dianggap sesuai dengan pertimbangan bahwa konsep ini mampu menyeimbangkan rencana jangka pendek dengan rencana jangka panjang, serta menyeimbangkan kinerja keuangan dengan kinerja non-keuangan. Selain itu, Manfaat dari penelitian ini adalah bahwa perusahaan memiliki strategi bisnis yang tepat dan program kerja yang dapat menghadapi perubahan tersebut, memungkinkan untuk mempertahankan dan memperluas bisnisnya di masa depan sesuai dengan visi dan misi. Dengan menggunakan teknik penelitian ini , penerapan BSC melalui empat perspektif dapat memberikan kontribusi signifikan terhadap kinerja perusahaan. Hal ini menunjukkan bahwa UMKM berorientasi terus menerus pada upaya mempertahankan kepuasan pelanggan untuk mendapatkan kepercayaan dari kualitas produk diikuti dengan dukungan mereka yang produktif dan berkomitmen karyawan yang akan mampu memberikan produk / jasa secara efisien, konsisten dan tepat waktu dengan menggunakan teknologi informasi yang berdampak pada kemampuan organisasi untuk menghasilkan pengembalian keuangan yang memadai.

Analisis Pengukuran Kinerja Perusahaan Dengan Konsep Balanced Scorecard

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.

scholarly journals ANALISIS KINERJA MANAJEMEN BERDASARKAN BALANCED SCORECARD

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

<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>

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 Pencapaian Strategi Menggunakan Balanced Scorecard

2019 ◽  
Author(s):  
Menik Meltra Putri ◽  
Siti Hajar Nurlaila
Keyword(s):  
Balanced Scorecard ◽  
Performance Indicator ◽  
Measurement Tool ◽  
Research Approach ◽  
Financial Perspective ◽  
Business Perspective ◽  
Customer Perspective ◽  
Process Perspective ◽  
Internal Business Process ◽  
Unit Performance

ABSTRACTThe purpose of this research is measurement strategy achievement of public education office of surabaya city using Balanced Scorecard as a measurement tool based on financial perspective, internal business process perspective, customer perspective, and learning and growth perspective. The research approach used is descriptive qualitative by using the method of observation and interview and then analyzed by giving an overview of the performance of the strategy undertaken and explain systematically. The stages of the analysis include weighting performance to measure the number of indexes, which consists of Major Performance Indicator Achievement Index (IKU), Strategic Target Value (NSS), Performance Perspective Value (NKP), Unit Performance Value (NKU).Keywords: Strategy achievement; Balanced scorecard; PerformanceABSTRAKTujuan dari penelitian ini adalah mengukur pencapaian startegi Dinas Pendidikan Kota Surabaya menggunakan Balanced Scorecard sebagai alat ukur berbasis strategis, meliputi financial perspectice, internal proses business perspective, customer perspective, serta learning dan growth perspectif. Pendekatan penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan menggunakan metode studi observasi dan wawancara.Tahapan analisis yang dilakukan meliputi pembobotan kinerja untuk menilai besaran angka/indeks,yang terdiri dari; Indeks Capaian Indikator Kinerja Utama (IKU), Nilai Sasaran Strategis (NSS), Nilai Kinerja Perspektif (NKP), Nilai Kinerja Unit (NKU).Kata kunci: Pencapaian strategi; Balanced Scorecard; Kinerja

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

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.

scholarly journals Analisis Kinerja Perusahaan CV. Bali Indah dengan Metode Balanced Scorecard

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
PS. Saraswati ◽  
DP. Darmawan ◽  
K Suamba
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Employee Satisfaction ◽  
Customer Acquisition ◽  
Company Performance ◽  
Satisfaction Index ◽  
Total Debt ◽  
Financial Perspective ◽  
Process Perspective ◽  
Internal Business Process

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.

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