scholarly journals PERFORMANCE MEASUREMENT OF DEPARTMENT OF HEALTH, WEST ACEH DISTRICT USING BALANCED SCORECARD ANALYSIS

2020 ◽  
pp. 4-19
Author(s):  
◽  
Fazli Syam BZ ◽  
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
District Health Office ◽  
District Health ◽  
The West ◽  
The Balanced Scorecard ◽  
Study Approach ◽  
Department Of Health ◽  
Financial Perspective ◽  
Measuring Tool

This study aims to analyze the performance rating of the West Aceh District Health Office through 4 perspectives using the Balanced Scorecard approach as a measuring tool. The study approach is quantitative approach. The data analysis method used in this study is to calculate the ratio from the four perspectives of the balance scorecard to measure performance. The results of the study show that the performance of the financial perspective during 2016, 2017 and 2018 is not good. The service perspective shows a good performance value for 3 consecutive years. In 2016 and 2018 for internal bussines processes perspective internally shows the results of the performance was good, but for 2017 the results showed a quite good performance. Meanwhile, the human resource perspective shows that only in 2017 the West Aceh District Health Office performed well, but in 2016 and 2018 the results of the study showed that the performance was quite good. Overall the accumulated value of performance measurement balanced scorecard of DHO Aceh Barat showed healthy performance for 2 years (showing 2,8 points in 2016 and 2,9 points in 2017 with healthy performance category standard values ≥ 2,8 points) but for 2018 the results show less healthy performance (showing 2.7 points).

scholarly journals Pengukuran Kinerja dengan Metode Balance Scorecard pada Perusahaan Printpro

2016 ◽  
Vol 15 (2) ◽  
Author(s):  
Yuniaristanto ◽  
Irfan Hilmi Hamdani ◽  
Niken Aristyawati ◽  
Galuh Qodrina
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Success Factor ◽  
Company Performance ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
Critical Success ◽  
Key Performance Index ◽  
A Value ◽  
Financial Perspective

<em>Performance measurement required by each company to conduct an evaluation of various aspects in order to improve the quality and increase the profit of the company. Performance measurement on Printpro done using the Balanced Scorecard method outlined in the Critical Success Factor or Key Performance Index. As for the weighting of each of these perspectives using Paired comparisson. Of the votes obtained some aspects that increase, constant and decreasing. For increased aspect is learning and growth perspective of the year 2014 amounted to 0.334 into 0.418 in 2015. While the constant perspective is the perspective of the customer from 2014 to 2015 is at a value of 0.84. And for the financial perspective of 2014 decreased by 0.835 into 0.752 in 2015, while the internal business perspective also declined from 0.17 in 2014 to 0.08 in 2015</em>

scholarly journals Analisis Penerapan Balance Scorecard, Alat Ukur Penilaian Kinerja pada Dinas Pendapatan, Pengelolaan Keuangan, dan Aset Kabupaten Sidoarjo

2017 ◽  
Vol 7 (1) ◽  
pp. 59
Author(s):  
Mahsina Mahsina ◽  
Asmie Poniwatie ◽  
Cholifah Cholifah
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Research Result ◽  
Secondary Data ◽  
Regional Government ◽  
The Balanced Scorecard ◽  
Mission Strategy ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Internal Business Process

<p><span class="fontstyle0">Nowadays, the performance measurement is often only measure of financial performance, and it cannot portray overall the company’s performance. It’s given these shortcomings, then created a performance measurement method that considers the financial aspects as known as the Balanced Scorecard. Balanced Scorecard performance measurement involves four perspectives: i.e. financial perspective, customer perspective, internal business process </span>perspective, and learning and growth perspective. The authors choose to use Dinas Pendapatan, Pengelolaan Keuangan, dan Aset of Sidoarjo Regional Government Agency, because during the measurement of performance of company remains focused on financial aspects. The approach of this study is a qualitative approach. The data source are secondary data, where it is an overview of the company gained from those authorized in the agency, vision, mission, strategy, and corporate organization sectors. The research result of this study using the balanced scorecard performance that involves the four perspectives.</p>

scholarly journals Evaluasi kinerja bidan dalam pelayanan antenatal menggunakan pendekatan balanced scorecard Di kabupaten banjar & kabupaten barito kuala Tahun 2016

2019 ◽  
Vol 10 (1) ◽  
pp. 27-34
Author(s):  
Rapidah Rapidah ◽  
Rusmilawaty Rusmilawaty
Keyword(s):  
Balanced Scorecard ◽  
Balanced Score Card ◽  
The Balanced Scorecard ◽  
Infant Deaths ◽  
Financial Perspective ◽  
Score Card ◽  
Process Perspective ◽  
Measuring Tool ◽  
Antenatal Visits ◽  
Antenatal Services

Number of infant deaths in South Kalimantan Province in 2015 was still quite high at 515 people, at the district / city level , Banjar Regency ranks first in the number of infant deaths by 64 cases, North Hulu Sungai Regency by 61 cases, South Hulu Sungai Regency by 60 cases and Barito Kuala District by 58 cases. The number of midwives has been relatively scattered throughout the South Kalimantan region, but has not been able to reduce the number of infant deaths, especially in the Banjar and Barito Kuala Regencies. Evaluation needs to be done on the performance of antenatal services, in order to get an overview of antenatal services comprehensively, it can use a measuring tool, namely the balanced scorecard. This study aims to describe the performance evaluation of midwives inservices antenatal care including financial perspectives, internal business perspectives, perspectives The design of this study was a descriptive approach. Instruments using balanced scorecard. The sample was 156 pregnant women, 3 Puskesmas heads and 3 midwives coordinators at Karang Intan Public Health Center Anjir Pasar and Anjir Muara Financial perspective in the form of operational funds for antenatal services sourced from BOK funds (Health Operational Assistance), internal business process perspective showed most of the respondents who did antenatal visits / examinations received services according to the 10 T standard of 83 people (53.3%), customer perspectives showed that most respondents who did antenatal visits / examinations were not satisfied with the services provided by 87 people (55.8 %), growth and human resource perspectives obtained by midwife education as much as 2 people (67%) with a Diploma IV Midwifery background and 1 person (33%) with a Midwifery Diploma III background.   Keywords: Performance, Balanced Score Card

Operationalising performance measurement dimensions for the Australasian nonprofit healthcare sector

2016 ◽  
Vol 28 (6) ◽  
pp. 954-973 ◽  
Author(s):  
Ishani Buddika Soysa ◽  
Nihal Palitha Jayamaha ◽  
Nigel Peter Grigg
Keyword(s):  
Performance Measurement ◽  
Conceptual Model ◽  
Balanced Scorecard ◽  
Academic Research ◽  
Healthcare Sector ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Stakeholder Satisfaction ◽  
Study Approach ◽  
Nonprofit Organisations

Purpose The purpose of this paper is to develop a performance measurement (PM) framework for Australasian nonprofit organisations (NPOs) involved in healthcare, and operational descriptions for each PM dimension within this framework. Design/methodology/approach Literature relating to the balanced scorecard and other PM frameworks was examined to develop an initial conceptual model, and this model was substantially improved by collecting qualitative data from nine Australian and New Zealand healthcare NPOs using a case study approach. Findings The study identifies nine causally related PM dimensions: mission, strategy, organisational capabilities, infrastructure and people development (people and information), financial health, processes, and stakeholder satisfaction (clients, people, and donors). The study also recognised that “Mission” and “Strategy” should be PM dimensions and that healthcare NPOs should focus on satisfying its people, not only donors and clients. Additionally, 41 operational descriptions are developed for each of these dimensions and can enable detailed PM items to be derived by organisations. Originality/value The study is the first study that has been undertaken to develop a PM framework for the Australasian NPOs to a level that it can be readily used by the practitioners (following customisation to their own specific context). The developed model also serves as a basis for future quantitative academic research aimed at testing and empirical validation of the conceptual model.

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 Evaluasi Penerapan Balanced Scorecard sebagai Pendekatan dalam Pengukuran Kinerja

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Dian Purwandari
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Comparative Method ◽  
Performance Measurement System ◽  
Strategic Objectives ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
And Performance ◽  
Measure Of Performance ◽  
Internal Business Process

Abstrak Penelitian ini bertujuan untuk: (1) mengevaluasi balanced scorecard yang diterapkan oleh Bank XYZ; (2) menganalisis sistem pengukuran kinerja; (3) merumuskan kembali balanced scorecard sesuai dengan misi, visi, dan strategi Bank XYZ. Penelitian dilakukan dengan menggunakan metode deskriptif komparatif, yaitu melalui studi literatur yang dilakukan dengan mempelajari literatur yang berkaitan dengan topik penelitian, serta studi lapangan yang dilakukan melalui wawancara dan observasi langsung untuk mendapatkan gambaran mengenai situasi dan kondisi perusahaan. Berdasarkan hasil evaluasi secara keseluruhan, perancangan balanced scorecard Bank XYZ belum optimal. Cakupan sasaran strategis dari perspektif proses bisnis internal, serta perspektif pembelajaran dan pertumbuhan masih terlihat sederhana dan belum mengakomodasi sasaran strategis dari perspektif pelanggan dan perspektif keuangan. Penelitian ini berusaha merumuskan kembali perancangan balanced scorecard dengan menggunakan ukuran indikator kinerja sesuai dengan teori Kaplan dan Norton. Kata Kunci : Balanced Scorecard dan Pengukuran Kinerja Evaluation of the Application of Balanced Scorecard as Performance Measurement Approach (Case Study on Bank XYZ) Abstract This research is aimed to: (1) evaluate BSC applied by Bank XYZ; (2) analyze the performance measurement system; (3) reformulate balanced scorecard in accordance with the mission, vision, and strategy of Bank XYZ. This research uses descriptive comparative method, specifically the study of literature that conducted by studying literature related to the research topic, and the field study carried out by interviews and direct observation to get an overview of the situation and condition of the company. Based on the overall results of the evaluation, the design of balanced scorecard on Bank XYZ is not optimal. The scope of the strategic objectives of the internal business process, and learning and growth perspective still look simple and yet accommodate the strategic objectives of the customer perspective, and financial perspective. This research seeks to reformulate the design of the balanced scorecard by using a measure of performance indicators in accordance with the theory of Kaplan and Norton. Keywords: balanced scorecard and performance measurement

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

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 PENDEKATAN BALANCED SCORECARD MENGUKUR KINERJA PERUSAHAAN

2018 ◽  
Vol 5 (1) ◽  
pp. 103
Author(s):  
Tasman H. Taher
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Business Environment ◽  
Complex Situation ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
The Face ◽  
Accurate Performance ◽  
Planning Decision ◽  
Process Perspective

To the face the increase of the current business environment  into a more complex situation, a method of performance measurement       that                  can accurately and comprehensively assess   the company's performance is essentially needed. In this case the method which can be used is the Balanced Scorecard. The objective of the Balanced Scorecard method is to measure the performance of the company from four perspectives, namely:  learning  and  growth  perspective,   internal   business  process  perspective, customer perspective and financial perspective.The researcher conducted the research on PLN Palangka Raya District using the data from  2006-2008 to analyze the financial perspective, while for other perspectives using company data and calculation of questionnaires distributed to employees of PLN Palangka Raya District.The results  of  the  research  reveals  that  the  overall  performance  of  PLN Palangka Raya  District  is  good  enough,  it  is  indicated  by  the  value  generated  from  the respective scorecards of  each perspective. The conclusion that can be derived through the  analysis  is  that  the  Balanced  Scorecard  is  the  best  method  in  assessing  the performance of the company, since the Balanced Scorecard raises the important aspects that are ignored by the traditional performance measurement, such as aspects of human resources, systems used in a corporation, operational processes, and aspects of customer satisfaction, so that the measurement results of the Balanced Scorecard is more accurate. Accurate  performance  measurement  is  very  important  for  management,  both  in  the process of  planning, decision making, and controlling, and in realizing the vision and mission of the corporation.

scholarly journals Implementation of the Balanced Scorecard as a Measuring Tool Performance at PT. Noor Thoibah Banjarbaru

2020 ◽  
Vol 6 (2) ◽  
pp. 164-175
Author(s):  
Yudi rahman Lisda ramadhani
Keyword(s):  
Balanced Scorecard ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Tool Performance ◽  
Accurate Performance ◽  
Planning Decision ◽  
Process Perspective ◽  
Using Data ◽  
Measuring Tool ◽  
Internal Business Process

ABSTRACT Implementation of the Balanced Scorecard as a Measuring Tool Performance at PT. Noor Thoibah Banjarbaru Yudi Rahman The purpose of this study is to provide input in terms of measuring the correct and relevant Balanced Scorecard based on the theory and standards of financial accounting which are a form of business accountability and company management performance. In this study the method used is the Balanced Scorecard. The Balanced Scorecard measures the company's performance from: 1. Growth and Learning Perspective, 2. Internal business process perspective, 3. Customer perspective, and 4. Financial perspective. The author analyzes PT Noor Thoibah Banjarbaru using data from 2017-2018 to analyze financial perspectives, while for other perspectives the writer analyzes through questionnaire calculations distributed to PT Noor Thoibah Banjarbaru staff and customers. From the results of the analysis conducted by the author, it is known that the performance of PT Noor Thoibah Banjarbaru as a whole is quite good. And of course with the use of the Balanced Scorecard Method will get accurate performance measurement results so it is very important for the management of PT. Noor Thoibah Banjarbaru both in the process of planning, decision making, and controlling, as well as in realizing the company's overall vision and mission.

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