scholarly journals Analisis Penilaian Kinerja Menggunakan Balance Score Card

2021 ◽  
Vol 2 (2) ◽  
pp. 110-122
Author(s):  
Armansyah Alipok ◽  
Nilawaty Yusuf ◽  
Siti Pratiwi Husain
Keyword(s):  
Drinking Water ◽  
Data Analysis ◽  
Balanced Scorecard ◽  
Descriptive Analysis ◽  
The Balanced Scorecard ◽  
Balance Score Card ◽  
Score Card

The research objective was to analyze the performance of drinking water depot in Gorontalo City by using a Balanced scorecard. The data were collected by using a quesionnaire. The data analysis applied descriptive analysis, which referred to the balanced scorecard indikator. The samples were 21 drinking water depots in Gorontalo city. The finding of research showed that the score in the balanced scorecard for the performance of drinking water depot in Gorontalo city was 81,39% which was in “minimum target” criteria, which meant the performance remained not in accordance with the expectation whether in the aspect of finansial or non finansial. The low finansial performance was the factor for the closing of lots of drinking water depot in Gorontalo city due to encountering problems in finansial and operational.

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.

scholarly journals ANALISIS PENILAIAN KINERJA PT. BANK BRI, TBK KANWIL MAKASSAR DENGAN PENDEKATAN BALANCE SCORECARD

2019 ◽  
Vol 2 (1) ◽  
pp. 26-36
Author(s):  
A Muara Arumbarkah
Keyword(s):  
Balanced Scorecard ◽  
Measurement Model ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
Balance Score Card ◽  
Financial Perspective ◽  
Score Card ◽  
Customer Perspective ◽  
The Relationship

In certain periods, an assessment of a condition of the bank's financialstatements is needed to determine the organization's performance and its level of health.In this measurement contains information about the amount of assets (assets) owned aswell as liabilities and equity (own capital). Then it will also be illustrated the results of thebusiness obtained by the bank as well as the expenses and costs incurred to obtain theseresults in a certain period. This study aims to analyze the performance of PT. Bank BRI,Tbk using the balanced scorecard approach which is reflected through four mainperspectives, namely financial perspective, customer perspective, internal businessperspective and growth and learning perspective. This study uses a case study approachsupported by a survey that collects information about factors related to the researchvariable. With the Balance Score-card approach. Expected measurement model. Thisanalytical method can provide accurate and detailed answers. The results of this studyindicate that Financial Perspective (X3) is the most dominant variable influencing BRIBank Performance (Y) The relationship between variables X and Y is very strong indicatingthat the variable Financial Perspective, Customer Perspective, Internal BusinessPerspective & Growth and Learning Perspective have influence a very significant (96.4%)effect on BRI Bank Performance (Y) while theoretical conclusions are all variables thathave a significant effect.

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 PENERAPAN BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA

2019 ◽  
Vol 4 (2) ◽  
pp. 571
Author(s):  
Kusnadi Yudha Wiguna ◽  
Riswati Wati ◽  
Yayuk Marliza
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Descriptive Analysis ◽  
Poor Performance ◽  
Primary Data ◽  
Hospital Data ◽  
The Balanced Scorecard ◽  
Mother And Child ◽  
Child Hospital

The purpose of this study was to determine the performance of the Dwi Sari Lubuklinggau Mother and Child Hospital measured using the Balanced Scorecard. This research is a qualitative descriptive study. The operational variable of this research is performance measurement with four perspective indicators in the balanced scorecard namely financial perspective, customer perspective, internal business process perspective, learning and growth perspective. Data sources used in this study are primary data obtained from questionnaire results for patients and hospital employees and interviews. Secondary data is in the form of hospital profiles and financial data and hospital data. The data analysis technique used is descriptive analysis. The results showed that Dwi Sari Lubuklinggau's Mother and Child Hospital so far in measuring financial performance is only based on financial reports by looking at revenue growth and has not yet implemented performance measurement with a balanced scorecard. The application of the balanced scorecard to the Dwi Sari Lubuklinggau Mother and Child Hospital using four perspectives on average shows good performance, there are only a few indicators of performance measurement on the customer's perspective and the perspective of internal business processes that show poor performance.

scholarly journals PENILAIAN KINERJA KEUANGAN DAN NON KEUANGAN PADA KANTOR KELUARGA BERENCANA KABUPATEN SITUBONDO

BISMA ◽  
2017 ◽  
Vol 11 (2) ◽  
pp. 237
Author(s):  
Dwi Ayu Ramadhani ◽  
Purnamie Titisari ◽  
Yosefa Sayekti
Keyword(s):  
Family Planning ◽  
Performance Assessment ◽  
Balanced Scorecard ◽  
Program Implementation ◽  
Central Government ◽  
Descriptive Analysis ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
The Family ◽  
The Government

Abstract: The performance assessment conducted by the government institutions listed in the Performance Accountability Report of Government Institution (LAKIP) is merely described from the financial perspective. Meanwhile, the main focus of the government organizations is not the financial objective, but its customers, i.e., the community and the central government. This research analyzes financial and non-financial performance assessment of the Family Planning Office in Situbondo Regency by applying the balanced scorecard approach (descriptive analysis method). Data were analyzed following Miles and Huberman’s recommendation: data reduction, data display, and deduction and verification using the triangulation techniques to check data validity. Results show that from the financial perspective, by applying Accrual Financial Information System (SIRKA) the finances can be managed easily, quickly, and precisely. From the customer perspective, the family planning service is in line with customers' expectations based on interview results with several program acceptors in 2015. From the internal business perspective, the performance also has a good achievement. Meanwhile from the growth and learning perspective, the lack of HR personnel inhibits the program implementation that can be overcome by increasing the role of the program’s local assistant (PPKBD) in the villages in Situbondo. Keywords:Performance, Balanced Scorecard, Public Sector Performance.

scholarly journals ALGORITHMS FOR EVALUATING THE EFFICIENCY OF THE BUSINESS PROCESSES OF ENTERPRISE BASED ON A BALANCE SCORE CARD

2021 ◽  
Vol 2 (336) ◽  
pp. 66-73
Author(s):  
S. Israilova ◽  
A. Mukhanova ◽  
A. Satybaldiyeva
Keyword(s):  
Balanced Scorecard ◽  
Business Strategy ◽  
Business Processes ◽  
Weighted Average ◽  
Holistic Approach ◽  
The Balanced Scorecard ◽  
Management Actions ◽  
Score Card ◽  
Efficiency And Effectiveness ◽  
Effective System

The article presents an algorithm for analyzing and evaluating the effectiveness of business processes of enterprises. Modern enterprises must have a well-thought-out and effective system of managing their activities for sustainable competitiveness, which can be achieved on the basis of certain methodological approaches. The profit that is the purpose of the functioning of Kazakhstan enterprises in many cases cannot be obtained, due to the incorrect operation of business processes and the allocation of appropriate resources. Constant modernization of enterprises is a financially costly solution to the problem of ensuring planned income. At the same time, the modernization of the enterprise should be carried out only after a deep analysis and assessment of the "bottlenecks" of the company's business processes. The purpose of the study is to determine the methodology for analyzing and evaluating the business processes of Kazakhstani enterprises in the field of service provision. The proposed methodology is designed to identify "problem" areas of specific business processes by calculating weighted average, integral and generalized indicators of efficiency and effectiveness. This allows you to assess the state of both individual business processes of enterprises and their totality, as well as to set priorities for management actions to improve them. While previous research has attempted to use tools and models to visualize technological business planning, limited previous research has focused on strategic planning modeling. Due to the problems associated with the lack of guidelines for business strategy modeling, a holistic approach is needed. Using the balanced scorecard evaluated the efficiency and effectiveness of business processes on criteria and indicators allow you to monitor current activity and to evaluate the effectiveness of its operations at any time.

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

scholarly journals Analisis Pengukuran Kinerja Koperasi Tani Duta Kartika Kencana dengan Pendekatan Balanced Scorecard

2021 ◽  
Vol 31 (11) ◽  
pp. 2853
Author(s):  
I Gede Candra Kusuma ◽  
I Ketut Suryanawa
Keyword(s):  
Data Analysis ◽  
Comparative Analysis ◽  
Performance Appraisal ◽  
Balanced Scorecard ◽  
Business Processes ◽  
The Balanced Scorecard ◽  
Analysis Techniques ◽  
Measurement Analysis ◽  
Financial Aspect

Balanced scorecard research is based on various theories and backgrounds in different places. The research was conducted at the Duta Kartika Kencana Farmer's Cooperative, which still performs traditional measurements, which only looks at the financial aspect so that it is not in accordance with the targets to be achieved by the cooperative. Performance measurement based on the balanced scorecard is the goal of this research, especially at the Duta Kartika Kencana Farmers Cooperative. This type of research is a case study. Descriptive and comparative analysis are data analysis techniques. Finance, customers, internal business processes as well as learning and growth into a balanced scorecard perspective. Based on the results of the measurement analysis that has been carried out, it shows that the performance of the Duta Kartika Kencana Farmers Cooperative as a whole is quite good, this is shown from the scores generated by each perspective. Keywords : Balanced Scorecard; Cooperative; Performance Appraisal.

Analysis of cyber-crime effects on the banking sector using the balanced score card: a survey of literature

2020 ◽  
Vol 27 (3) ◽  
pp. 945-958
Author(s):  
Oluwatoyin Esther Akinbowale ◽  
Heinz Eckart Klingelhöfer ◽  
Mulatu Fekadu Zerihun
Keyword(s):  
Balanced Scorecard ◽  
Banking Sector ◽  
Developed Countries ◽  
Balanced Score Card ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Score Card ◽  
Negative Impacts ◽  
The Balanced Score Card ◽  
Big Data Technology

Purpose The purpose of this paper is to review the effect of cybercrime in the banking sector. Design/methodology/approach This study uses a survey of literature and the balanced scorecard (BSC) to analyse the effect of cybercrime on the banking sector. Findings The literature reviewed confirms an increasing wave of cybercrime that has impacted negatively on the good will and economic growth of financial institutions, indirectly through loss of trust in the digital infrastructure or directly through fraud and extortion in both developing and developed countries. Research limitations This study is limited to the application of BSC to analyse the effect of cybercrime in the banking sector only. Practical implications To avert on going massive losses owing to cybercrime, the authors quest for development of an alert system that can create the awareness of both the banks and the customers by effectively implementing and integrating big data technology into their system to mitigate the negative impacts of cybercrime. Originality/value The novelty of this study lies in the fact that this study uses the BSC for the analysis of cybercrime in the banking sector, a problem that has not been sufficiently highlighted in the existing literature.

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