scholarly journals Evaluating the Performance of Using Balanced Scorecard Case Study: Al-Aqsa University

Author(s):  
Nedal F. Abedolla ◽  
Ghadeer M. Almohtade

This study aimed to identify the concept and dimensions of the balanced scorecard, identifying the degree to apply Al-Aqsa University the dimensions of the balanced scorecard, and identifying the fifth dimension related to the environmental dimension and the extent of its application at Al-Aqsa University. Al-Aqsa University seeks to use the best modern methods and keep pace with the development taking place. The descriptive analytical approach was used, and this study relied on collecting secondary data from several sources beside the primary sources represented by the questionnaire. The study concluded that Al-Aqsa University maintains a high market of registered students among the universities of the Gaza Strip throughout the academic years, and also Al-Aqsa University fulfills the elements of customer dimension in its performance and is keen to treat students fairly and without discrimination, but it does not give much attention to complaints submitted by students, The university also fulfills the requirements of the internal operations dimension, as the university is characterized by the diversity of the faculties and specializations in it to suit the requirements of students and the labor market, but it is blamed for its inability to provide job opportunities for graduates, but this is due to the economic conditions that the Gaza sector suffers from. As for the dimension of learning and growth, it was found that the academic staff at Al-Aqsa University is distinguished in terms of academic degrees, and this is reflected positively on the educational services provided. In addition to the interest in publishing scientific research and conferences, the university also has a deanship of scientific research and a magazine for publishing scientific research, all of which confirms the university's interest in learning, and finally it turns out that the university is keenly interested in the environment and providing an appropriate environment for its students. In light of the results, the study recommended a set of recommendations, the most important of which is the necessity of applying the Balanced Scorecard as a planning, evaluation and measurement card.

Author(s):  
Ayman Hassan Al-derawi

The aim of the study is to examine the relationship between social responsibility and the behavior of organizational citizenship in the employees of Al-Aqsa University, taking into account the need of Al-Aqsa University to create a state of organizational justice as an intermediate variable. The descriptive analytical method was used by applying the random sampling method of 175 individuals from a community of 320 administrative staff working at Al-Aqsa University in the Gaza Strip. Among the most important results of the Research findings was a positive correlation between all dimensions of social responsibility (training, development, human rights, health and public safety, balance between work and life and diversity in the work environment) and the organizational citizenship behavior of Al-Aqsa University employees. Social responsibility and organizational citizenship behavior. The most important recommendations are: to increase the awareness of management and employees of the importance of social responsibility as a means of achieving the university's organizational justice.  


Author(s):  
Omamo Anne ◽  
Peter K’ Obonyo ◽  
Florence Muindi

This study examined the link between organizational performance, firm size and CEO’S compensation of firms listed at the NSE. Past studies on the determinants of CEO’S compensation revealed a lack of consensus to the explanation of increases in CEO’S compensation. While most of the studies confirm linkages between organizational performance and CEO’S compensation, they measured organizational performance using financial indicators of performance, the current study investigates the relationship between organizational performance and CEO’S compensation but differs from the previous studies by expanding the measures of organizational performance to include the balanced scorecard measures of financial indicators, customer satisfaction, internal processes and learning and growth elements of performance. Additionally, the study sought to find out the moderating role of firm size on the relationship between organizational performance and CEO’S compensation. The theoretical foundation of this study was based on agency theory. A conceptual model and conceptual hypothesis were drawn from literature and provided directions for this study. The study’s population constituted 60 firms listed at the NSE. Descriptive crossectional survey was adopted for this study. Primary data was collected to capture the opinion of board members on factors that determine levels of CEO’S compensation using semi structured questionnaire. Secondary data was gathered from the financial statements of the listed firms for 2015-2016 financial periods. Descriptive statistics and stepwise regression were used to analyze and interpret the collected data. The study revealed that there was significant and positive relationship between organizational performance and CEO’S compensation. The study further found that firm size had a significant moderating effect on the relationship between organizational performance and CEO’S compensation.  


Author(s):  
Khaled Muhammad Al- Madhoun Khaled Muhammad Al- Madhoun

The study aimed to measure the effect of the Balanced Scorecard (BSC), with its four dimensions (financial, clients, internal operations, learning and growth) on reducing banking services costs in commercial banks in Palestine. The study used the descriptive, analytical, and also the regression analysis methods. The study depends on the questionnaire which was addressed, to (general manager, financial director, observer, head of accounting department). The study sample contained (47) employees working in commercial banks in Palestine. The study results showed a significant effect of using the Balanced Scorecard (BSC) and its four dimensions (financial, clients, internal operations, learning and growth) on reducing banking services costs in commercial banks in Palestine, The study recommended the necessity for commercial banks departments in Palestine to pay more attention to clarifying the importance of the Balanced Scorecard (BSC) method, which is one of the modern methods of accounting and its role in reducing banking services costs. And developing service cost plans using the Balanced Scorecard (BSC) and paying attention to all dimensions of the Balanced Scorecard for its role in reducing the costs of the services provided.


Author(s):  
Akram Atalla ◽  
Ayman Dardona

There are numerous known medicinal plants in the Gaza strip flora, some of them are used in the traditional medicine but despite extensive studies of plants either wild or cultivated in Palestine, only a few articles are reported with the phytochemistry of these plants especially the poisonous flora. The current article presents the most common and important poisoning plants in the Gaza strip flora which are therefore important for the public to know and for research and awareness. This review is considered the first study that working in some details with the poisonous plants in the Gaza strip flora in terms of botany, phytochemistry and herbal medicine. These plants are distributed in several habitats in the Gaza strip, including Wadi Gaza, coastal areas, dunes, roadsides, national parks and the botanical garden in the University of Palestine.


يهدف هذا البحث إلى التعرف على مستوى درجة توظيف استراتيجيات التعلم الذكي في مدراس التعليم العام الحكومية من وجهة نظر المعلمين، وكذلك الكشف عن الفروق في درجة توظيفها؛ تبعاً لمتغير تخصص المعلم: (رياضيات، علوم، لغة عربية، إنجليزي، تكنولوجيا، اجتماعيات)، بالإضافة إلى جنس المعلم: (ذكر، أنثى). واتبع الباحثان المنهج الوصفي التحليلي لمناسبته لمتغيرات البحث، وقد تكونت عينة البحث من (152) معلماً ومعلمة من العاملين في وزارة التربية والتعليم العالي الفلسطينية (قطاع غزة)، حيث طبقت عليهم أداة البحث وهي (استبانة)، والتي اشتملت على الاستراتيجيات التعليمية الإلكترونية المستخدمة في التعلم الذكي وعددها (23) استراتيجية، وتوصلت نتائج البحث إلى أن مستوى درجة توظيف استراتيجيات التعلم الذكي في مدراس التعليم العام الحكومية من وجهة نظر المعلمين كانت نسبتها (%52.162) وهي نسبة ضعيفة. بالإضافة إلى أنه لا يوجد فروق دالة إحصائية في مستوى توظيف استراتيجيات التعلم الذكي في مدراس التعليم العام الحكومية تعزى لمتغير جنس المعلم وتخصصه. The research aims at recognizing the degree of employing smart learning strategies at the governmental schools , according to the views of the academic staff. It also aims at revealing the differences of employing them pursuant to the variable of the teacher specialization ( Math, Science, Arabic Language, English Language, Technology, Social Studies), in addition to the gender of the teacher (Male/Female).Both of the researcher followed the descriptive analytical approach for its conformity with the research variables. The sample of the research consisted of (152) teacher employed by the Palestinian ministry of higher education in the Gaza Strip, A questionnaire was applied on them including electronic educational strategies used in the smart learning that amount to (23) strategy. The research finds that the degree of employing smart learning strategies in the government-run schools , amounts to (52.162%) which is a low rate. Besides, there are no statistical significant differences in employing the strategies of the smart learning at the government-run schools attribute to the gender of the teacher and his/her specialization.


2020 ◽  
Vol 16 (2) ◽  
pp. 113-128
Author(s):  
Jatmiko Wahyudi ◽  
Siti Qorrotu Aini

ENGLISHThis study aims to analyze the performance of a village unit cooperative (KUD) as a business entity using the balanced scorecard instrument. The research was conducted in July 2020 with KUD Bahagia, one of rural cooperatives in Pati Regency, as research object. This research used a quantitative and qualitative approach (mix method). Primary data were obtained by interviewing KUD administrators and field observations, while secondary data were derived from the annual report of the KUD Bahagia in 2020 fiscal year. Data were analyzed using a balanced scorecard to determine the performance of KUD from four perspectives namely financial perspective, customer perspective, internal business process perspective, and learning development perspective. The results showed that from balanced scorecard point of view, in general KUD Bahagia showed well performance. Few indicators show lower performance and the management of KUD Bahagia should pay attention for the indicators.The number of KUD members tends to decrease and the use of information technology in managing administration and running a business need to be boosted. INDONESIAPenelitian ini bertujuan untuk menganalisis kinerja badan usaha berbentuk Koperasi Unit Desa (KUD) dengan menggunakan instrumen balanced scorecard. Penelitian dilaksanakan pada bulan Juli 2020 dengan objek penelitian KUD Bahagia di Kabupaten Pati. Penelitian menggunakan pendekatan kuantitatif dan kualitatif secara bersama (mix method). Data primer diperoleh dengan cara wawancara dengan pengurus KUD dan observasi lapangan sedangkan data sekunder diperoleh dari laporan rapat anggota tahunan Koperasi Unit Desa (KUD) Bahagia Tahun 2020. Data dianalisis dengan menggunakan balanced scorecard untuk mengetahui kinerja KUD dari perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, serta perspektif pembelajaran dan pertumbuhan. Hasil penelitian menunjukan bahwa ditinjau dari analisis balanced scorecard, Koperasi Unit Desa (KUD) Bahagia secara umum menunjukkan kinerja yang baik. Beberapa indikator kinerja yang perlu mendapat perhatian dari pengelola KUD Bahagia adalah penurunan jumlah anggota KUD dan masih perlu dioptimalkan penggunaan teknologi informasi dalam mengelola administrasi maupun menjalankan usaha.


2019 ◽  
Vol 16 (1) ◽  
pp. 16-28
Author(s):  
Septiana Ayu Estri Mahani

ABSTRAK  Penelitian ini bertujuan untuk mengevaluasi kinerja Inkubator Bisnis dan Teknologi dalam pendampingan usaha rintisan binaan. Kinerja Inkubator Bisnis Teknologi Orangenest dalam aspek manajemen masih kurang optimal. Jika dilihat dari proyek yang harus dikerjakan, tenaga pengelola dan pendamping masih kurang kompeten. Dukungan dari Pemerintah berupa sosialisasi Peraturan Presiden RI Nomor 27 Tahun 2013 mengenai peranan inkubator bisnis dalam pendampingan usaha tenant juga masih belum optimal. Penelitian dilakukan di Inkubator Bisnis Orangenest Incubiz di Kota Bandung dan dengan mewawancarai pengelola dan tenant inkubator. Jenis penelitian ini adalah deskriptif kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer dan sekunder. Data yang diperoleh dianalisis dengan metode balanced scorecard (BSC). Hasil penelitian ini menunjukkan, skor pencapaian kinerja Inkubator Bisnis Teknologi Orangenest Incubiz sebesar 41,328. Kata Kunci: Balanced Scorecard (BSC), Inkubator Bisnis dan Teknologi, Kinerja Inkubator ABSTRACT This study aims to evaluate the performance of Business and Technology Incubators in mentoring pilot businesses. The performance of the Orangenest Technology Business Incubator in management aspects is still not optimal. If seen from the project that needs to be done, the management and escort staff are still less competent. Government support in the form of socialization of the Republic of Indonesia Presidential Regulation Number 27 of 2013 concerning the role of business incubators in assisting tenant businesses is still not optimal. The research was conducted at the Orangenest Incubiz Business Incubator in Bandung City and by interviewing incubator managers and tenants. This type of research is quantitative descriptive. The data used in this study are primary and secondary data. The data obtained were analyzed by the balanced scorecard (BSC) method. The results of this study indicate, the performance achievement score of Orangenest Incubiz Technology Business Incubator was 41,328. Keywords: Balanced Scorecard (BSC), Business and Technology Incubator, Incubator Performance


2020 ◽  
Vol 36 (67) ◽  
pp. 16-30
Author(s):  
Néstor Eduardo Flórez Oviedo ◽  
Maria Camila Jimenez Tabares

It is common to evaluate university courses through the opinion of those involved in the training process, responding to a Likert-type evaluation format to synthesize teaching performance. This research arises with the intention of comprehensively evaluating the development of a course, including all the actors involved in the academic process. The main objective of this research is to determine the effectiveness of the constructivist training method in the business administration program, being evaluated from the Balanced Scorecard (CMI) and other administrative management tools; from the perspective of the student, the entrepreneur, the institution and teaching. For the validation of this tool, it is applied in a course in the process area (Process Management) and is replicated in those where the constructivist methodology is applied within the University. For the study, a quantitative and qualitative analysis was used, supported by surveys and a checklist, carried out and evaluated by students (38) and four businessmen. This research presents as main result a road map that helps the dynamics of the evaluation of education in an integral way in each university course and at the same time contributes to improve the performance of the different actors involved in higher education.


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