scholarly journals PRAKTIK BALANCED SCORECARD SEKTOR PUBLIK: SISTEM PENGUKURAN KINERJA UNTUK MENINGKATKAN PERFORMA ORGANISASI

2021 ◽  
Vol 9 (2) ◽  
pp. 184-205
Author(s):  
Ali Tafriji Biswan ◽  
Syahirul Alim
Keyword(s):  
Information Systems ◽  
Balanced Scorecard ◽  
Business Processes ◽  
The Balanced Scorecard ◽  
The Public ◽  
Future Performance ◽  
Study Results ◽  
Ministry Of Finance ◽  
Organizational Needs ◽  
Financial Technology

This study aims to explore performance based on the Balanced Scorecard in the public sector, namely the Center for Information Systems and Financial Technology. Although initially the BSC measurement system was designed for the private sector from the perspective of customer, financial, internal business processes, and learning & growth, public organizations have also adopted it, of course, with modifications to suit organizational needs. The Ministry of Finance began implementing the Balanced Scorecard in 2007, and until now it has covered all levels of the organization, including the Center for Information Systems and Financial Technology. The study results show a summary of the perspectives into three perspectives of stakeholders (customers), internal business processes, and learning & growth; The target achievement of the Key Performance Indicators (KPI) based on the BSC can be achieved, thus encouraging improvements and improvements in future performance.

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 Evaluasi Tata Kelola TI Berdasarkan Perspektif Internal Balance Scorecard dan Framework Cobit 4.1 (Studi Kasus: Institut Teknologi Budi Utomo Jakarta Timur)

Respati ◽  
2020 ◽  
Vol 15 (2) ◽  
pp. 37
Author(s):  
Febrian Destyanto ◽  
Kusrini Kusrini ◽  
Henderi Henderi
Keyword(s):  
Information System ◽  
Information Systems ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Maturity Level ◽  
Model Framework ◽  
The Balanced Scorecard ◽  
Business Goals ◽  
Level 3 ◽  
Level 2

INTISARITata kelola sistem informasi menentukan tingkat pencapaian dari tujuan bisnis perusahaan. Semakin baik tata kelola sistem informasi berdampak pada keberhasilan mengelola proses dan tujuan bisnis dalam aspek akuntabilitas, resposibilitas dan transparansi. Model COBIT 4.1 digunakan untuk dapat mengukur tingkat keberhasilan suatu tata kelola sistem informasi sesuai dengan tujuan bisnis perusahaan. penelitian ini dilakukan untuk mengetahui tingkat kematangan tata kelola sistem informasi dari institut teknologi budi utomo dengan menggunakan perspektif internal dengan focus peningkatan dan pemeliharaan fungsionalitas proses bisnis pada model Balanced Scorecard sebagai alat untuk memetakan rencana strategis perusahaan, lalu dilakukan pengukuran tingkat kematangan menggunakan sub domain terpilih pada COBIT 4.1. Dari pemetaan Balanced Scorecard dan COBIT4.1 diperoleh sub domain PO2, PO3, AI2, AI4, dan AI7 yang digunakan untuk mengevaluasi tata kelola sistem informasi pada institut teknologi budi utomo berdasarkan model framework COBIT 4.1. Hasil pengukuran tingkat kematangan sub domain terpilih didapatkan hasil tingkat kematangan level 2 atau proses sudah dilakukan namun belum baku dan terdokumentasi secara terstruktur. Sedangkan tingkat kematangan yang diharapkan berada pada level 3 atau proses sudah terdefinisi baku dan terdokumentasi dengan struktur yang jelas dan baik. Hasil akhir dari penelitian berupa rekomendasi perbaikan untuk menuju tingkat kematangan yang diharapkan. Kata Kunci : Tingkat Kematangan, Balanced Scorecard (BSC), Perspektif Internal, COBIT 4.1, Tata Kelola Sistem Informasi ABSTRACTInformation system governance determines the level of achievement of the company's business goals. The better governance of information systems affects the success of managing business processes and objectives in aspects of accountability, resposibility and approval. The COBIT 4.1 model is used to measure the success of an information system governance in accordance with the company's business goals. This research was conducted to study the maturity level of information systems governance Institut Teknologi Budi Utomo using an internal perspective with a focus on improving and maintaining business process functionality in the Balanced Scorecard model as a tool to map out the company's strategic plan, then measuring the maturity level using sub domains obtained in COBIT 4.1. From the mapping of the Balanced Scorecard and COBIT4.1, PO2, PO3, AI2, AI4, and AI7 sub-domains are used to collect information systems governance at the utmost Budi technology institution based on the framework of the COBIT 4.1 model. The results of the measurement of the level of maturity of the sub domain are taken the level 2 maturity level results or the process has been carried out but not yet standardized and structured documented. While the expected level of maturity at level 3 or process is standard and documented with a clear and good structure. The final results of the study consisted of improvements to achieve the expected level of maturity. Keywords: Maturity Level, Balanced Scorecard (BSC), Internal Perspective, COBIT 4.1, Information System Governance

scholarly journals PENDEKATAN BALANCED SCORECARD SEBAGAI ALTERNATIF PENILAIAN KINERJA SEKOLAH

2020 ◽  
Vol 5 (2) ◽  
pp. 83-87
Author(s):  
Dian Dian ◽  
Ega Rahmat Pauzi
Keyword(s):  
Performance Appraisal ◽  
School Performance ◽  
Balanced Scorecard ◽  
Qualitative Method ◽  
Business Processes ◽  
Evaluation Tool ◽  
Alternative Evaluation ◽  
The Balanced Scorecard ◽  
The Public ◽  
Education Personnel

Abstract This study aims to explore the concept of school performance appraisal using the balanced scorecard. Here, the authors attempt to describe the concept of a balanced scorecard that is applicable for the assessment of school performance. The methodology used is qualitative method that relies on a literature review of the literature and research journals. It was found that the concept of the balanced scorecard is a strategic alternative evaluation tool organization that focuses on financial performance. Balanced scorcard base its scoring on four aspects, namely financial, customer, internal business processes, and growth and development. Given the balanced scorecard approach emerged and developed within a business organization it is necessary to attempt modification before being used for the assessment of school performance. Therefore, in the context of the fourth school into a balanced scorecard assessment factors and infrastructure funds, students, curricular activities, and teachers and education personnel. It is expected that this study can contribute conceptually applicable to researchers and the public who will evaluate the performance of schools using a balanced scorecard approach. Keywords: Balanced Scorecard, School Performance Assessment Abstrak Penelitian ini bertujuan untuk menelusuri konsep penilaian kinerja sekolah yang menggunakan  balanced scorecard. Disini penulis berupaya menguraikan konsep balanced scorecard yang aplikatif bagi penilaian kinerja sekolah. Metodologi penelitian yang digunakan yaitu metode kualitatif yang mengandalkan pada kajian pustaka dari berbagai literatur dan jurnal penelitian. Berdasarkan penelitian ditemukan bahwa konsep balanced scorecard merupakan alternatif alat evaluasi strategi organisasi yang selama ini terpusat pada kinerja keuangan. Balanced scorcard mendasarkan penilaian pada empat aspek yaitu keuangan, pelanggan, proses bisnis internal, dan pertumbuhan dan perkembangan. Mengingat pendekatan balanced scorecard muncul dan berkembang di lingkungan organisasi bisnis maka perlu upaya modifikasi sebelum digunakan untuk penilaian kinerja sekolah. Oleh karena itu dalam konteks sekolah keempat faktor penilaian balanced scorecard menjadi dana dan sarana prasarana, siswa, kegiatan kurikuler, dan pendidik dan tenaga kependidikan. Diharapkan penelitian ini dapat memberikan sumbangan konseptual yang aplikatif bagi peneliti maupun masyarakat yang akan melakukan evaluasi kinerja sekolah menggunakan pendekatan balanced scorecard. Kata Kunci: Balanced Scorecard, Penilaian Kinerja Sekolah

scholarly journals PERFECTING THE MANAGEMENT OF OPERATIONS AT THE MANAGERIAL DEPARTMENT OF A UNIVERSITY HOSPITAL

2019 ◽  
Vol 17 (Suppl.1) ◽  
pp. 412-420
Author(s):  
Petya Slavova
Keyword(s):  
Comparative Analysis ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Healthcare Services ◽  
University Hospital ◽  
Healthcare Institution ◽  
Healthcare Sector ◽  
Medical Assistance ◽  
The Balanced Scorecard ◽  
Study Results

Currently, the share of healthcare services offered in Bulgaria is comparatively smaller than that in the European Union member states, however, the Bulgarian healthcare sector continues to be on the route towards the establishment of the new healthcare system. The leading activities in the sector are the provision of comprehensive healthcare services – improvement of health and disease prevention, outpatient medical assistance, hospital medical assistance (treatment, surgery and post-surgery services). The provision of well-structured and correctly organised business processes, as well as their management are basic economic problems with increasing significance for the management of the healthcare sector. The review of numerous literature sources, useful practices and statistical data shows that there are gaps in the methods pertaining to the issues related to the methods of perfecting the management of business processes within medical institutions. The main objective of this paper is: To present the current state of the management of processes crucial for the healthcare institution and also to prove the usefulness of software tools for perfecting business processes in order to improve their management. Based on this, proposals may be made in order to improve the management of business processes within the healthcare institution. The subject of this paper is the Urology Clinic as part of the management structure of a University Hospital. The data are analysed both in summary and in groups to which comparative analysis is applied. Together with the analysis performed on the study results, comparative analysis is also applied to the results provided prior to the introduction of the Balanced Scorecard (BSc) by the healthcare institution. The comparative analysis is used to find relationships which characterise the applicability of adapted methodology for perfecting the management of business processes through the Balanced Scorecard for the efficiency within the healthcare institution.

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.

scholarly journals The effect of using the balanced scorecard (BSC) on reducing banking services costs – An applied study on commercial banks in Palestine –: أثر استخدام بطاقة الأداء المتوازن في تخفیض تكاليف الخدمات المصرفية – دراسة تطبيقية على البنوك التجارية في فلسطين –

2021 ◽  
Vol 5 (18) ◽  
pp. 108-88
Author(s):  
Khaled Muhammad Al- Madhoun Khaled Muhammad Al- Madhoun
Keyword(s):  
Balanced Scorecard ◽  
Commercial Banks ◽  
Service Cost ◽  
Banking Services ◽  
Four Dimensions ◽  
The Balanced Scorecard ◽  
Applied Study ◽  
Study Results ◽  
Modern Methods ◽  
Internal Operations

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.

IT, Business Processes & Performance

2010 ◽  
pp. 50-77
Author(s):  
Robert van Wessel
Keyword(s):  
Balanced Scorecard ◽  
Business Performance ◽  
Business Processes ◽  
Specific Method ◽  
The Balanced Scorecard ◽  
Case Study Analysis ◽  
It Value ◽  
General Business ◽  
The Impact

This chapter describes literature about IT investments, and the impact of IT on the performance of a firm. The reason for this study is that effects of IT standards, which are an integral part of IT, will be investigated in several case studies. Supporting the case study analysis, a method will be adopted that is used to assess business performance from IT in general. Business performance in general can be assessed from different angles, such as financial performance, process performance and transaction performance. Literature from various disciplines shows the complexity of and the disagreement as regards measurement and description of business performance. However, it is generally accepted that these impacts can be assessed best at the intermediate level: that of business processes. After the introduction, literature dealing with IT value and business performance will be discussed. Then a specific method, the Balanced Scorecard, will be dealt with and an explanation is given why we used it in this research. This chapter concludes with a look at the concept of flexibility, as part of business performance, and what it means in relation to IT standards.

Management Instruments for Sustainable Information Systems Management

2011 ◽  
pp. 1448-1465
Author(s):  
Koray Erek ◽  
Nils-Holger Schmidt ◽  
Rüdiger Zarnekow ◽  
Lutz M. Kolbe
Keyword(s):  
Information Systems ◽  
Balanced Scorecard ◽  
Maturity Model ◽  
Systems Management ◽  
Green It ◽  
Conceptual Foundation ◽  
Information Systems Management ◽  
The Balanced Scorecard ◽  
Is Management ◽  
Sustainable Information Systems Management

The increasing dissemination of information systems (IS) into all areas of business and personal life has drawn attention to its economic, environmental and social effects. IS organizations are becoming aware that they have to take up their responsibility by thinking seriously about sustainability management for information systems. While measures for using computing resources efficiently have received considerable attention, the topic of sustainability in IS management is still lacking theoretical and conceptual foundation. As a contribution to the ongoing discussion of “Green IT”, the purpose of this chapter is to apply the concept of sustainability into the field of IS management using practical concepts such as a procedural model, the balanced scorecard and a maturity model.

Examining the Moderating Effects of Time-Since-Adoption on the Nexus Between Business Intelligence Systems and Organisational Performance

2019 ◽  
Vol 10 (3) ◽  
pp. 49-68
Author(s):  
Acheampong Owusu
Keyword(s):  
Organizational Performance ◽  
Balanced Scorecard ◽  
Business Intelligence ◽  
Structural Equation ◽  
Business Processes ◽  
Partial Least Square ◽  
Least Square ◽  
Organisational Performance ◽  
The Balanced Scorecard ◽  
Significant Difference

This article investigates the post-adoption impacts of business intelligence (BI) systems on organisational performance of Ghanaian banks through the lens of the balanced scorecard. It also examines if time-since-adoption moderates the hypothesized relationship between BI systems adoption and the banks' organizational performance. A survey data of 130 Ghanaian bank officials was analysed through a partial least square structural equation modelling (PLS-SEM) approach to examine the relationship among the study constructs. The results indicated that BI Systems indeed impacted significantly on Ghanaian banks' organisational performance by improving employee learning and growth, enhancing their internal business processes and improving their customer management performances. Nonetheless, BI Systems did not have a direct significant effect on the banks financial performance. Moreover, the findings show that there is no significant difference between early-adopters and late-adopters in terms of BI Systems impacts on the banks' organisational performance. Other implications are also discussed.

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