scholarly journals PENGUKURAN KINERJA BERDASARKAN BALANCE SCORECARD PADA PT.BPR NUSANTARA BONA PASOGIT 9 PANGURURAN

2017 ◽  
pp. 83-99
Author(s):  
Timorencis Malau
Keyword(s):  
Financial Performance ◽  
Balanced Scorecard ◽  
Measuring Instruments ◽  
Balance Scorecard ◽  
Financial Reports ◽  
Customer Data ◽  
The Balanced Scorecard ◽  
Customer Complaints ◽  
Descriptive Method

This study aims to determine how the performance of the archipelago PT.BPR Bona Pasogit 9 Pangururan if measured by the Balanced Scorecard method. Population in this research is the financial reports, customer data, customer data and employee data that complaints were trained on the archipelago PT.BPR Bona Pasogit 9 Pangururan since its establishment in 1991 to the year 2011. The study sample-2011.Data 2010 data used in this study is documentation techniques. Techniques of data analysis in this research is descriptive method. From the results of research and discussion, it can be concluded that the measurements made during this performance only aims to increase financial performance. It can be seen from the measuring instruments used by the company so far in measuring their performance is to increase profits. Non-financial performance is not included in the performance measurement used, so that the resulting performance is inadequate. It can be seen from the increase in the level of customer complaints, lessons given to employees in order to improve the quality of employees is less well programmed. It is recommended to apply the balanced scorecard system to measure the performance of the company, so the goal PT.BPR archipelago Bona Pasogit 9 financial and non-financial Pangururan can be achieved to improve the ability of the company over the competition

scholarly journals PENGUKURAN KINERJA PERUSAHAAN BERDASARKAN BALANCE SCORECARD PADA PT. BPR NBP 17 SUNGGAL MEDAN

2017 ◽  
pp. 47-63
Author(s):  
Nico M.T. Situmeang
Keyword(s):  
Customer Service ◽  
Balanced Scorecard ◽  
Financial Statements ◽  
Financial Data ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
Customer Complaints ◽  
Process Perspective ◽  
Internal Business Process ◽  
Descriptive Method

The purpose of this study was to measure the performance of companies BPR NBP 17 based on the Balanced Scorecard. The population in this study are the financial statements and reports that are non-financial since starting up in 1995 to 2011. The sample was non-financial data and financial data is for 3 years ie 2009-2011. Data collection techniques in this study is a documentation technique. Techniques of data analysis in this research is descriptive method. From the results of research and discussion, it is concluded that the level of ROA and ROE 17 BPR NBP increased since 2009-2011, and the increase in customers from year to year, but more emphasis needs to be improved in a more friendly customer service. 17 BPR NBP performance of internal business process perspective is relatively poor. It is shown from the years 2009-2011 the number of customer complaints against the company level has increased from year to year and is still a lack of customer service processes. 17 BPR NBP performance from the perspective of learning and growth is not good. It can be seen from the number of employees who attended training from year to year decline and not programmed training provided toemplo yees of the company.

scholarly journals PENGARUH TASK TECHNOLOGY FIT DAN EFFECTIVENESS ACCOUNTING INFORMATION SYSTEM TERHADAP KUALITAS KINERJA KEUANGAN DENGAN BALANCED SCORECARD SEBAGAI VARIABEL MODERETING

INDIKATOR ◽  
2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Anggih Akbar Nugraha
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Financial Performance ◽  
Balanced Scorecard ◽  
Accounting Information ◽  
Accounting Information System ◽  
The Balanced Scorecard ◽  
Task Technology Fit ◽  
Positive Effect

This study aims to examine the effect of task technology fit and effectiveness accounting information system on the quality of financial performance with the balanced scorecard as a moderating variable. This research was conducted at PT. Perkebunan Nusantara XIV in the city of Makassar. This study is a quantitative research with a descriptive approach. The sampling technique used purposive sampling method, with 36 respondents as respondents. Data analysis using multiple linear regression analysis and moderation regression analysis (MRA). The results of multiple linear analysis shows that technology fit task has a positive effect and the effectiveness accounting information system has a positive effect on the quality of financial performance. Moderation regression analysis shows that the balanced scorecard is able to moderate task technology fit the quality of financial performance, while the balanced scorecard is not able to moderate the effectiveness of accounting information system on the quality of financial performance. 

scholarly journals EVALUASI KINERJA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA PADANG MENURUT PERSPEKTIF BALANCED SCORECARD

2021 ◽  
Vol 5 (1) ◽  
pp. 109
Author(s):  
Diga Putri Oktaviane
Keyword(s):  
Organizational Performance ◽  
Balanced Scorecard ◽  
Asset Management ◽  
Employee Performance ◽  
City Government ◽  
Balance Scorecard ◽  
Financial Reports ◽  
The Balanced Scorecard ◽  
Management Agency ◽  
The Government

Each public sector organization was given an annual budget by the government which was used based on the programs launched, so that the vision and mission of the organization could be achieved properly. So far, the evaluation of organizational performance was assessed only on the basis of financial aspects, through financial reports that were provided annually by related agencies or agencies to the Padang City government and similar things were also carried out by the Regional Financial and Asset Management Agency of Padang City. Meanwhile, to assess whether a performance was good or not, it must also be measured based on other criteria, such as performance evaluation using the balanced scorecard method. This research was conducted through a descriptive study with a qualitative approach. Data collection techniques used in this study were interviews and documentation studies. The technique used to measure employee performance was balance scorecard method. Then the data were analysed through manual data analysis procedure. The results showed that in terms of budget management, the Padang City Financial and Asset Management Agency has not fully implemented the balance scorecard method in its performance.

scholarly journals PENERAPAN CORPORATE GOVERNANCE DENGAN MENGGUNAKAN BALANCE SCORECARD PADA BANK MANDIRI JEMBER

BISMA ◽  
2018 ◽  
Vol 11 (3) ◽  
pp. 378
Author(s):  
Ponti Primastuti Aulia Nugraheni
Keyword(s):  
Corporate Governance ◽  
Balanced Scorecard ◽  
Implementation Process ◽  
Balance Scorecard ◽  
Work Processes ◽  
The Balanced Scorecard ◽  
Goods And Services ◽  
Good Corporate Governance ◽  
A Company

Abstract: Good corporate governance is a barometer of for a company accountability. A poor corporate governance implementation is presumed as one of the causes of various corporate financial business scandals. Banking companies deal directly with the provision of goods and services to meet the wants and needs of the community. In this case, the community is the customer that must be served well in order to meet their satisfaction by applying a good organizational management mindset to improve the customer (community)  satisfaction. Applying the Balanced Scorecard (BSC) approach, banks will be able to explain their mission to the community, identify the indicators of public satisfaction more transparently, objective, and measurable, and  identify the work processes and the quality of human resources needed to achieve their mission and vision. In the implementation process, the banking activities will produce a community-oriented strategic management system. Keywords:  Corporate Governance, Bank, BSC.

ANALISIS KINERJA KEUANGAN IAIN PONTIANAK TAHUN 2014-2018 BERDASARKAN PENDEKATAN BALANCE SCORECARD

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
JATRIANA B2041142013
Keyword(s):  
Higher Education ◽  
Balanced Scorecard ◽  
Six Sigma ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
College And University ◽  
University Planning ◽  
Education Journal ◽  
Study Application

Penelitian ini bertujuan untuk mengukur kinerja keuangan kampus IAIN Pontianak menggunakan pendekatan Balance Scorecard. Metode penelitian ini adalah kuantitatif dengan menggunakan statistika untuk menganalisis sampel yang digunakan sebanyak 664 orang mahasiswa dan 193 orang dosen dan pegawai. Hasil penelitian menyatakan bahwa variabel perspektif pelanggan, perpektif bisnis internal dan variabel perspektif pertumbuhan dan pembelajaran, masing-masing berpengaruh positif dan signifikan terhadap peningkatan kinerja keuangan IAIN Pontianak.Kata Kunci : Balance Scorecard, IAIN Pontianak, Kinerja KeuanganDAFTAR PUSTAKA Andriyanto, R. W., & Metalia, M. (2010). Efektivitas Balanced Scorecard Dalam Maningkatkan Kinerja Manajerial Badan Usaha Milik Negara (Bumn). Jurnal Akuntansi dan Investasi, 11(2), 97-114.Arikunto, S. 1992. Prosedur penelitian: Suatu pendekatan praktik. Rineka Cipta.Bastian, Indra. 2006. Akutansi Sektor Publik, Suatu Pengantar. Jakarta: Airlangga.Brown, Cindy. 2012. Application of the Balanced Scorecard in Higher Education: Opportunities and Challenges - An Evaluation of Balanced Scorecard Implementation at the College of St. Scolastica. SCUP; Society for College and University Planning. www.scup.org/phe.html.Effendi, R. (2012). Pengukuran Kinerja Sektor Publik Dengan Menggunakan Balanced Scorecard (Studi Kasus Kanwil DJP Sumsel dan Kep. Babel). Jurnal Ilmiah Stie Mdp, 1(2), 67-73.Gaspersz, Vicent. 2002. Sistem Manajemen Kinerja Terintegrasi: Balanced Scorecard dengan Six Sigma untuk Organisasi Bisnis dan Pemerintah. Cet ke-3, Jakarta: Gramedia Pustaka UtamaHandayani, S. (2017). Analisis Balanced Scorecard Sebagai Tolok Ukur Kinerja Perusahaan Pada Pt Pos Indonesia ( Persero ) Lamongan. Jurnal Penelitian Ekonomi dan Akuntansi, II(3), 589-601.IAIN Pontianak. 2019. “Sistem Informasi Akademik Institut Agama Islam Negeri Pontianak.” Mahasiswa IAIN Pontianak. www.sia.iainptk.ac.id.Kaplan, S. Robert, and David P. Norton. 2000. Balanced Scorecard, Menerapkan Strategi Menjadi Aksi. Jakarta: Penerbit Erlangga.Karathanos, Dementrius, and Patricia Karathanos. 2005. “Appliying the Balanced Scoredard to Education.” Journal of Education for Business: 222–30.Kemenristek Dikti RI. 2019. “Pangkalan Data Pendidikan Tinggi:  Kementrian Riset , Teknologi, Dan Pendidikan Tinggi.” Tenaga Pendidik  IAIN Pontianak. www/forlap.ristekdikti.go.id.Kementrian Agama RI. 2019. “Seleksi Prestasi Akademik Nasional APerguruan Tinggi Keagamaan Islam Negeri.” SPAN PTKIN 2019. https://span-ptkin.ac.id.Mahsun, Muhammad. 2006. Pengukuran Kinerja Sektor Publik. 1st ed. Yogyakarta: BPFE.Mardiasmo. 2004. Akuntansi Sektor Publik. 1st ed. Yogyakarta: BPFE.Mulyadi. 2007. Balanced Scorecard, Alat Manajemen Kontemporer Untuk Pelipatganda Kinerja Keuangan Perusahaan. 1st ed. Jakarta: Penerbit Salemba Empat.Nugrahini, I. A. P., Ratnadi, N. M. D., & Putri, I. G. A. M. A. D. (2016). Penilaian Kinerja Berdasarkan Balanced Scorecard Pada Badan Penanaman Modal Dan Perijinan Daerah Kabupaten Tabanan. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 5(4), 829-856.Rollins, Andrea Mae. 2011. “A Case Study: Application of Balanced Scorecard in Hingher Education.” PhD Dissertation. San Diego State University.Singarimbun, Masri, and Sofian Effendi. 1989. Metode Penelitian Survey. Jakarta: LP3ES.Sugiono. 2005. Metode Penelitian Bisnis. Bandung: Alfabeta.Suta, I. W. P., & Dwiastuti, G. A. A. S. A. (2016). Pengukuran Kinerja Dengan Pendekatan Balanced Scorecard Pada Kantor Pusat Pt Bank Pembangunan Daerah Bali. Jurnal Bisnis Dan Kewirausahaan, 12(1), 32-41.Syarbaini, Khatib. 1986. “Fakultas Tarbiyah (Ketikan Manual).”Yassin, A., Musadieq, M. A., & Afrianty, T. W. (2016). Pengaruh Balanced Scorecard Dan Knowledge Management Terhadap Kinerja Karyawan Dan Kinerja Perusahaan (Studi Pada Karyawan Pt Semen Indonesia (Persero) Tbk). Jurnal Administrasi Bisnis, 33(2), 125-134.

The Role of Web Services

2010 ◽  
pp. 342-357
Author(s):  
Pauline Ratnasingam
Keyword(s):  
Web Services ◽  
Balanced Scorecard ◽  
Small Businesses ◽  
Lessons Learned ◽  
Business Firm ◽  
The Balanced Scorecard ◽  
Exploratory Case Study

This chapter aims to examine the extent of Web services usage and quality, applying the balanced scorecard methodology in a small business firm as an exploratory case study. This chapter contributes to guidelines and lessons learned that will inform, educate, and promote small businesses on the importance of maintaining the quality of Web services.

scholarly journals Evolution of the concept of a balanced indicator system

2021 ◽  
Vol 128 ◽  
pp. 04023
Author(s):  
Olga Trofimova ◽  
Gulnaz Kalimullina
Keyword(s):  
Balanced Scorecard ◽  
Historical Context ◽  
Indicator System ◽  
The Balanced Scorecard ◽  
Balanced Development ◽  
Financial Costs

The aim of this research is to analyze the evolution of the balanced scorecard concept. To do this, the article describes the evolution of the concept of a balanced scorecard in a historical context. Namely, 3 stages of the formation of this system are considered. For each stage, comments are given by the author with a description of the identified problems. The analysis outlines an approach to education and the development of a new balanced scorecard. The described system of indicators makes it possible to link multilateral indicators for balanced development in different economic entities. The authors come to the conclusion that the competent and comprehensive use of the balanced scorecard tools leads not only to an overall reduction in financial costs, but also allows to increase the quality of the services provided in general.

scholarly journals Perbandingan Kinerja Keuangan Koperasi Konvensional Dan Koperasi Syariah Di Kota Bandar Lampung

2018 ◽  
Vol 12 (1) ◽  
pp. 9
Author(s):  
Nurmala Nurmala ◽  
Damayanti Damayanti ◽  
Eksa Ridwansyah ◽  
Destia Pentiana
Keyword(s):  
Financial Performance ◽  
Small And Medium Enterprises ◽  
Financial Reports ◽  
Management Efficiency ◽  
Final Score ◽  
Medium Enterprises ◽  
Productive Assets ◽  
The City ◽  
Assets Management

There are 740 cooperatives registered in Bandar Lampung, but more than 50% are suspended. Of these, only a few are actively reporting their financial performance in the form of complete financial statements. Therefore the author assumes that it is important to analyze the comparison financial performance of conventional cooperative and of Islamic cooperatives in the city of Bandar Lampung. The overall financial performance of cooperatives is assessed based on the regulation of the State Minister for Cooperatives and Small and Medium Enterprises of  Republic of Indonesia Number: 14 / PER / M.KUKM / XII / 2009.  The assessment of cooperative health includes capital, quality of productive assets, management, efficiency, liquidity, independence and growth, and cooperative identity. To assess the financial performance of sharia cooperatives is based on the regulations of the Minister of Cooperatives and Small and Medium Enterprises No. 35.3 / Per / M.KUKM / X / 2007. In addition to cooperative health assessments covering capital, quality of productive assets, management, efficiency, liquidity, independence and growth, and identity of cooperatives, there is an assessment of compliance with Islamic principles. The objects in this study are cooperatives that actively reported their finances to the cooperative service in 2015 and 2016. There are 24 conventional and sharia cooperative financial reports analyzed. Based on the analysis, the financial performance of conventional cooperatives gets a final score of 67.15 while the sharia cooperative gets the final score amounting to 74.13. The value indicates that conventional cooperatives and Islamic cooperatives are equally healthy.  Nevertheless, it can be said that the financial performance of Islamic cooperatives is better than that of conventional cooperatives. 

Sign in / Sign up

Export Citation Format

Share Document