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 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 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 Analisis Kinerja Menggunakan Balance Scorecard Berdasarkan Metode Hitung Analytical Hierarchy Process (AHP) Di Puskesmas Astanagarib Kota Cirebon

2020 ◽  
Vol 14 (2) ◽  
pp. 110-119
Author(s):  
Widya Jati Lestari ◽  
Marsani Asfi ◽  
Fitri Sihombing
Keyword(s):  
Decision Making ◽  
Performance Appraisal ◽  
Balanced Scorecard ◽  
Analytical Hierarchy Process ◽  
Business Processes ◽  
Balance Scorecard ◽  
Ahp Method ◽  
The Balanced Scorecard ◽  
Hierarchy Process ◽  
Goals And Objectives

Abstrak - Metode pengukuran kinerja perusahaan dengan menggunakan Balanced Scorecard merupakan strategi untuk meningkatkan produktivitas, tingkat efisiensi, dan persaingan. Penilaian kinerja mengolah masukan menjadi keluaran atau penilaian dalam penyusunan kebijakan, program dan kegiatan yang dianggap penting serta berpengaruh pada pencapaian sasaran dan tujuan .Hasil dari penilaian kinerja ini menjadi dasar penilaian keberhasilan dan kegagalan pelaksanaan kegiatan sesuai dengan sasaran dan tujuan yang telah ditetapkan. Penelitian ini bertujuan untuk mengetahui sistem pengukuran kinerja di Puskesmas Astanagarib Kota Cirebon berdasarkan Balance Scorecard. Pembobotan elemen kinerja dilakukan dengan metode Analytical Hierarchy Process (AHP). Pengumpulan data diawali dengan penilaian terhadap visi, misi, dan strategi puskesmas. Data yang diperoleh kemudian diolah dengan metode AHP. Pengumpulan data tiap perspektif menggunakan kuesioner, wawancara dan data dari Puskesmas. Metode AHP menerapkan pengambilan keputusan berdasarkan sejumlah kriteria dan alternatif yang dipilih berdasarkan pertimbangan semua kriteria dalam bentuk hierarki. AHP menerapkan metode analisis dan sintesis yang membantu proses pengambilan keputusan dan membantu dalam menetapkan prioritas-prioritas dan membuat keputusan berdasarkan aspek kualitatif dan kuantitatif yang harus dipertimbangkan. Tahapan analisis dibuat dalam bentuk aplikasi yang dapat memudahkan analisis kinerja Puskesmas. Dari hasil perhitungan dapat disimpulkan bahwa pengukuran kinerja di Puskesmas Astanagarib dengan menggunakan metode Balanced Scorecard dan metode hitung Analytical Hierarchy Process (AHP) menunjukkan bahwa kinerja di Puskesmas tersebut sudah baik, dinilai dari tiga perspektif yang diukur dengan bobot 0,39 untuk proses bisnis internal, pembelajaran dan pertumbuhan 0,22. Hasil evaluasi kinerja Puskesmas cukup baik dengan skor 0,99. Abtract - The method of measuring company performance using the Balanced Scorecard is a strategy to increase productivity, efficiency levels, and competition. Performance appraisal processes input into outputs or assessments in the formulation of policies, programs and activities that are considered important and have an effect on the achievement of goals and objectives. The results of this performance appraisal form the basis for assessing the success and failure of implementing activities in accordance with predetermined goals and objectives. This study aims to determine the performance measurement system at the Astanagarib Health Center Cirebon City based on the Balance Scorecard. The weighting of the performance elements is carried out using the Analytical Hierarchy Process (AHP) method. Data collection begins with an assessment of the vision, mission, and strategy of the puskesmas. The data obtained were then processed using the AHP method. Collecting data for each perspective using a questionnaire, interviews and data from the Puskesmas. The AHP method applies decision making based on a number of criteria and alternatives selected based on the consideration of all criteria in a hierarchical form. AHP applies analysis and synthesis methods that assist the decision-making process and assist in setting priorities and making decisions based on qualitative and quantitative aspects that must be considered. The stages of analysis are made in the form of applications that can facilitate analysis of the performance of Puskesmas. From the calculation results, it can be concluded that the performance measurement at the Astanagarib Health Center using the Balanced Scorecard method and the Analytical Hierarchy Process (AHP) calculation method shows that the performance at the Puskesmas is good, judged from three perspectives measured with a weight of 0.39 for internal business processes. learning and growth 0.22. The results of the Puskesmas performance evaluation are quite good with a score of 0.99. Keywords— AHP; internal business processes; learning and growth; performance.

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.

scholarly journals Analysis of Amil Zakat Institution Performance Using the Balanced Scorecard Method (Case study in BAZNAS Sragen)

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Siti Khadijah ◽  
Mufti Afif
Keyword(s):  
Performance Appraisal ◽  
Balanced Scorecard ◽  
Qualitative Method ◽  
Average Score ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
Special Programs ◽  
National Police ◽  
Interview Questionnaire

The zakat funds collection, infaq and shadaqah movement in Sragen Regency was formally implemented by the Zakat Infaq and Shadaqah Agency (BAZIS) which was established on May 27, 1991. By the issuance of Law No. 38 of 1999 concerning  Management of  Zakat, it was changed to the National Zakat Agency ( BAZNAS). Amil Zakat Agency (BAZ) Sragen has a number of special programs in introducing zakat to the community. Finally they were  able to collect zakat funds of around Rp. 250 million per month. The zakat funds which are collected at the Sragen BAZ mostly come from civil servants, the TNI and the National Police. However, this program has not been optimal yet, zakat funds absorbed only around Rp. 2 billion per year from the potential of Rp. 7 billion. Therefore, performance measurement  is one of the important factors in companies and institutions to evaluate work results from the past period.This research uses the Balance Scorecard paradigm / perspective, namely measurement using four perspectives; Finance, Customers, Internal Business, Learning and Growth. The method used is descriptive explorative qualitative method. Data was collected by interview, questionnaire and documentation.The results showed that the performance of BAZNAS of Sragen Regency was "Good". The results of the average score of the performance appraisal of BAZNAS in Sragen Regency were 6: 8 = 0.75 which is "Good".

scholarly journals PENGUKURAN KINERJA DENGAN MENGGUNAKAN METODE ”BALANCED SCORECARD” (Studi pada KANINDO Syari’ah Jatim)

El Dinar ◽  
2014 ◽  
Vol 1 (01) ◽  
Author(s):  
Siti Mahtumah ◽  
Fitriyah Fitriyah
Keyword(s):  
Customer Satisfaction ◽  
Financial Performance ◽  
Performance Appraisal ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Descriptive Analysis ◽  
Research Result ◽  
The Balanced Scorecard ◽  
Average Value ◽  
Financial Perspective

<p>The purpose of this study is to measure the performance of Shari’ah KANINDO Malang in East Java by using the Balanced Scorecard (BSC). BSCis a performance measurement method which not only reflects the financial performance, but also non-financial performance (aspects of the customer, internal business processes and learning and growth). The method of analysis in this research is by using descriptive analysis. The research result, the average value for each of the perspective that is the financial perspective is needed to be improved</p> <p>because there are several ratios that are still not as stable as the LDR. Customer perspective, which is indicated by the level of customer satisfaction (customer satisfaction) foward the services provided by KANINDO to the members and the prospective members. In the internal business perspective, it needed targetsin the performance assessment by which it can easily know the barometer of success of a program of work in order the company’s goals can be achieved optimally and the learning and the growth are quite good as indicated by the increased of productivity of employees from year to year. So it can be concluded that the performance of Shari’ah KANINDO Malang of East Java is included in criteria of quite well and it is suggested that KANINDO implements the Balanced Scorecard method for performance appraisal.</p>

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 COMPANY PERFORMANCE APPRAISAL USING THE BALANCE SCORECARD METHOD TO IMPROVE PERFORMANCE IN PUBLIC COMPANIES JASA TIRTA I

Profit ◽  
2021 ◽  
Vol 15 (01) ◽  
pp. 1-7
Author(s):  
Supriyadi Eko Prasetiyo ◽  
Mohammad Burhan ◽  
Gaguk Apriyanto
Keyword(s):  
Performance Appraisal ◽  
Balanced Scorecard ◽  
Performance Indicators ◽  
Company Performance ◽  
Public Performance ◽  
Public Companies ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective

Jasa Tirta I Public Company is a state-owned company engaged in the management of water resources. The quality of the performance of an organization can be known by measuring the performance of the achievement of performance indicators. Comprehensive planning of performance indicators is needed. This study aims to determine the performance measurement of Perum Jasa Tirta I by the Balanced Scorecard method and then analyzed by the PDCGA (Plan-Do-Check-Goal-Action) method for continuous improvement to improve company performance. The research method used in this study uses a mixed-method approach. The results showed that the measurement of public performance based on the Balanced Scorecard Perum Jasa Tirta I 2015-2019 method is divided into 4 approaches: financial perspective, customer perspective, internal business process perspective, and learning & growth perspective including good performance. Judging from the financial perspective it is included in the very good category. From the customer perspective, it is included in the excellent category. From the internal business perspective it is classified as quite good, Electricity Raw Water Service indicators reached 93% of the 100% target and environmental management achieved 97% of the 100% target. From the perspective of learning & growth in the excellent category.

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.

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