the balanced scorecard
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2022 ◽  
pp. 95-110
Author(s):  
Doni Maryono ◽  
Rita Ambarwati

The pandemic has an impact on almost all sectors of people's lives, in the economic, political, and socio-cultural sectors. The government has implemented large-scale social restrictions (PSBB) as an effort to stop the spread of the COVID-19 virus. With the PSBB, it causes disruption to the hospital supply chain management. As a step to anticipate the hospital's impact on the PSBB, the hospital needs to evaluate the performance of supply chain management. The purpose of this chapter is to describe the performance evaluation of hospital supply chain management using a balanced scorecard approach. A new finding from this study is to measure the performance of hospitals experiencing various disruptions in their supply chain management caused by the COVID-19 pandemic with a balanced scorecard. The author concludes that measurements with the balanced scorecard approach can provide information about the performance of hospital supply chain management broadly in areas experiencing disruption due to the COVID-19 pandemic.


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.


Webology ◽  
2021 ◽  
Vol 18 (2) ◽  
pp. 1315-1330
Author(s):  
Zeena Hamza Khudair ◽  
Mohammed Jassim Khalil

As a result of the constant and rapid changes that the world is witnessing in the field of Information Technology and opening up to global markets, making local industrial companies have a constant decline in profitability as a result of the inadequacy and understanding of these companies of these challenges, due to the inadequacy of measurement processes over traditional systems, which requires a great deal of attention to. This is done by applying the pattern of change strategies in achieving the requirements of performance development and identifying the extent of factors and variables affecting the application and practice of the pattern of change strategies and the extent of their impact in the use of the four-dimensional scale represented by the balanced scorecard, so the research included two aspects representing the first aspect.


2021 ◽  
Vol 14 (1) ◽  
pp. 127
Author(s):  
Katarina Stalmachova ◽  
Roman Chinoracky ◽  
Mariana Strenitzerova

The COVID-19 pandemic has become a key event that has changed our lives. Businesses had to change their daily operations, and working from home has become the norm. Almost everyone who is working from home must use some type of digital technology. It is possible to say that business activities and business models have undergone some form of digital transformation due to the COVID-19 pandemic. Therefore, we chose a company that was affected by these changes, and the main goal of our research was the identification of how the digital transformation that was caused by the pandemic changed the business models of the selected company. Because the analyzed company is operating in the financial sector, this article is a case study. The basic activities and elements of the business models of the selected company, before and during the pandemic, were identified using the Business Model Canvas. We propose a set of key performance indicators (KPIs), based on the Balanced Scorecard, for measuring the newly identified activities and elements of the business models that arose in the company as a result of the COVID-19 pandemic. The knowledge gained in this article shows how the digital transformation changed the functioning of the selected company. The conclusions of this article are mainly for the companies that are considering their own digitalization, which contributes to the long-term sustainability of banking.


2021 ◽  
Vol 14(63) (2) ◽  
pp. 111-120
Author(s):  
Ecaterina Cornelia Ungureanu ◽  
◽  
Liliana Mihaela Moga ◽  
Dragoș Sebastian Cristea ◽  
Andi Mihalache ◽  
...  

The research is a case study on the analysis of the financial performance of a political party in Romania, at the end of 2020, using the strategic model for measuring the performance of the Balanced Scorecard. A review of the existing international scientific literature and case studies was conducted to define a balanced plan of performance indicators for one of the four perspectives of the BSC theoretical model, namely the financial perspective, which is common to both an economic organization and a political organization. The paper evaluates the financial activity of a political party through a computer application - BSC Designer Light, whose architecture allows customizing the theoretical model of the Balanced Scorecard on the activity of a political organization. The purpose of the scientific approach is to evaluate the result of the financial activity, quantifying the scores obtained by the analysed party for each indicator and sub-indicator defined within the financial perspective. This study can be a consistent basis for expanding research to assess the performance of a political party from an electoral or parliamentary perspective and can be a viable alternative to current methods of quantitative evaluation used by political parties in analysing the activity results.


2021 ◽  
Vol 1 (2) ◽  
Author(s):  
Mohammad Ridwan

The writing aims: (1) find an assessment to measure the level of bank compliance with the contract al-Ijarah al-Muntahiya bi al-Tamlik (IMBT) based on maqasid al-tasarrufat al-maliyyah the idea of al-Tahir ibn 'Ashu r, (2) reveals the phenomenon of BRI Syariah KCP Ponorogo compliance with the IMBT contract. The research method used is a qualitative method with a case study type. The type of data in this research is qualitative data on the words and actions of the research subject. Data collection techniques used documentation and unstructured planned interviews. Technique of checking data through credibility test and dependability test. The data analysis technique used Miles and Huberman's analysis with data reduction, data presentation, and conclusion drawing. To make an assessment of the suitability of Islamic banks using the Sekaran method to operationalize maqasid al-tasarrufat al-maliyyah the idea of al-Tahir ibn 'Ashur into dimensions and elements. To develop measurement indicators using the DSN-MUI fatwa. Meanwhile, to obtain a score of compliance with Islamic banks using the balanced scorecard method calculation technique. The findings of this research are BRI Syariah KCP Ponorogo complies with the sharia provisions in the IMBT contract based on maqasid al-tasarrufat al-maliyyah ideas al-Tahir ibn 'Ashur. The level of compliance is 72.5% with the fulfillment of circulation goals of 70%, transparency 68.75%, strength of law 80%, preservation of 75%, and justice 68.75%. This study contributes to a qualitative assessment of sharia compliance based on maqasid al-tasarrufat al-maliyyah ideas al-Tahir ibn 'Ashur as a standard or parameter to assess adherence. Islamic banks in channeling IMBT financing.Penelitian ini bertujuan: (1) menemukan assesmen untuk mengukur tingkat kepatuhan bank terhadap akad al-Ijarah al-Muntahiya bi al-Tamlik (IMBT) berdasarkan maqasid al-tasarrufat al-maliyyah gagasan al-Tahir ibn ‘Ashur, (2) mengungkap fenomena kepatuhan BRI Syariah KCP Ponorogo terhadap akad IMBT. Metode penelitian yang digunakan adalah metode kualitatif dengan tipe studi kasus. Jenis data penelitian ini adalah data kualitatif kata-kata dan tindakan subjek penelitian. Teknik pengumpulan data menggunakan dokumentasi dan wawancara terencana tidak terstruktur. Teknik pemeriksaan data melalui uji kredibilitas dan uji dependibilitas. Teknik analisis data menggunakan analisis Miles dan Huberman dengan reduksi data, penyajian data, dan pengambilan kesimpulan. Untuk membuat assesmen kesesuaian bank syariah menggunakan metode Sekaran untuk mengoperasionalisasi maqasid al-tasarrufat al-maliyyah gagasan al-Tahir ibn ‘Ashur menjadi dimensi dan elemen. Untuk mengembangkan indikator pengukuran menggunakan fatwa DSN-MUI. Sedangkan untuk memperoleh skor kepatuhan bank syariah menggunakan Teknik perhitungan metode balanced scorecard. Temuan penelitian ini adalah BRI Syariah KCP Ponorogo patuh terhadap ketentuan syariah dalam akad IMBT berdasarkan maqasid al-tasarrufat al-maliyyah gagasan al-Tahir ibn ‘Ashur. Tingkat kepatuhannya sebesar 72.5% dengan pemenuhan tujuan sirkulasi 70%, transparansi 68.75%, kekuatan hukum 80%, preservasi 75%, dan keadilan 68.75%. Penelitian ini berkontribusi pada assesmen kepatuhan syariah secara kualitatif berdasarkan maqasid al-tasarrufat al-maliyyah gagasan al-Tahir ibn ‘Ashur sebagai standar atau parameter untuk menilai kepatuhan Bank syariah dalam menyalurkan pembiayaan IMBT.


2021 ◽  
Author(s):  
Resti Kusmalasari ◽  
◽  
Audita Setiawan ◽  
Asep Effendi ◽  
◽  
...  

The research was conducted with the aim of knowing the performance of banking companies using the Balanced Scorecard method. This study aims to obtain an overview of performance benchmarks with the Balanced Scorecard approach using four perspectives: finance, customers, internal business, growth and learning in one of the Perumda Rural Banks in West Java from 2017 to 2020. This type of research is a case study that is explained one by one using four perspectives. The type of data used is qualitative data with data sources derived from primary data and secondary data. The data analysis technique uses a descriptive method with accounting approach where data is used in the form of numbers and then interpreted and described, so as to obtain research results based on the calculation of the Balanced Scorecard. The result of this research shows that Perumda Rural Banks studied are still categorized as poor with the BBB category, the performance still needs to be improved so that the company can achieve excellent performance or healthy. In addition to this, it is recommended for companies to apply the Balanced Scorecard to be able to assist companies in measuring performance not only from the financial aspect but also considering the performance from non-financial aspects.


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