(Prerequisites for the Development and Implementation of the Balanced Scorecard Model of the National Defense System)

PurposeThis study has been undertaken to find as to how the Pakistan defense services being resource-intensive organizations can help to secure the natural environment and achieve sustained national development by adopting modern management concepts like the balanced scorecard (BSC) while not compromising on their core aim of achieving strategic national defense objectives. With this main purpose in mind, this study focused on locating the core functionalities of Pakistan armed services to be adopted as the key perspectives for building their BSCs.Design/methodology/approachThis study is quantitative in nature, and after the formulation of hypotheses by carrying out a thorough literature review, the distributed questionnaire collected quantitative data to test the hypotheses using computer-based SPSS software. Personnel of all the three arms of Pakistan defense service, namely army, navy and the air force, formed the population of this study.FindingsThis quantitative study has found that pursuit of national purpose, availability of resources, internal processes and building for future are the main core functionalities of Pakistan defense services and can be safely adopted as the main perspectives for the development of their BSCs to ensure sustained national development by exercising economy of resources without overburdening the natural resources and the environment.Research limitations/implicationsThe findings of this study are based on cross-sectional data rather than longitudinal; therefore, these are not a representative of a dynamic situation. As the data collection for this study is limited to Pakistan, its findings cannot be generalized globally.Originality/valueThis study is unique in a way as it endeavors to bring out empirically that how a public entity like defense force can contribute to the safe keeping of environment while achieving sustained development. Most importantly, it highlights that how BSC as a management tool can help the defense force leadership to achieve desired state of sustained national development through intelligent application of precious resources placed on their disposal.

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Balanced Scorecard in the strategic planning of a construction company

Journal of Global Management Sciences ◽

10.32829/gms.v1i1.57 ◽

2018 ◽

Vol 1 (1) ◽

pp. 1

Author(s):

Roberth Frias ◽

Maria Medina

Keyword(s):

Strategic Planning ◽

Strategic Management ◽

Balanced Scorecard ◽

Organization Theory ◽

Management Control ◽

Management Tool ◽

The Balanced Scorecard ◽

Construction Company ◽

Construction Companies ◽

The Impact

This research focused on the strategic management tool Balanced Scorecard and strategic planning, as a guide to guide the management of companies, allowing communication and the functionality of the strategy using KPIs that allow to identify, maintain control and increase efficiency and the achievement of optimal results. For the deductive hypothetical analysis, the specific factors that affect business management performance were grouped into two variables: Balanced Scorecard and Strategic Planning. The objective of the work was to demonstrate the impact of the Balanced Scorecard in the strategic planning of a construction company. In order to support the research, the following theories were approached: the Financial Theory, the Economic Theory of the Company, the Transaction Costs, the Network Theory, the Organization Theory, the Dependence on Resources, the Strategic Management Theory and the Business Diagnosis Theory. The result obtained confirms the hypothesis that there is a significant incidence of the Balanced Scorecard in the strategic planning of construction companies. In conclusion, the construction company has obtained significant improvements in the results in each of the indicators evaluated with the implementation of the Balanced Scorecard, demonstrating improvements in their management results, affirming that there is better performance and management control allowing them to achieve the organizational objectives set.

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Causal Relationships in the Balanced Scorecard for Public Sector Organizations: A Focus on the Customer and Financial Perspectives of the Korean Airports Corporation

Korean Journal of Public Administration ◽

10.24145/kjpa.55.3.6 ◽

2017 ◽

Vol 55 (3) ◽

pp. 141-168

Author(s):

Sooncheol Ghwon ◽

Soonae Park ◽

Jieun Son

Keyword(s):

Public Sector ◽

Balanced Scorecard ◽

Causal Relationships ◽

The Balanced Scorecard ◽

Public Sector Organizations

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

Equator Journal of Management and Entrepreneurship (EJME) ◽

10.26418/ejme.v8i1.35736 ◽

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.

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