BALANCE SCORECARD DALAM ANALISIS KINERJA KOPERASI (Studi Kasus pada Koperasi Unit Desa (KUD) Bayongbong Kabupaten Garut, Jawa Barat)

Gijanto Purbo Suseno; Nataliningsih Nataliningsih; Nuni Wahyuni

doi:10.30988/jmil.v2i2.37

BALANCE SCORECARD DALAM ANALISIS KINERJA KOPERASI (Studi Kasus pada Koperasi Unit Desa (KUD) Bayongbong Kabupaten Garut, Jawa Barat)

JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK ◽

10.30988/jmil.v2i2.37 ◽

2018 ◽

Vol 2 (2) ◽

pp. 168-177

Author(s):

Gijanto Purbo Suseno ◽

Nataliningsih Nataliningsih ◽

Nuni Wahyuni

Keyword(s):

Balanced Scorecard ◽

Business Processes ◽

Balance Scorecard ◽

Adequate Information ◽

Financial Perspective ◽

Customer Perspective ◽

And Control ◽

Measurement And Control ◽

Control Management System ◽

Control Management

Village Unit Cooperative (KUD) Bayongbong Garut Regency, Wes Java, is a livestock cooperative whose business activities are multi purpose. The purpose of cooperatives is to improve the welfare of members in particular and society in general, in accordance with the interests and needs of its members. The purpose of this study is to measure the performance of cooperatives by using Balanced Scorecard and efforts to be done so that cooperatives can improve its performance. Balanced Scorecard is a rapid measurement and control management system, precise and comprehensive, consisting of four perspectives: financial, customer, internal business processes and learning and growth. The results showed that the non-financial perspective of internal business consisting of livestock food business, cooperation business with State Electricity Company (PLN), Convenience Store, have a better perspective with score score 372, compared with other perspective that is customer perspective with value 832 and growth learning perspective with score 492. Suggestions that can be submitted are independent KUD Bayongbong must be able to improve service for customers and employee satisfaction, provide adequate information system and provide learning or training for its employees

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PENERAPAN BALANCED SCORECARD SEBAGAI PENGUKUR KINERJA MANAJEMEN PADA PT MATAHARI DEPARTMENT STORE TBK

Jurnal Riset Akuntansi dan Keuangan ◽

10.21460/jrak.2011.71.33 ◽

2011 ◽

Vol 7 (1) ◽

pp. 51

Author(s):

Nindy Livia Luciawanty ◽

Ari Christanti

Keyword(s):

Customer Service ◽

Balanced Scorecard ◽

Business Processes ◽

Employee Performance ◽

Department Store ◽

The Balanced Scorecard ◽

Financial Perspective ◽

Customer Perspective ◽

Overall Performance ◽

Voice Of Customer

This study aims to determine the performance of PT. Matahari Department Store using the Balanced Scorecard. This measurement is looking at the business unit from four perspectives: financial, customer, internal business processes, and learning- growth. The analysis showed that: 1) In Financial perspective, which seen from the growth of revenue, ROI (Return onInvestments), and profit margin shows the performance of PT. Matahari Department Store is good; 2) In The customer perspective reflects a good employee performance against customer service with the MCC (Matahari Club Card) card services and VOC (Voice Of Customer) 3) In Internal business perspective from the company's innovation and after sales service, the overall performance of the company's management has shown good results; 4) In Learning and growth perspective about the level of employee satisfaction showed good results by the awards given by companies to employees’s performance through Customer Service All-Star and training to employeesKeywords: balanced scorecard, performance

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Updating Balanced Scorecard Model for The Evaluation of The Strategic Performance in Greater Amman Municipality

European Scientific Journal ESJ ◽

10.19044/esj.2016.v12n31p307 ◽

2016 ◽

Vol 12 (31) ◽

pp. 307

Author(s):

Fadia B. Al-haj Ahmad ◽

Sulyman H. Atieh

Keyword(s):

Balanced Scorecard ◽

Work Experience ◽

Descriptive Statistics ◽

Balance Scorecard ◽

Strategic Performance ◽

Independent Variables ◽

Financial Perspective ◽

Customer Perspective ◽

Environmental Requirements ◽

Study Participants

This study aimed to develop and update the model of Balance Scorecard (BSC) to measure the strategic performance efficiency at Greater Amman Municipality (GAM). In addition, the study objectives include the following: (1) To identify the availability of the BSC requirements in GAM; (2) To develop a set of measures that are in line with municipal work; and (3) To add to the BSC Model of the environmental requirements as a fifth perspective. In achieving these objectives, a questionnaire was developed based on theoretical review, previous studies, and the work experience of the authors in GAM. The questionnaire includes many items which covered five perspectives of BSC, and it was distributed to the study participants who were responsible for preparing and reviewing Strategic plan of GAM and other responsible employees in GAM. After determining the descriptive statistics and after the testing of the hypotheses, the study concluded that there is a statistical significant impact of all independent variables (customer perspective, financial perspective, environmental perspective, internal processes perspective, and learning and growth perspective) based on the efficiency of strategic performance in Greater Amman Municipality.

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PENERAPAN BALANCED SCORECARD SEBAGAI INDIKATOR DALAM PENGUKURAN KINERJA KOPERASI (STUDI PADA KPRI KARYA DHARMA SELONG)

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL ◽

10.29303/jmm.v6i1.33 ◽

2017 ◽

Vol 6 (1) ◽

Author(s):

Abdul Haris

Keyword(s):

Performance Measurement ◽

Balanced Scorecard ◽

Business Processes ◽

Fiscal Year ◽

Performance Measurement System ◽

Meeting Report ◽

Financial Perspective ◽

Measurement Results ◽

Customer Perspective ◽

The Subject

This study aims to determine the performance of KPRI "Karya Dharma" Selong from a financial perspective, customer perspective, internal business processes, learning and growth perspective throughthe Balanced Scorecard analysis. The method used is descriptive method. A study on the phenomenon orpopulation obtained by researchers of the subject in the form of individual, organizational, industry orany other perspective. The data used in this study comes from the Annual Member Meeting Report ofKPRI "Dharma Karya" Selong fiscal year 2011 to fiscal year 2015. These results indicate that theperformance measurement results KPRI "Dharma Karya" Selong seen from the perspective of financialand customer perspective is generally considered "fair". Meanwhile, if viewed from the perspective ofinternal business processes and learning and growth perspective is generally rated "Good". Theimplication of this finding is that KPRI "Dharma Karya" Selong can apply the method BalancedScorecard as a performance measurement system that can measure the performance of the cooperative ofcooperatives in a comprehensive or exhaustive.Keywords: Performance Measurement, Financial Perspective, Customer Perspective, internal business processes, learning and growth perspective, Balanced Scorecard

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Rancangan Service Scorecard sebagai Pengukuran Kinerja Pelayanan Cargo

JURNAL Al-AZHAR INDONESIA SERI SAINS DAN TEKNOLOGI ◽

10.36722/sst.v2i3.135 ◽

2015 ◽

Vol 2 (3) ◽

pp. 143

Author(s):

Nurlailah Badariah ◽

Tiena Gustina Amran ◽

Aditya Friandy

Keyword(s):

Performance Management ◽

Customer Service ◽

Balanced Scorecard ◽

Business Processes ◽

Business Environment ◽

Strategic Objectives ◽

The Balanced Scorecard ◽

Financial Perspective ◽

Customer Perspective ◽

Charter Flight

Abstrak – Persaingan antara pelaku bisnis charter flight semakin ketat dalam persaingan global. perusahaan harus dinamis dan adaptif terhadap perubahan lingkungan bisnis. Perubahan ke arah strategi yang dapat diimplementasikan sesuai dengan perkembangan persaingan charter flight untuk pelayanan yang terbaik bagi pelanggan. Penelitian ini menggunakan pendekatan aplikatif yaitu merancang suatu sistem yang dapat diaplikasikan pada perusahaan charter flight, yang telah memiliki sistem pengelolaan kinerja dengan menggunakan Balanced Scorecard. Pada perancangan Balanced Scorecard terdapat 4 perspektif utama yaitu : financial perspective , customer perspective, internal business processes , learning and growth perspective. Balanced Scorecard tidak di desain secara spesifik untuk perusahaan jasa dan tidak bersifat prediksi. Sementara Service Scorecard memfokuskan spesifik pelayanan pada customer perspective. Dari hasil penelitian diperoleh Strategy Mapping yang memuat tujuan-tujuan strategis dan indikator (Lead dan Lag) dari Service Scorecard. Terdapat 17 ukuran kinerja yang temuat di dalam 17 tujuan strategis dan 7 perspektif dari Service Scorecard yaitu : Growth, Leadearship, Acceleration, Collaboration, Innovation, Execution, Retention. Tujuan strategis yang dibuat dalam suatu Strategy Mapping dan indikator sangat berguna untuk menyusun langkah selanjutnya yang akan ditempuh oleh perusahaan. Abstract – Competition between charter flight businesses increasingly stringent in a global competition. Companies must be dynamic and adaptive to changes in the business environment. Changes in the direction of strategy that can be implemented in accordance with the competition development of charter flight for the best service for customers. This research uses applicative approach to design a system that can be applied to the charter flight company, which already has a performance management system by using the Balanced Scorecard. In the Balanced Scorecard , there are four main perspectives: financial perspective, customer perspective, internal business processes, learning and growth perspective. Balanced Scorecard is not designed specifically to service companies and non-predictive. While the Service Scorecard specific focus on customer service perspective. This research has resulted a strategy map with subsequent strategic objectives and indicator (Lead and Lag) for Service Scorecard. Finally, there are 17 performance measures with subsequent 17 strategic objectives and 7 perspectives Service Scorecard: Growth, Leadearship, Acceleration, Collaboration, Innovation, Execution, Retention. Strategic goals made in a Mapping Strategy and indicator is very useful to formulate the next steps to be taken by the company. Keyword – Service Scorecard, Balanced Scorecard, Strategy Mapping, customer perspective, Lead dan Lag

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EVALUASI KINERJA PT. PINDAD (PERSERO) DENGAN BALANCED SCORECARD (Studi Kasus Pada PT. Pindad (Persero)

Jurnal Ilmiah Akuntansi ◽

10.23887/jia.v1i1.9982 ◽

2017 ◽

Vol 1 (1) ◽

Author(s):

Diah Andari

Keyword(s):

Business Process ◽

Balanced Scorecard ◽

Business Processes ◽

Profit Margin ◽

Financial Perspective ◽

Net Profit ◽

Customer Perspective ◽

Equity Ratio ◽

Process Perspective ◽

Internal Business Process

ABSTRAKPenelitian ini bertujuan untuk mengevaluasi kinerja PT. Pindad (Persero) menggunakan Balanced Scorecard, yaitu terkait kinerja perusahaan dalam perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan pembelajaran dan pertumbuhan. Untuk Perspektif Keuangan, kinerja organisasi sudah baik, tetapi ada beberapa indikator yang realisasinya belum sesuai dengan target yang ditetapkan oleh organisasi, seperti net profit margin, debt equity ratio, dan cash ratio. Evaluasi pada Perspektif Pelanggan ditinjau dari perspektif pelanggan menunjukkan bahwa kinerja organisasi telah baik yang dapat dilihat dari pencapaian target yang telah ditetapkan oleh organisasi. Untuk evaluasi Perspektif Proses Bisnis Internal, kinerja organisasi sudah baik sebagaimana dilihat dari tercapainya target-target yang sudah ditetapkan oleh organisasi. Tindak lanjut terhadap fraud dan jumlah kasus pending selanjutnya perlu dilakukan dan disiasati lebih awal sebelum penyimpangan tersebut mengakibatkan kerugian dikemudian hari karena akan secara signifikan mempengaruhi kelangsungan bisnis perusahaan. Evaluasi Pembelajaran & Pertumbuhan Perspektif juga menunjukkan kinerja pertumbuhan yang telah baik itu dapat dilihat dari pencapaian target yang telah ditetapkan target oleh organisasi.Kata kunci: Balanced Scorecard, Perspektif Keuangan, Perspektif Pelanggan, Perspektif Proses Bisnis Belajar Internal & Perspektif Pertumbuhan ABSTRACTThis study aimed to evaluate the performance of PT. Pindad (Persero) using the Balanced Scorecard, which is related to the performance of companies in the financial perspective, customer perspective, internal business processes, and learning and growth. For the Financial Perspective, the organization's performance has been good, but there are some indicators that realization is not in accordance with the targets set by the organization, such as the net profit margin, debt equity ratio and cash ratio. Evaluation on Customer Perspective viewed from the perspective of customers shows that organizations have good performance that can be seen from achieving the targets set by the organization. For the evaluation of Internal Business Process Perspective, the organization's performance has been good, as seen from the achievement of the targets set by the organization. Follow-up of the fraud and the number of cases pending further needs to be done and to be handled early before the irregularity resulting in losses in the future because it will significantly affect the company's business continuity. Evaluation of Learning & Growth Perspective also showed growth performance has been good it can be seen from the achievement of the targets set by the target organization.Keywords: Balanced Scorecard, Financial Perspective, Customer Perspective, Internal Business Process Perspective, Learning & Growth Perspective.

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DAMPAK IMPLEMENTASI ENTERPRISE RESOURCE PLANNING (ERP) YANG DIUKUR DENGAN METODE BALANCED SCORECARD TERHADAP KINERJA MANAJERIAL (STUDI KASUS PADA PERUSAHAAN YANG MENERAPKAN ERP MICROSOFT DYNAMICS AXAPTA DI INDONESIA)

Jurnal Magister Akuntansi Trisakti ◽

10.25105/jmat.v2i1.4939 ◽

2015 ◽

Vol 2 (1) ◽

pp. 1

Author(s):

Cisilia Tinny Chandra ◽

Yvonne Augustine

Keyword(s):

Enterprise Resource Planning ◽

Balanced Scorecard ◽

User Satisfaction ◽

Business Processes ◽

Resource Planning ◽

Erp Implementation ◽

Managerial Performance ◽

Financial Perspective ◽

Customer Perspective ◽

The Impact

This study is aimed to measure the success of ERP implementation as part of company’s strategic plan. Successful ERP implementation is reflected in the user satisfaction and overall performance, which should be measured periodically to evaluate the impact of ERP implementation on managerial performance. This research was conducted through a survey by distributing questionnaires to Microsoft Dynamics Axapta ERP users in Indonesia. ERP implementation is measured using Balanced Scorecard method. This model uses four interrelated perspectives, namely Financial perspective, Customer perspective, Internal Business Processes perspective, and Learning and Growth perspective. Result of the survey indicates a relationship between ERP implementation in terms of the four perspectives, affect the Managerial Performance. Thus, it can be concluded that the ERP implementation impact on Managerial Performance.

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ANALISIS BALANCE SCORE CARD SEBAGAI SUATU ALAT PENGUKURAN KINERJA PERUSAHAAN (Studi Kasus pada PT. Sierad Produce Tbk.)

Jurnal Ilmiah Binaniaga ◽

10.33062/jib.v7i01.278 ◽

2019 ◽

Vol 7 (01) ◽

pp. 61

Author(s):

Syarief Gerald Prasetya

Keyword(s):

Balanced Scorecard ◽

Organizational Innovation ◽

Research Result ◽

Company Performance ◽

Balance Scorecard ◽

Financial Perspective ◽

Top Managers ◽

Business Perspective ◽

Customer Perspective ◽

Operational Activity

Information technology era forces a company to find out and to make use new ways to win competition. One of the way that company can go through the competition is to emprove the company performance. Company performance can only be done if the level of the company’s performance in the past and currently known clearly. Analyzing tool which determine the level of company performance is balance scorecard analysis. Balanced scorecard is interpreted as a set of measurement which shows the pictures of the business in brief but comprehensive to the top managers. Balanced scorecard covers the standard criterias of financial describes the actionwhich has been carried out for customer satisfaction, internal process, organizational innovation and the improvements of measurement of operational activity as a trigger of financial performance in the future. In this research, there are four perspective of balanced scorecard searched, which consists of financial perspective, customer perspective, internal business perspective, and also learning and growth perspective. Based on the results of th e research carried out at PT Sierad Produce Tbk, the writer concludes that the arrangement and the implementation of the balance scorecard have been done well because the achievement of the performance on KPI (key performance indicators) has been reached in general eventhough the achievement is not 100%. Based on the evaluation of the research result, the writer suggest to always keep controlling of balance scorecard and also on the achievement target of aech perspective. The controller should handle soon if there is any deviation infraction on balance scorecard implementation. Keywords : Balanced scorecard, financial perspective, customer perspective, internal business perspective, also learning and growth perspective.

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KINERJA KOPERASI UNIT DESA (KUD) WENANG DITINJAU DARI BALANCED SCORECARD

AGRI-SOSIOEKONOMI ◽

10.35791/agrsosek.12.3a.2016.14338 ◽

2016 ◽

Vol 12 (3A) ◽

pp. 81

Author(s):

Romaida ., Br. Sagala ◽

Lyndon R.J. Pangemanan ◽

Yolanda P. I. Rori

Keyword(s):

Balanced Scorecard ◽

Business Processes ◽

Rating Scale ◽

Research Result ◽

Secondary Data ◽

Sampling Technique ◽

Total Sample ◽

The Balanced Scorecard ◽

Financial Perspective ◽

Customer Perspective

Research aims to determine how the performances of Koperasi Unit Desa (KUD) Wenang in Manado City evaluated from Balanced Scorecard are financial perspective, customer perspective, internal business processes perspective, and learning and growth perspective. Research carried out in July until September 2016. Data used is quantitative and qualitative with data source are primary and secondary data obtained from KUD with a total sample of 96 member respondents, 96 non member respondents with accidental sampling (technique) and 25 employees with sensus. Therefore the total samples are 217 respondents. Data analysis that used Balanced Scorecard method and criteria for the balance of the balanced scorecard that analyzes of financial perspective, customer perspective, internal business processes perspective, and learning and growth perspective while the balance is using a rating scale criteria. Research result showed that the performance of Koperasi Unit Desa (KUD) Wenang reviews from the Balanced Scorecard is internal business process perspective are considered good and satisfying customer perspective rated good and satisfying, as well as financial perspective judges not good enough with an overall score is 0,4 or equal to pretty good.

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ANALISIS PENGUKURAN KINERJA BERBASIS BALANCED SCORECARD PADA KANTOR PELAYANAN PAJAK PRATAMA SINGOSARI

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v8i1.4966 ◽

2018 ◽

Vol 8 (1) ◽

pp. 122

Author(s):

Nur Ita Sari

Keyword(s):

Balanced Scorecard ◽

Growth And Development ◽

Business Processes ◽

Tax Revenue ◽

Financial Perspective ◽

Public Sector Organizations ◽

Customer Perspective ◽

Quality Of Products ◽

Available Information

Performance measurement is a necessary thing in an organization in order to improve the quality of products and services that are owned as well as public sector organizations such as the STO Singosari. This study used descriptive qualitative approach. The analytical method used to measure four balanced scorecard perspectives is financial perspective, customer, internal business processes and growth and development. Results from the study indicate that the financial perspective is measured from tax revenues provide good results, although not fully realized. The realization of tax revenue on STO Singosari decreased from 2014 to 2015 from 93.18% to 92.35%. From a customer perspective can be concluded that the performance of the service provided is good. Internal business processes perspective also showed that the STO Singosari is able to provide service innovations so it make the process faster process. And for the perspective of growth and development has shown good results for most employees already qualified and available information network system has supported the company's performance.

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Implementasi Konsep Balanced Scorecard (BSC) Berbasis Syari’ah Dalam Pengukuran Kinerja

Jurnal Manajemen ◽

10.32832/jm-uika.v9i1.1128 ◽

2018 ◽

Vol 9 (1) ◽

pp. 1

Author(s):

Anang Yudi Riswanto ◽

Indupurnahayu Indupurnahayu ◽

Akhmad Bakhtiar Amin

Keyword(s):

Inventory Management ◽

Balanced Scorecard ◽

Quantitative Research ◽

Balance Scorecard ◽

Internal Process ◽

Global Industry ◽

Financial Perspective ◽

Customer Perspective ◽

Descriptive Approach ◽

Process Perspective

The purpose of this research is to measure the performance of PT Mutiara Global Industry by using Sharia-based Balance Scorecard method. This research is quantitative research with descriptive approach. Performance measurement of PT Mutiara Global Industry from a financial perspective, customer perspective, intenal business process perspective and learning and growth perspective. The Shariah aspect in the financial perspective is the source of capital and the allocation of profit for zakat, infaq and alms. In the customer's perspective is how to keep the promise to the customer by always being sidik, tabligh, amanah and fathonah. In the internal process business perspective is emphasized on itqan, working with perfect and complete quality and ihsan, always feeling watched by God. In the perspective of learning and growth is to control the charity of worship and study syar'i. Sampel from this research are employees and customers of PT Mutiara Global IndustryThis research concludes that the performance of PT Mutiara Global Industry is good category (score: 3,46875). The Accumulation results from financial perspective score 0.964, customer perspective score 0.9375, internal process perspective score: 1 and learning and growth perspective 0.6875 To improve the performance of PT Mutiara Global Industry is recommended for (1) improvement of ISO system implementation, (2) improvement of coaching and implementation of employee worship, (3) improvement of communication and service to customer (4). Improvement of process and product quality, (5). Improvement of inventory management that will be impact on the on time of production schedule.

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