Analisis Penerapan Balance Scorecard, Alat Ukur Penilaian Kinerja pada Dinas Pendapatan, Pengelolaan Keuangan, dan Aset Kabupaten Sidoarjo
Nowadays, the performance measurement is often only measure of financial performance, and it cannot portray overall the company’s performance. It’s given these shortcomings, then created a performance measurement method that considers the financial aspects as known as the Balanced Scorecard. Balance...
Main Authors: | , , |
---|---|
Format: | Article |
Language: | English |
Published: |
Universitas Proklamasi 45 Yogyakarta
2017-12-01
|
Series: | Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship |
Subjects: | |
Online Access: | https://ejournal.up45.ac.id/index.php/maksipreneur/article/view/323 |
_version_ | 1819101395528187904 |
---|---|
author | Mahsina Mahsina Asmie Poniwatie Cholifah Cholifah |
author_facet | Mahsina Mahsina Asmie Poniwatie Cholifah Cholifah |
author_sort | Mahsina Mahsina |
collection | DOAJ |
description | Nowadays, the performance measurement is often only measure of financial performance, and it cannot portray overall the company’s performance. It’s given these shortcomings, then created a performance measurement method that considers the financial aspects as known as the Balanced Scorecard. Balanced Scorecard performance measurement involves four perspectives: i.e. financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The authors choose to use Dinas Pendapatan, Pengelolaan Keuangan, dan Aset of Sidoarjo Regional Government Agency, because during the measurement of performance of company remains focused on financial aspects. The approach of this study is a qualitative approach. The data source are secondary data, where it is an overview of the company gained from those authorized in the agency, vision, mission, strategy, and corporate organization sectors. The research result of this study using the balanced scorecard performance that involves the four perspectives. |
first_indexed | 2024-12-22T01:17:59Z |
format | Article |
id | doaj.art-720fff74979f4950bd7781cea9c95b80 |
institution | Directory Open Access Journal |
issn | 2089-550X 2527-6638 |
language | English |
last_indexed | 2024-12-22T01:17:59Z |
publishDate | 2017-12-01 |
publisher | Universitas Proklamasi 45 Yogyakarta |
record_format | Article |
series | Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship |
spelling | doaj.art-720fff74979f4950bd7781cea9c95b802022-12-21T18:43:49ZengUniversitas Proklamasi 45 YogyakartaJurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship2089-550X2527-66382017-12-0171597210.30588/jmp.v7i1.323241Analisis Penerapan Balance Scorecard, Alat Ukur Penilaian Kinerja pada Dinas Pendapatan, Pengelolaan Keuangan, dan Aset Kabupaten SidoarjoMahsina Mahsina0Asmie Poniwatie1Cholifah Cholifah2Universitas Bhayangkara SurabayaUniversitas Bhayangkara SurabayaUniversitas Bhayangkara SurabayaNowadays, the performance measurement is often only measure of financial performance, and it cannot portray overall the company’s performance. It’s given these shortcomings, then created a performance measurement method that considers the financial aspects as known as the Balanced Scorecard. Balanced Scorecard performance measurement involves four perspectives: i.e. financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The authors choose to use Dinas Pendapatan, Pengelolaan Keuangan, dan Aset of Sidoarjo Regional Government Agency, because during the measurement of performance of company remains focused on financial aspects. The approach of this study is a qualitative approach. The data source are secondary data, where it is an overview of the company gained from those authorized in the agency, vision, mission, strategy, and corporate organization sectors. The research result of this study using the balanced scorecard performance that involves the four perspectives.https://ejournal.up45.ac.id/index.php/maksipreneur/article/view/323balanced scorecard performancemeasurementfinancial perspectivesidoarjo regional government |
spellingShingle | Mahsina Mahsina Asmie Poniwatie Cholifah Cholifah Analisis Penerapan Balance Scorecard, Alat Ukur Penilaian Kinerja pada Dinas Pendapatan, Pengelolaan Keuangan, dan Aset Kabupaten Sidoarjo Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship balanced scorecard performance measurement financial perspective sidoarjo regional government |
title | Analisis Penerapan Balance Scorecard, Alat Ukur Penilaian Kinerja pada Dinas Pendapatan, Pengelolaan Keuangan, dan Aset Kabupaten Sidoarjo |
title_full | Analisis Penerapan Balance Scorecard, Alat Ukur Penilaian Kinerja pada Dinas Pendapatan, Pengelolaan Keuangan, dan Aset Kabupaten Sidoarjo |
title_fullStr | Analisis Penerapan Balance Scorecard, Alat Ukur Penilaian Kinerja pada Dinas Pendapatan, Pengelolaan Keuangan, dan Aset Kabupaten Sidoarjo |
title_full_unstemmed | Analisis Penerapan Balance Scorecard, Alat Ukur Penilaian Kinerja pada Dinas Pendapatan, Pengelolaan Keuangan, dan Aset Kabupaten Sidoarjo |
title_short | Analisis Penerapan Balance Scorecard, Alat Ukur Penilaian Kinerja pada Dinas Pendapatan, Pengelolaan Keuangan, dan Aset Kabupaten Sidoarjo |
title_sort | analisis penerapan balance scorecard alat ukur penilaian kinerja pada dinas pendapatan pengelolaan keuangan dan aset kabupaten sidoarjo |
topic | balanced scorecard performance measurement financial perspective sidoarjo regional government |
url | https://ejournal.up45.ac.id/index.php/maksipreneur/article/view/323 |
work_keys_str_mv | AT mahsinamahsina analisispenerapanbalancescorecardalatukurpenilaiankinerjapadadinaspendapatanpengelolaankeuangandanasetkabupatensidoarjo AT asmieponiwatie analisispenerapanbalancescorecardalatukurpenilaiankinerjapadadinaspendapatanpengelolaankeuangandanasetkabupatensidoarjo AT cholifahcholifah analisispenerapanbalancescorecardalatukurpenilaiankinerjapadadinaspendapatanpengelolaankeuangandanasetkabupatensidoarjo |