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...

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Main Authors: Mahsina Mahsina, Asmie Poniwatie, Cholifah Cholifah
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
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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.
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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
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