Kesiapan Perusahaan dalam Penerapan Balance Scorecard: Studi Kasus Pada PT A
This study aims to explore important aspects that determine the company's readiness to implement the Balanced Scorecard (BSC) system. Using qualitative methods, this research was conducted by studying the case of PT A which is engaged in the manufacturing industry. The data collected were analy...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman
2022-06-01
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| Series: | SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| Online Access: | http://jos.unsoed.ac.id/index.php/sar/article/view/5704 |
| _version_ | 1811206442417389568 |
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| author | Catherine Nathaniela Lianto Fidelis Arastyo Andono |
| author_facet | Catherine Nathaniela Lianto Fidelis Arastyo Andono |
| author_sort | Catherine Nathaniela Lianto |
| collection | DOAJ |
| description | This study aims to explore important aspects that determine the company's readiness to implement the Balanced Scorecard (BSC) system. Using qualitative methods, this research was conducted by studying the case of PT A which is engaged in the manufacturing industry. The data collected were analyzed with an interpretive approach. The results of this study indicate that there are some discrepancies in the characteristics of the company and the BSC that require further adjustment. There were 8 problems found, namely: (1) lack of understanding of the BSC, (2) the absence of an adequate information system, (3) the absence of overall support, (4) lagging indicators and leading indicators that have not been integrated, (5) inadequate performance measurement indicators, (6) Some indicators do not have clear targets, (7) incompetent workforce, and (8) common measurement bias. The implementation of an integrated measurement system based on the BSC cannot be done without prior evaluation of the characteristics and readiness of the organization in implementing the BSC. As qualitative research, the results of this study cannot be generalized to a wider research context. However, this research is expected to contribute to the management accounting literature in the context of preparing for the implementation of BSC in manufacturing companies. |
| first_indexed | 2024-04-12T03:47:48Z |
| format | Article |
| id | doaj.art-9c8ee7d4d376435d92552c13de8e58ee |
| institution | Directory Open Access Journal |
| issn | 2541-6839 2598-0718 |
| language | English |
| last_indexed | 2024-04-12T03:47:48Z |
| publishDate | 2022-06-01 |
| publisher | Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman |
| record_format | Article |
| series | SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| spelling | doaj.art-9c8ee7d4d376435d92552c13de8e58ee2022-12-22T03:49:04ZengFakultas Ekonomi dan Bisnis Universitas Jenderal SoedirmanSAR (Soedirman Accounting Review): Journal of Accounting and Business2541-68392598-07182022-06-0171243410.32424/1.sar.2022.7.1.57045704Kesiapan Perusahaan dalam Penerapan Balance Scorecard: Studi Kasus Pada PT ACatherine Nathaniela LiantoFidelis Arastyo AndonoThis study aims to explore important aspects that determine the company's readiness to implement the Balanced Scorecard (BSC) system. Using qualitative methods, this research was conducted by studying the case of PT A which is engaged in the manufacturing industry. The data collected were analyzed with an interpretive approach. The results of this study indicate that there are some discrepancies in the characteristics of the company and the BSC that require further adjustment. There were 8 problems found, namely: (1) lack of understanding of the BSC, (2) the absence of an adequate information system, (3) the absence of overall support, (4) lagging indicators and leading indicators that have not been integrated, (5) inadequate performance measurement indicators, (6) Some indicators do not have clear targets, (7) incompetent workforce, and (8) common measurement bias. The implementation of an integrated measurement system based on the BSC cannot be done without prior evaluation of the characteristics and readiness of the organization in implementing the BSC. As qualitative research, the results of this study cannot be generalized to a wider research context. However, this research is expected to contribute to the management accounting literature in the context of preparing for the implementation of BSC in manufacturing companies.http://jos.unsoed.ac.id/index.php/sar/article/view/5704 |
| spellingShingle | Catherine Nathaniela Lianto Fidelis Arastyo Andono Kesiapan Perusahaan dalam Penerapan Balance Scorecard: Studi Kasus Pada PT A SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| title | Kesiapan Perusahaan dalam Penerapan Balance Scorecard: Studi Kasus Pada PT A |
| title_full | Kesiapan Perusahaan dalam Penerapan Balance Scorecard: Studi Kasus Pada PT A |
| title_fullStr | Kesiapan Perusahaan dalam Penerapan Balance Scorecard: Studi Kasus Pada PT A |
| title_full_unstemmed | Kesiapan Perusahaan dalam Penerapan Balance Scorecard: Studi Kasus Pada PT A |
| title_short | Kesiapan Perusahaan dalam Penerapan Balance Scorecard: Studi Kasus Pada PT A |
| title_sort | kesiapan perusahaan dalam penerapan balance scorecard studi kasus pada pt a |
| url | http://jos.unsoed.ac.id/index.php/sar/article/view/5704 |
| work_keys_str_mv | AT catherinenathanielalianto kesiapanperusahaandalampenerapanbalancescorecardstudikasuspadapta AT fidelisarastyoandono kesiapanperusahaandalampenerapanbalancescorecardstudikasuspadapta |