The Roles of Balanced Scorecard in Improving Performance Accountability System in Indonesian Government Organizations
Based on the evaluation report from the Ministry of Administrative and Bureaucratic Reform, the quality of the Indonesian government organisation’s performance accountability is still deficient. Therefore, several Indonesian government institutions have practised the Balanced Scorecard (BSC), a per...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Puslatbang KDOD Lembaga Administrasi Negara
2022-08-01
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| Series: | Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Gaya Baru Manajemen Pemerintahan Daerah |
| Online Access: | http://samarinda.lan.go.id/jba/index.php/jba/article/view/1001 |
| Summary: | Based on the evaluation report from the Ministry of Administrative and Bureaucratic Reform, the quality of the Indonesian government organisation’s performance accountability is still deficient. Therefore, several Indonesian government institutions have practised the Balanced Scorecard (BSC), a perspective-based performance management tool, to improve their performance accountability. This paper analyses how the Indonesian central government employs BSC and strategy maps to improve its performance accountability systems. A descriptive qualitative study concluded that Indonesian government agencies use different approaches to implement perspectives in the BSC, which they think are best suited to the characteristics of each government organisation. Indonesian government institutions generally implement BSC as a strategy execution tool, a measurement tool, and a performance accountability report. Therefore, these roles of BSC lead to an improved performance accountability system. The essential factors in developing BSC implementation are explained as well. However, this paper only primarily uses data from the Ministry of Finance and focuses only on the central government due to data limitations and time constraints. Therefore, future research is suggested.
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| ISSN: | 1858-0300 2407-6767 |