| Summary: | Balanced Scorecard is a strategic management system that provides a
framework for organizations to translate strategy into operational and
enforceable term. The main idea of the Balanced Scorecard is to balance between
financial measures with non-financial measures in the other three perspectives,
namely customer, internal and learning and growth.
In a study conducted on companies that successfully implemented the
Balanced Scorecard, there is a consistent pattern to achieve the strategic focus
and alignment. Although each organization has its challenges and different steps,
but there are 5 (five) principles are concerned. The principles are known as the
Strategy-Focused Oganization (SFO).
Since 2007 the Ministry of Finance has established the use of the Balanced
Scorecard performance measurement in order for performance to be measured
and targeted. However, the implementation itself can only be carried out
simultaneously in 2011 by the Minister of Finance (KMK) No.454/KMK.01/2011
on Performance Management in the Ministry of Finance.
The evaluation results based on the principle that performed on the object
SFO showed that the implementation of the Balanced Scorecard in 2012 is still on
track conditions and in accordance with the principles of the SFO. From the five
principles, the principle: make strategy everyone's everyday job as a principle
whose application is still lacking. The principle: translate the strategy to
operational terms is a principle whose application best.
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