Analysis of performance measurement using the balanced scorecard
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Published:
Dec 31, 2022
Keywords:
Analysis of Performance, Balanced Scorecard
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Articles
Statistics Article
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Abstract
The research is formulated on describing the performance measurement through balanced scorecard method at Sucofindo cooperative. branch-Palembang. This research is aimed at describing the performance measurement through balance scorecard method at Sucofindo Cooperative, branch Palembang. The research setting was within 5 five years, from 2011 until 2015. The type of this research was a descriptive research in line with determination of the performance of the Sucofndo Cooperative branch Palembang through balanced scorecard method. The data used were primary data and secondary data. This research was a qualitative analysis. The technique of analyzing the data was through balanced scorecard method The results showed that there were some variations in the achievement of result, as the financial perspective to generate earnings / profit and customer's perspective to improve members as well as learning and growth perspective in employee's productivity experience had decreased and not maximum, while for internal business perspective was good enough.
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How to Cite
Rahmi, P. (2022). Analysis of performance measurement using the balanced scorecard. Indonesia Auditing Research Journal, 11(4), 185–190. https://doi.org/10.35335/arj.v11i4.15
References
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Agung L. Indranatha, Ketut Suryanawa (2013). Pengukuran Kinerja berbasis Balance Scorecard pada Koperasi Serba Usaha KutaMimba. E-Jumal Akuntansi Universitas Udayana Vol4.3 (2013)-.45l-471,http-.// download •Portalgaruda.org/article.php?article=82264&val=986, diakses 28 Juli 2016).
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Gede Hardiaksa Satriyadi, Ketut Suryanawa (2015). Pengukuran Kinerja berbasis Balanced Scorecard pada Koperasi Pegawai Telkom (KOPEGTEL) Insan Denpasar. E-Jumal Akuntansi Universitas Udayana. Vol 11.3(2015); 828-847.htm:// download .twrtalearuda. org/article.php? article-338226&val-986,diakses 28 Juli 2016).
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Kaplan, R. S. dan David P. Norton. 2000. Balance Scorecard: Menerapkan Strategi Menjadi Aksi, Terjemahan: Pasia Yosi Peter R. Penerbit Eriangga. Jakarta.
Luh Putu Lusi Setyandarini Surya (2014). Anaiisis Kinerja Berbasis Balance Scorecard pada Koperasi XYZ. E-Jumal Akuntansi Universitas Udayana Vol.8.2(2Q14):279-293,http://download.Portal garuda .oru/article. php? article-338226&val-986 , diakses 28 Juli 2016).
Muiyadi {200\).""Balanced Scorecard ;Alat Manajemen kontemporer untuk pelipatgandaan Kinerja Keuangan Palembang". Edisi !. cetakan ke-1. Salemba Empat. Jakarta.
Nassaji, H. (2015). Qualitative and descriptive research: Data type versus data analysis. In Language teaching research (Vol. 19, Issue 2, pp. 129–132). Sage Publications Sage UK: London, England.
Omar, I., Othman, A., Wardata, D., & Djojomartono, P. N. (2012). Strengthening the Structure of Development Land Market in Kampong Baru, Kuala Lumpur–Transcaction Cost of Institutional Economics Analysis Perspective. Universiti Teknologi Malaysia (UTM).
Owen, G. T. (2014). Qualitative methods in higher education policy analysis: Using interviews and document analysis. The Qualitative Report, 19(26), 1.
Patrick, D. L., Burke, L. B., Gwaltney, C. J., Leidy, N. K., Martin, M. L., Molsen, E., & Ring, L. (2011). Content validity—establishing and reporting the evidence in newly developed patient-reported outcomes (PRO) instruments for medical product evaluation: ISPOR PRO Good Research Practices Task Force report: part 2—assessing respondent understanding. Value in Health, 14(8), 978–988.
Qu, S. Q., & Dumay, J. (2011). The qualitative research interview. Qualitative Research in Accounting & Management.
Rangkuti (2013). SWOT Balanced Scorecard Teknik Menyusun Strategi Korporat Yang Efektif Plus Cara Mengelola Kinerja dan Risiko. PT.Gramedia PusUka Utama. Jakarta.
Salaria, N. (2012). Meaning of the term descriptive survey research method. International Journal of Transformations in Business Management, 1(6), 1–7.
Samryn, L.M (2012). Akuntansi Manajerial. Jakarta: PT. Raja Grafindo Persada.
Schultze, U., & Avital, M. (2011). Designing interviews to generate rich data for information systems research. Information and Organization, 21(1), 1–16.
Sekaran, Uma (2006). Metode Penelitian Untuk Bisnis. Salemba Empat, Jakarta.
Sirmon, D. G., Hitt, M. A., Ireland, R. D., & Gilbert, B. A. (2011). Resource orchestration to create competitive advantage: Breadth, depth, and life cycle effects. Journal of Management, 37(5), 1390–1412.
Sony Yuwono, dkk(2006). Petunjuk Praktik Penyusunan Balanced Scorecard Menuju Organisasi yang Berfokus Pada Strategi. PT. Gramedia Pustaka Utama, Jakarta
Sugiyono (2012).Metode Penelitian Bisnis. Cetakan ke-16, Bandung: CV. ALFABETA.
Tetnowski, J. (2015). Qualitative case study research design. Perspectives on Fluency and Fluency Disorders, 25(1), 39–45.
Tunggal, A.W, 2000. Memahami Konsep Balance Scorecard. Harvarindo, Jakarta.
Yuwono, Sukamo, dan M.Ichsan. 2003. Petunjuk Praktis Penyusunan Balanced Scorecard Menuju Organisasi yang Berfokus pada Strat^i. P I" Gramed'ia Pustaka Utama. Jakarta
Agung L. Indranatha, Ketut Suryanawa (2013). Pengukuran Kinerja berbasis Balance Scorecard pada Koperasi Serba Usaha KutaMimba. E-Jumal Akuntansi Universitas Udayana Vol4.3 (2013)-.45l-471,http-.// download •Portalgaruda.org/article.php?article=82264&val=986, diakses 28 Juli 2016).
Anthony, R. dan Govindarajan V. 2005. Sistem Pengendalian Manajemen. Diterjemahkan oleh: Kurniawan Tjakrawala. Jakarta: Salemba Empat.
Danang Sunyoto (2013).Metode Penelitian Akuntansi. Cetakan kesatu, Bandung: PT. RefikaAdimata
Doole, I., & Lowe, R. (2012). International marketing strategy (Vol. 7). Cengage Learning.
Fahmi Ilham (2010). Manajemen Kinerja. Teori Akuntansi Aplikasi. Bandung: Alfabeta.
Gaspers, V., 2003. Sistem Manajemen Kinerja Terintegrasi, Balanced Scorecard dengan Six Sigma Untuk Organisasi Bisnis dan Pemerintah. PT Gramed'ia Pustaka Utama, Jakarta
Gede Hardiaksa Satriyadi, Ketut Suryanawa (2015). Pengukuran Kinerja berbasis Balanced Scorecard pada Koperasi Pegawai Telkom (KOPEGTEL) Insan Denpasar. E-Jumal Akuntansi Universitas Udayana. Vol 11.3(2015); 828-847.htm:// download .twrtalearuda. org/article.php? article-338226&val-986,diakses 28 Juli 2016).
Husein, Umar. 2004. Metode Penelitian untuk Skripsi dan Tesis Bisnis. Jakarta: PT Raja GrafmdoPersada
Kaplan, R. S. dan David P. Norton. 2000. Balance Scorecard: Menerapkan Strategi Menjadi Aksi, Terjemahan: Pasia Yosi Peter R. Penerbit Eriangga. Jakarta.
Luh Putu Lusi Setyandarini Surya (2014). Anaiisis Kinerja Berbasis Balance Scorecard pada Koperasi XYZ. E-Jumal Akuntansi Universitas Udayana Vol.8.2(2Q14):279-293,http://download.Portal garuda .oru/article. php? article-338226&val-986 , diakses 28 Juli 2016).
Muiyadi {200\).""Balanced Scorecard ;Alat Manajemen kontemporer untuk pelipatgandaan Kinerja Keuangan Palembang". Edisi !. cetakan ke-1. Salemba Empat. Jakarta.
Nassaji, H. (2015). Qualitative and descriptive research: Data type versus data analysis. In Language teaching research (Vol. 19, Issue 2, pp. 129–132). Sage Publications Sage UK: London, England.
Omar, I., Othman, A., Wardata, D., & Djojomartono, P. N. (2012). Strengthening the Structure of Development Land Market in Kampong Baru, Kuala Lumpur–Transcaction Cost of Institutional Economics Analysis Perspective. Universiti Teknologi Malaysia (UTM).
Owen, G. T. (2014). Qualitative methods in higher education policy analysis: Using interviews and document analysis. The Qualitative Report, 19(26), 1.
Patrick, D. L., Burke, L. B., Gwaltney, C. J., Leidy, N. K., Martin, M. L., Molsen, E., & Ring, L. (2011). Content validity—establishing and reporting the evidence in newly developed patient-reported outcomes (PRO) instruments for medical product evaluation: ISPOR PRO Good Research Practices Task Force report: part 2—assessing respondent understanding. Value in Health, 14(8), 978–988.
Qu, S. Q., & Dumay, J. (2011). The qualitative research interview. Qualitative Research in Accounting & Management.
Rangkuti (2013). SWOT Balanced Scorecard Teknik Menyusun Strategi Korporat Yang Efektif Plus Cara Mengelola Kinerja dan Risiko. PT.Gramedia PusUka Utama. Jakarta.
Salaria, N. (2012). Meaning of the term descriptive survey research method. International Journal of Transformations in Business Management, 1(6), 1–7.
Samryn, L.M (2012). Akuntansi Manajerial. Jakarta: PT. Raja Grafindo Persada.
Schultze, U., & Avital, M. (2011). Designing interviews to generate rich data for information systems research. Information and Organization, 21(1), 1–16.
Sekaran, Uma (2006). Metode Penelitian Untuk Bisnis. Salemba Empat, Jakarta.
Sirmon, D. G., Hitt, M. A., Ireland, R. D., & Gilbert, B. A. (2011). Resource orchestration to create competitive advantage: Breadth, depth, and life cycle effects. Journal of Management, 37(5), 1390–1412.
Sony Yuwono, dkk(2006). Petunjuk Praktik Penyusunan Balanced Scorecard Menuju Organisasi yang Berfokus Pada Strategi. PT. Gramedia Pustaka Utama, Jakarta
Sugiyono (2012).Metode Penelitian Bisnis. Cetakan ke-16, Bandung: CV. ALFABETA.
Tetnowski, J. (2015). Qualitative case study research design. Perspectives on Fluency and Fluency Disorders, 25(1), 39–45.
Tunggal, A.W, 2000. Memahami Konsep Balance Scorecard. Harvarindo, Jakarta.
Yuwono, Sukamo, dan M.Ichsan. 2003. Petunjuk Praktis Penyusunan Balanced Scorecard Menuju Organisasi yang Berfokus pada Strat^i. P I" Gramed'ia Pustaka Utama. Jakarta
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