¹Biworo Hariwidjaja, ²Muhammad Miqdad, ³Imam Farisi

^1,2University of Jember

³Indonesia Open University

DOI : https://doi.org/10.58806/ijsshmr.2023.v2i12n06

Google Scholar Download Pdf
ABSTRACT

This study aims to explore the application of the four perspectives of the Balanced Scorecard in evaluating the performance of the Treasury Service Office (KPPN) Banyuwangi. The findings of this research are expected to contribute theoretically to the development of management science and serve as a reference for future research, particularly on the fourperspective Balanced Scorecard model for assessing the performance of public sector organizations (government agencies). This qualitative research employs a phenomenological approach to examine the concept of the Balanced Scorecard in evaluating the performance of one government agency under the Ministry of Finance, namely KPPN Banyuwangi. Data were collected directly through interviews and observations, as well as indirectly through performance reports, survey results, and various supporting references. The results of the research indicate that KPPN Banyuwangi achieved good performance based on the Balanced Scorecard with Key Performance Indicators in 2022, which include four analytical aspects: stakeholder perspective with a weight of 30% and a total score of 105.91, customer perspective with a weight of 20% and a total score of 104.30, internal perspective with a weight of 25% and a total score of 109.81, and learning and growth perspective with a weight of 25% and a total score of 112.04. Overall, the Organizational Performance Indicator Achievement Index in 2022 reached 108.09%, with all Key Performance Indicators (KPIs) surpassing the set targets.

KEYWORDS:

Balanced Scorecard, service user satisfaction, bureaucratic performance, performance achievement

REFERENCES

1) Cooper, D., & Schindler, P. (2006). Metode Riset Bisnis, Vol.1, Edisi ke9. Jakarta: PT Media Global Edukasi.

2) Kaplan, R. S., & Norton, D. P. (1996). Balanced Scorecard Menerapkan Strategi Menjadi Aksi Terjemahan: Pasla Yosi Peter R. Jakarta: Erlangga.

3) Mahmudi. (2013). Manajemen Kinerja Sektor Publik. Sekolah Tinggi Ilmu Manajemen YKPN, Yogyakarta.

4) Mahmudi. (2015). Manajemen Kinerja Sektor Publik. Yogyakarta: Akademi Manajemen Perusahaan YKPN.

5) Mahsun, M. (2009). Pengukuran Kinerja Sektor Publik. Edisi 1. Yogyakarta: BPFE.

6) Mardiasmo. (2004). Otonomi dan Manajemen Keuangan Daerah. Yogyakarta: Andi.

7) Mardiasmo. (2009). Akuntansi Sektor Publik. Yogyakarta: Andi Yogyakarta.

8) Mauliasyah. (2012). Analisis Pengelolaan Strategi dan Manajemen Kinerja melalui Pendekatan Balanced Scorecard di Instansi Pemerintah Daerah Studi Kasus pada Badan Pengelola Keuangan Daerah Provinsi DKI Jakarta.

9) Moeheriono. (2012). Pengukuran Kinerja Berbasis Kompetensi. Jakarta Raya: Grafindo Persada.

10) Moleong, L. J. (2012). Metodologi Penelitian Kualitatif. Bandung: PT Remaja Rosdakarya.

11) Mulyadi, & Setyawan, J. (2001). Sistem Perencanaan dan Pengendalian Manajemen. Jakarta: Salemba Empat.

12) Mundari, M. P. (2011). Usulan Perancangan Balanced Scorecard Sebagai Alat Pengukuran Kinerja pada Badan Penanaman Modal dan Promosi Provinsi DKI Jakarta.

13) Nor, W. (2012). Penerapan Balanced Scorecard pada Pemerintah Daerah. Jurnal Ilmiah Akuntansi Dan Bisnis, 7(2).

14) Nurfaridah. (2013). Analisis Implementasi Balanced Scorecard (BSC) Untuk Mengukur Kinerja Badan Kepegawaian Pendidikan dan Pelatihan (BKPP) Kabupaten Sumbawa. (Master's thesis). Universitas Terbuka.

15) Radithya, E., & Tin, S. (2012). Evaluasi Penerapan Balance Scorecard terhadap Efisiensi Kinerja Karyawan di Divisi Penjualan PT. Auto 2000. Maksi, 6(2), 220190.

16) Rivai, V. (2013). Manajemen Sumber Daya Manusia Untuk Perusahaan Dari Teori Ke Praktek. Bandung: Rajagrafindo Persada.

17) Sitheajah, Y. (2014). Analisis Kinerja Keuangan Perusahaan Air Minum dengan Pendekatan Balanced Scorecard di Kota Ambon (Studi Komparatif pada PDAM dan PT DSA). (Master's thesis). Universitas Terbuka.

18) Soebroto, S. (2010). Evaluasi Atas Penerapan Balanced Scorecard Pada Inspektorat Jenderal Kementerian Keuangan. Jakarta: Tesis. Magister Akuntansi Universitas Indonesia.

19) Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta

VOlUME 02 ISSUE 12 DECEMBER 2023