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Pika, Putu Ayu Titha Paramita; Dharmadiaksa, Ida Bagus

doi:10.24843/eja.2018.v22.i02.p16

Cited by 2 publications

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“…Balance Scorecard Kaplan dan Norton (1996), mengatakan bahwa untuk mengukur kinerja eksekutif sangat perlu ukuran komprehesif yang mencakup empat perspektif yaitu perspektif keuangan, pelanggan/konsumen, proses internal bisnis, serta pembelajaran dan pertumbuhan. Untuk mengatasi permasalahan metode pengukuran kinerja tradisional dimana hanya perspektif keuangan saja yang digunakan dikembangkan Balanced Scorecard untuk hal tersebut (Pika & Dharmadiaksa, 2018).…”

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“…Balanced scorecard memiliki cakupan sasaran terhadap seluruh ukuran kinerja dengan mengelompokkan balanced scorecard secara periodik menjadi kategori atau persfektif yang berbeda (Pika & Dharmadiaksa, 2018). Adapun empat persfektif yang dimiliki balanced scorecard yaitu:…”

Section: Kajian Teoriunclassified

“…Ukuran yang termasuk di dalam persfektif keuangan balanced scorecard ialah tingkat dan nilai pertumbuhan dari laba bersih, return on investment (tingkat pengembalian investasi), margin kotor penjualan dan laba penjualan (Pika & Dharmadiaksa, 2018). Pada perusahaan yang teknologi atau sistem yang diterapkan sudah membutuhkan pembaharuan ukuran finansial yang mungkin diterapkan yaitu arus kas dari operasi.…”

Section: Keuanganunclassified

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Penerapan Balanced scorecard untuk meningkatkan kinerja Perbankan Syariah Sumatera Utara

Helmi

Nazaruddin

Nasution

et al. 2021

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Islamic banking has enormous potential considering that Indonesia has the largest Muslim population in the world. The current performance measurement system for Islamic banks is still financial and non-financial, and there is an imbalance in the actual value of the company because it views financial and non-financial measurements as two important things that are not correlated. A comprehensive performance measurement system is urgently needed considering that Islamic banks must be able to follow market developments, such as the Balanced Scorecard. The aim of this research is to analyze the influence of the financial, customer, internal business, learning, and growth perspectives. Analyze which perspective is the most dominant in influencing the management performance of Islamic Banks. The results of the current research are Islamic banks in the growth stage towards the sustainability stage because they are supported by the application of goal-setting theory. Increasing employee performance satisfaction can be achieved by implementing an optimal system of leadership, motivation, and work spirit. This can be shown by the success of Islamic Banks in getting several awards from the business media.

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Section: Keuanganunclassified

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Penerapan Balanced scorecard untuk meningkatkan kinerja Perbankan Syariah Sumatera Utara

Helmi

Nazaruddin

Nasution

et al. 2021

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Business Strategy Map and Key Performance Indicators for Saffron Petshop Based on Balanced Scorecard

Indri,

Tjahjono,

Widowati

2024

RGSA

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Introduction: The success of the implemented business strategy is considered successful if the company's performance ability or performance is positive or increases well. One way to calculate company performance is with a Key Performance Indicator (KPI). Objective: This paper aims to analyze the business strategy map and key performance indicators of Saffron Petshop based on a balanced scorecard. Design/methodology/approach: This research uses quantitative methods with a descriptive approach. Descriptive approach describes and explains phenomena to conclude phenomena with limited implications. The theories used in this research are Key Performance Indicators (KPI), balance Scorecard theory, and Strategic maps. The data collection technique used in this research is semi-structured interviews using questionnaires to customers at Saffron Petshop. Findings: The main findings in this study indicate that performance based on a financial perspective shows quite effective results with an increase in net profit when other types of businesses are affected by covid 19. Second, performance based on customer perspective shows very effective results when indicators of good customer satisfaction levels are calculated. Third, the effectiveness of performance based on internal business perspectives shows effective results with increased service and product innovation to increase revenue from Saffron Petshop. Fourth, performance based on the learning and growth perspective shows effective results with increased productivity and employee satisfaction.

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Cited by 2 publications

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Penerapan Balanced scorecard untuk meningkatkan kinerja Perbankan Syariah Sumatera Utara

Penerapan Balanced scorecard untuk meningkatkan kinerja Perbankan Syariah Sumatera Utara

Business Strategy Map and Key Performance Indicators for Saffron Petshop Based on Balanced Scorecard

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