2019
DOI: 10.30737/ekonika.v4i1.337
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Analisis Pengaruh Penerapan Perspektif Balanced Scorecard Terhadap Peningkatan Kinerja UMKM

Abstract: The research conducted on UMKM commercial sector which aims to determine how much the contribution of the Balanced Scorecard (BSC) implementation by using four perspectives: financial, customer, internal business process and learning and growth. The concept Balanced Scorecard is deemed in accordance with the consideration that the concept is able to balance short-term plan with long-term plans, as well as to balance financial performance with the performance of non-financial. In addition, The benefits from thi… Show more

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Cited by 36 publications
(28 citation statements)
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“…The secondary data collection used in this study focused on: (a) the primary legal entity, in the form of legislation related to the research theme; and (b) secondary legal material, in the form of reference books and journals related to the research theme and further elaborating primary legal materials into theoretical contexts. 1) Contribute to the development of the national economy in general and state revenue in particular; 2) Pursuing profits; [11] 3) Carrying out public benefits in the form of high quality and adequate provision and / or services for fulfilling the lives of many people; 4) Pioneering business activities that cannot yet be carried out by the private sector and cooperatives;…”
Section: Methodsmentioning
confidence: 99%
“…The secondary data collection used in this study focused on: (a) the primary legal entity, in the form of legislation related to the research theme; and (b) secondary legal material, in the form of reference books and journals related to the research theme and further elaborating primary legal materials into theoretical contexts. 1) Contribute to the development of the national economy in general and state revenue in particular; 2) Pursuing profits; [11] 3) Carrying out public benefits in the form of high quality and adequate provision and / or services for fulfilling the lives of many people; 4) Pioneering business activities that cannot yet be carried out by the private sector and cooperatives;…”
Section: Methodsmentioning
confidence: 99%
“…Pertama, diwakili oleh sumber daya manusia atau "bakat karyawan" dalam suatu organisasi, yang mencakup sejauh mana anggota memiliki keterampilan dan motivasi yang dibutuhkan untuk melakukan pekerjaan secara efektif (Ratnasari, 2019). Sebagai alternatif, beberapa peneliti menganggap modal manusia sebagai indikasi tindakan kerja berkinerja tinggi (Pakpahan, 2020), filosofi perusahaan yang mempengaruhi bakat (Alimudin, 2019), atau komitmen organisasi kepada karyawan yang mempengaruhi hasil di perusahaan level (Fadjarajani, 2019). Misalnya, Alimudin (2019) berpendapat bahwa sumber daya manusia mencerminkan pengetahuan dan keterampilan yang melekat pada diri manusia.…”
Section: Pendahuluanunclassified
“…Sebagai alternatif, beberapa peneliti menganggap modal manusia sebagai indikasi tindakan kerja berkinerja tinggi (Pakpahan, 2020), filosofi perusahaan yang mempengaruhi bakat (Alimudin, 2019), atau komitmen organisasi kepada karyawan yang mempengaruhi hasil di perusahaan level (Fadjarajani, 2019). Misalnya, Alimudin (2019) berpendapat bahwa sumber daya manusia mencerminkan pengetahuan dan keterampilan yang melekat pada diri manusia. Selain itu, Margrieta (2011) mengemukakan bahwa sumber daya manusia didasarkan pada bakat, pelatihan, dan pengalaman individu.…”
Section: Pendahuluanunclassified
“…From some literature that can be used as a reference to find out more things related to the selection process for providing loans to UMKM which are considered productive and reliable in reviving the nation's economy, especially to be able to provide additional finance to them in carrying out their lives (Alimudin et al, 2019) and UMKM. The business carried out is usually in the form of daily necessities that are sought after by the community (Anggraini & Nasution, 2013).…”
Section: Literature Review Umkmmentioning
confidence: 99%