Desain Kerangka Konseptual Balanced Score Card Pada Lembaga Riset Pemerintah

Abstract

This research aims to formulate a conceptual model of balanced scorecard for public sector organization, especially for the Indonesian Institute of Sciences, based on international best practices. Key success factors for implementating the model and the challenges are the other objectices of this research. It employed explanatory case study research as methodology to achieve the research objectives. 2 main protocols for collecting empirical evidences, namely document analysis and archival records study, were carried out for later scrutiny using explanation building techniques and analytic generalization as method of analysis. The results of this research not only display, but also define what a balanced scorecard model for public sector organization should be looked like as the model aligns with organizational characteristics and strategic plan. In order to achieving a successful implementation, continuous improvement should be applied to the model. No less important is to obtain top management support to boost the full implementation of the model so that it will improve LIPI’s performance as well as its goals achievement.Penelitian ini dilakukan untuk merumuskan model konseptual balanced scorecard bagi organisasi sektor publik, dalam hal ini Lembaga Ilmu Pengetahuan Indonesia, berdasarkan praktik terbaik di dunia internasional, serta apa saja faktor yang menjadi kunci sukses implementasi model tersebut dan apa saja tantangan implementasinya. Metodologi riset studi kasus eksplanatori digunakan untuk untuk mencapai tujuan penelitian tersebut. 2 protokol utama untuk pengumpulan bukti empiris, analisis artikel seminal dan studi dokumen internal, dijalankan untuk kemudian dielaborasi dengan menggunakan teknik explanation building dan analytic generalization. Hasil penelitian ini tidak hanya menyuguhkan, bahkan juga mendefinisikan seperti apa bentuk model konseptual balanced scorecard yang selaras dengan karakteristik organisasi dan sasaran strategis yang hendak dicapai dalam 5 tahun terakhir. Pengembangan yang berkelanjutan terhadap model konseptual tersebut agar sesuai dengan perkembangan organisasi adalah syarat utama keberhasilan implementasi model tersebut di LIPI. Yang tidak kalah pentingnya adalah memperoleh dukungan manajemen puncak untuk menerapkan model tersebut demi memperbaiki kinerja dan arah tujuan organisasi.

Unboxing “Icbp” Business During Pandemic: Has Price Reflected Accounting Information?

“…Therefore, each argument in a positive-paradigm study must be based on facts and not on subjective judgments (Kamayanti, 2016 andQadri andNajiha, 2021). Researchers employed the explanatory case study methodology by Yin (2018) as modified further by Qadri and Jauhari (2020). They explained that the explanatory case study research design must follow multiple research processes.…”

“…They explained that the explanatory case study research design must follow multiple research processes. Those are (1) the formulation of case study question; (2) the determination of research proposition; (3) the data collection for satisfying the research question and proposition; (4) the brief description of the object of study to be scrutinized; (5) the explanation of how to relate the data to the study question and proposition; and (6) the interpretation of the criteria for interpreting the research findings (Qadri andJauhari, 2020 andYin, 2018). The first step was fulfilled by setting the query word "has" which then was used in our work to predict and explain whether the stock price of ICBP during the Covid-19 crisis conveyed all public information.…”

Metode Multi Attribute Utility Theory (MAUT) dalam Keputusan Pengendalian Persediaan Obat dan Alat Kesehatan

“…Dengan adanya metode pada struktur penulisan merupakan elemen yang sangat penting sebelum penulis melaporkan hasil riset dan membahasnya di dalam paragraf-paragraf analisis [22]. Metodologi penelitian adalah tahap objektif dalam menentukan data yang akan bermanfaat untuk penelitian [23].…”

Contextualizing the Universe of PSAK 74 [IFRS 17] in Indonesia and Insurance Industry Vigilance Through the Cosmology of “Yoga Kshema”

“…The first analytical step was aimed to answer the first research objective (the impact) using the hermeneutic framework, which is commonly employed in video-based research analysis (Knoblauch et al, 2012), by describing something in-depth and engaging in constructive dialogues that were relevant to the research objectives (Qadri & Jauhari, 2020;Yin, 2018). We followed the technicality of Ricoeur hermeneutics.…”

“…The researchers did not utilize the full version of the grounded theory method of Corbin and Straus (1990) as only their theoretical building démarche did apply. In this step, researchers subsequently proceeded with the process of refining the findings to a theoretical framework by providing explanations in the form of support or other means (Corbin & Strauss, 1990;Farooq, 2018;Qadri & Jauhari, 2020;Yin, 2018). To further apply the technique, researchers abstracted the implementation of PSAK 74 (adoption of IFRS 17), which will benefit investors and insurance businesses by ensuring the consistent recognition of all insurance contracts and overcoming the inadequacies of the application of PSAK 62 (adoption of IFRS 4) as an interim standard.…”