Performance Measurement and Balanced Scorecard Implementation: Case Evidence of a Government-linked Company

The Design of Performance Measurement of Tadulako University Using Balanced Scorecard Approach

“…Performance indicators used by some researchers on customer perspective are improving service quality (Wu et al, 2011;Nur, 2013;Quezada et al, 2014;Fooladvand et al, 2015) value of customer satisfaction (Hermawan, 2008;Sukesti, 2010;Tohidi et al, 2010;Wu et al, 2011;Aljardali et al, 2012;Effendi, 2012;Suhendi, 2012;Atafar et al, 2013;Rumintjap, 2013;Santhi et al, 2013;Angriani, 2014;Antariksa et al, 2014;Quezada et al, 2014;Fooladvand et al, 2015;Sudaryo, 2015) consistent with customer expectation (Atafar et al, 2013) and timely delivery (Fooladvand et al, 2015)improvement of relationship with alumni and users (Wu et al, 2011;Suhendi, 2012) customer retention (Sukesti, 2010;Wu et al, 2011;Effendi, 2012;Rumintjap, 2013;Angriani, 2014;Quezada et al, 2014) customer acquisition (Hermawan, 2008;Sukesti, 2010;Wu et al, 2011;Effendi, 2012;Suhendi, 2012;Rumintjap, 2013) market share (Wu et al, 2011;Effendi, 2012) amount of awards achieved (Suhendi, 2012) rank of tertiary educational institution on webometric (Suhendi, 2012) average GPA score of the new students (Suhendi, 2012) average score of entry examination (Suhendi, 2012) percentage of foreign students' origin (Suhendi, 2012).…”

“…Some researches measure the performance of internal business process perspective by using academic excellence (Suhendi, 2012;Atafar et al, 2013) quantity and quality of researches and publications (Tohidi et al, 2010;Suhendi, 2012) internship program (Aljardali et al, 2012) existence of special curriculum (Wu et al, 2011;Aljardali et al, 2012) school characteristics (Wu et al, 2011) main programs management (Wu et al, 2011) development of number of faculty/department and study program (Hermawan, 2008;Suhendi, 2012) number of cooperation in research and training (Suhendi, 2012) productivity improvement (Quezada et al, 2014) service achievement through continuous improvement (Aljardali et al, 2012;Santhi et al, 2013) consistency in service provision process (Atafar et al, 2013) service for students (Sukesti, 2010) improvement in team work quality (Nur, 2013) existence of SOP in every service (Wu et al, 2011;Angriani, 2014;Antariksa et al, 2014) and administration effectiveness in tertiary educational institutions (Wu et al, 2011).…”

“…Indicators used by some researchers to measure the performance of financial perspective are strategic investment (Tohidi et al, 2010;Wu et al, 2011;Suhendi, 2012) return on investment (Fooladvand et al, 2015) maintenance of buildings and equipments (Suhendi, 2012) existence of new buildings and equipments which support educational process (Suhendi, 2012) improving profits and investment (Quezada et al, 2014) increasing number of prospective new students (Sudaryo, 2015) revenue improvement (Wu et al, 2011;Effendi, 2012;Suhendi, 2012;Atafar et al, 2013;Christina and Sudana, 2013;Rumintjap, 2013;Angriani, 2014;Fooladvand et al, 2015) availability of financial infrastructure (Atafar et al, 2013) financial report (Hermawan, 2008;Suhendi, 2012) arrangement of budget and financial audit result (Suhendi, 2012) level of efficiency and effectiveness of operational cost (Wu et al, 2011;Suhendi, 2012;Christina and Sudana, 2013;Nur, 2013;Rumintjap, 2013;Angriani, 2014;Antariksa et al, 2014;Quezada et al, 2014;Sudaryo, 2015) and reduction in employee cost (Atafar et al, 2013). Fooladvand et al (2015) uses the capability of profitability but some researchers measure directly on profitability ratios.…”

“…Fooladvand et al (2015) uses the capability of profitability but some researchers measure directly on profitability ratios. The ratios measured are Return on Investment (ROI) (Sukesti, 2010;Wu et al, 2011;Christina and Sudana, 2013) Return on Assets (ROA) (Atafar et al, 2013;Christina and Sudana, 2013) Return on Equity (ROE) (Christina and Sudana, 2013) and profit margin (Sukesti, 2010;Tohidi et al, 2010;Wu et al, 2011). This research uses the percentage of timely financial report and financial audit report by external auditors as performance indicators.…”

“…Learning and growth perspective is measured by some previous researchers using staffs capability (Wu et al, 2011;Fooladvand et al, 2015) improvement of manpower quality (Wu et al, 2011;Suhendi, 2012) employees age (Hermawan, 2008) employees' education level (Hermawan, 2008) work experience (Hermawan, 2008) number of education and training (Suhendi, 2012;Christina and Sudana, 2013;Nur, 2013;Rumintjap, 2013;Angriani, 2014) lecturers' education level (Hermawan, 2008) lecturers' rank (Hermawan, 2008) lecturers' teaching experience (Hermawan, 2008) lecturers age (Hermawan, 2008) growth of professional teaching staff (Aljardali et al, 2012) development of working culture (Tohidi et al, 2010) employee turnover (Sukesti, 2010;Wu et al, 2011;Suhendi, 2012;Rumintjap, 2013) employee satisfaction (Hermawan, 2008;Sukesti, 2010;Wu et al, 2011;Suhendi, 2012;Nur, 2013;Angriani, 2014;Antariksa et al, 2014) number of courses which utilize new technology (Suhendi, 2012;Aljardali et al, 2012), capabality of information system (Wu et al, 2011;Suhendi, 2012;Angriani, 2014;Fooladvand et al, 2015). Suhendi (2012) also use the comfort of classrooms, utilization of personnel information system, utilization of financial information system, and attractive website appearance.…”