The Impact of Balanced Scorecard on Improving the Performance and Profitability of the Implementing Companies

Arben, Sahiti; Ahmeti, Skënder; Sahiti, Arbana; Aliu, Muhamet

doi:10.5901/mjss.2016.v7n4p60

Cited by 5 publications

(2 citation statements)

References 15 publications

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“…Balanced scorecard didasarkan pada hubungan sebab dan akibat, aspek keuangan dan non keuangan untuk tujuan jangka panjang (Al-Hosaini dan Sofian, 2015). Penelitian oleh Sahiti et al, (2016) menunjukkan bahwa balanced scorecard berkontribusi untuk meningkatkan kinerja dan profitabilitas untuk bisnis yang diterapkan. Lesakova dan Dubcova (2016) menyatakan bahwa alasan utama menerapkan metode balanced scorecard adalah untuk memperkuat evaluasi kinerja bisnis dengan ukuran non keuangan.…”

Section: Pendahuluanunclassified

Analisis Kinerja Berbasis Balanced Scorecard pada KSP TEB Artha Mulia yang Menerapkan Financial Technology

Pratiwi

Putra

2019

E-Jurnal Akuntansi

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This study aims to determine and analyze the performance of cooperativ that has implemented financial technology, KSP TEB Artha Mulia, by using balanced scorecard. The sample is determined by the probability sampling for customers and non-probability sampling for employees. The results of the study show that the performance from financial perspective seen from the liquidity ratio and the capital adequacy ratio has reached the ideal standards and the profitability ratio has not reached the ideal standards. The performance of the customer perspective and the internal business process perspective show good results. The performance of learning and growth perspectives seen from the level of employee satisfaction and the level of employee productivity is good, but the employee retention rate shows results that have not been classified as good. This research is expected to be used as a reference for cooperatives to plan the right strategy in the future.Keywords: Performance; balanced scorecard; financial technology

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Section: Pendahuluanunclassified

Analisis Kinerja Berbasis Balanced Scorecard pada KSP TEB Artha Mulia yang Menerapkan Financial Technology

Pratiwi

Putra

2019

E-Jurnal Akuntansi

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“…Likewise, some of the studies investigated the impact of budgets on organizational performance and budget improves organizational performance (Abdullahi, Kuwata, Abubakar, & Muhammad, 2014;Elhamma & Taouab, 2015). Prior researchers show that balanced scorecard (financial measurement systems, and non-financial measurement systems) significantly enhance organizational performance (Mutai, 2015;Sahiti, Ahmeti, Sahiti, & Aliu, 2016). Some of the researchers suggest that organizational performance improves by using various elements of cybernetic controls like budgets, FMS, NFMS, and HMS (Anthony, 1965;Hoque, 2004).…”

Section: B Cybernetic Controls and Organizational Performancementioning

confidence: 99%

Management Control System (MCS) as a Package Elements Influence on Organizational Performance in the Pakistani context

Rehman

Mohamed

Ayoup

2018

Pak. J. Humanit. Soc. Sci

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This paper intends to demonstrate the relationships between the management control system (MCS) as a package elements with organizational performance. Many studies conducted and investigated the impact of the management control system (levers of control) and organizational performance and ignore the elements of MCS as a package. Pakistan textile industry faces a lot of issues regarding MCS as packages elements and due to these issue organizational performance reduced. Therefore, current study portray a framework that consists of some vital elements of control adopted from Malmi and Brown (2008) MCS as a package like planning control, cybernetic controls, rewards and compensation controls, administrative controls, and cultural controls which if empirically investigated would demonstrate the extent of by in Pakistan textile industry and how these controls generate better organizational performance. This suggests that the need for more explanation of Pakistani textile industry managers on the need to adopt better MCS practices as these practices lead to better organizational performance. Although the current paper is conceptual in nature thus, needs an empirical study to address in the light of resource-based view theory.

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Assessment of Corporate Performance via Balanced Scorecard as an Element of Economic Security

Kochetkova

Luneva

Levina

2022

Imitation Market Modeling in Digital Economy: Game Theoretic Approaches

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The Impact of Balanced Scorecard on Improving the Performance and Profitability of the Implementing Companies

Cited by 5 publications

References 15 publications

Analisis Kinerja Berbasis Balanced Scorecard pada KSP TEB Artha Mulia yang Menerapkan Financial Technology

Analisis Kinerja Berbasis Balanced Scorecard pada KSP TEB Artha Mulia yang Menerapkan Financial Technology

Management Control System (MCS) as a Package Elements Influence on Organizational Performance in the Pakistani context

Assessment of Corporate Performance via Balanced Scorecard as an Element of Economic Security

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