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Elya Maria Nitbani; Andreas Rangga; Yoseph Darius P. Rangga

Jurnal Akuntan Publik 2024 International Forum of Researchers and Lecturers

This study aims to determine the performance of KCU Pintu Air by using the balanced scorecard method. This research method is a quantitative descriptive method. The data in this study were obtained from documentation in the form of financial reports and distributing questionnaires. The population in this study was KCU Pintu Air with a sample of a financial perspective in the form of financial reports, a customer perspective with a sample of 44 members, an internal business process perspective and a growth and learning perspective with a sample of 27 employees. The findings of this study show that the performance of KCU Pintu Air when measured using the balanced scorecard method results in a rating scale of 0.2 which lies between 0-0.6 which indicates that the cooperative's performance is quite good. The results of perspective calculations in the balanced scorecard are financial perspective calculations with unfavorable results, this is because most of the PEARLS ratio calculation results are in the bad category. The customer perspective shows good results, which are obtained from indicators of member retention and member acquisition which experience fluctuations and indicators of member satisfaction as much as 79% of members are satisfied with cooperative services. The internal business process perspective shows very good results, which are obtained from the results of the questionnaire with an operational efficiency indicator of 80% and an indicator of competitive position of 83%, which means that the respondents stated that they were very satisfied. The growth and learning perspective shows good results obtained from the results of employee satisfaction indicators as much as 91% of employees who express attitudes towards very high satisfaction, employee retention indicators that show good results and employee productivity indicators that experience fluctuations during the study period.

Levina Cahyaning Eka Candra; Ujang Syahrul Mubarok; Kukuh Harianto

Global Leadership Organizational Research in Management 2024 STIKes Ibnu Sina Ajibarang

This study aims to determine and analyze the application of the balanced scorecard method as a benchmark for performance measurement at CV. Sumber Pinus Jaya. The research method used is a qualitative method, because this study does not aim to prove a hypothesis but rather aims to reveal facts and circumstances that occur at the time of the study. From the results of the discussion, it shows that the balanced scorecard method translates performance measures that have four indicators, namely in the financial perspective shows fluctuating numbers, the customer perspective shows good results, the internal business process perspective shows that the company has carried out an innovation process such as the concept of making furniture following current developments, the growth and learning perspective shows good company performance conditions because it can improve the quality of its employees. From the discussion above, it can be concluded that the use of the balanced scorecard method can be used as a benchmark for the success of a company. In order to be applied properly to the company, improvement efforts are needed both internally and externally.

Wahdanatul Warida; Arnis Budi Susanto; Intan Nurul Awwaliyah

International Journal of Management Science and Entrepreneurship 2024 International Forum of Researchers and Lecturers

This study aims to analyze the business development strategy implemented by the furniture industry community in Probolinggo using the balanced scorecard (BSC) method. The method used in this study is a qualitative descriptive analysis method by conducting interviews, observations, and data documentation in collecting the necessary data. Interviews were conducted on 12 informants consisting of 5 informants from business owners in Jorongan Village, Probolinggo, 3 informants from employees, and 4 from consumers. The results of the study based on the Balanced Scorecard through 4 measurement perspectives show that the financial perspective has decreased in ROI, current ratio , and operating ratio. The growth and learning perspective lacks training for employees and does not utilize technology in the form of social media in its marketing process. The company's readiness in implementing BSC must pay attention to the implementation of a BSC-based performance measurement system by first evaluating the suitability of the characteristics and readiness of the company in implementing BSC. Things that must be prepared are evaluating performance so that it can reflect activities in the company in accordance with the vision, mission, strategy, and objectives that have been set.

Septia Nengsih, Rinte; Muhammad Hamzah Ramadhan Saragih; Ocen Peraga Yugo; Ramadhanti, Putri; Jayadi, Arohman +1 more

Journal of Student Research 2024 Pusat Riset dan Inovasi Nasional

The purpose of this research is to conduct a literature review of previous research on the Balanced Scorecard (BSC) from 2020-2024. BSC as a strategic tool management tool that is widely used by universities to improve the performance of their organizations. This research uses SLR which presents quantitative data on BSC issues and university performance. There are several measurements used, namely journals, variables, and theories as well as the field of science reaserch approach. The study results show 30 articles from accredited national journals and national journals. The topic of college performance is influenced by variables of information technology, quality assurance, financial perspective, growth learning perspective, customer perspective, and internal perspective. The theory used is BSC theory. The fields of accounting, management, public universities and private universities have researched a lot about BSC. Based on BSC measurements that are widely used are financial and customer perspectives. Although the college has successfully implemented BSC, the main challenge faced is the adjustment of key performance indicators and long-term goals of the college. This research provides insights, benefits and constraints in implementing and recommending BSC to improve organizational performance.

Sheptea Mardhiyah Putri; Neyna Fakhira Salsabila; Muhammad Akmal Firdaus; Hesti Kusumaningrum

Jurnal Ilmu Pendidikan 2024 Lembaga Pengembangan Kinerja Dosen

This article examines the importance of building a good organizational culture within school internal administration framework. It aims to investigate efficient methods for building and maintaining an organizational culture that supports student and educator growth. Through an in-depth literature review, several key elements are identified, including visionary leadership, shared vision-mission formulation, and staff empowerment. The article emphasizes the importance of creating a cooperative work environment to foster innovation and creativity. Key aspects examined include learning-supportive physical space design, positive psychological atmosphere creation, reward systems, and conflict management strategies. The research also discusses main obstacles such as resistance to change and generational differences, while presenting practical solutions to address them. In conclusion, building a good organizational culture is an ongoing effort requiring dedication from all parties involved. This research provides important perspectives for education practitioners and policymakers in improving overall educational standards.

Murni, Murni; Sari, Dwi Alpita; Jarista, Linda; Wulandari Wulandari; Nugroho, Novrian Cahyo

Journal of Student Research 2024 Pusat Riset dan Inovasi Nasional

The purpose of this study is to conduct a literature review of previous research on Total Quality Management (TQM) from 2020-2024. This research uses SLR which presents quantitative data on TQM issues and organizational performance. There are several measurements used, namely journals, variables, and theories and fields of research approaches. The results showed 31 articles from accredited national journals and national journals. The topic of college performance is influenced by variables of information technology, quality assurance, financial perspective, growth learning perspective, customer perspective, internal perspective, the theory used is TQM theory. The field of management accounting in universities and private universities has researched a lot about TQM. Only a few non-profit organizations use TQM. Based on TQM measurements that are widely used are financial and customer perspectives. Although the college has successfully implemented TQM, the main challenge faced is the alignment of key performance indicators and the college's long-term goals. This research provides insights, benefits, and barriers in implementing and recommending TQM to improve organizational performance.

Hayati, Patma; Luthfi Fadhilah Syarthony, Adib; Nabila, Salsa; Novita Syahfitri, Anisa; Widya Pradana, Deby

Journal of Student Research 2024 Pusat Riset dan Inovasi Nasional

The purpose of this study is to conduct a literature review of previous research on Information Technology and Higher Education Performance from 2020 - 2024. Information Technology Systems as a tool to help the performance of higher education, which is widely used in universities to improve their organization. this study uses SLR which presents quantitative data on Information Technology and Higher Education Performance there are measurements used, namely journals, variables, and theories as well as the field of science reaserch approach. The study results showed 30 articles from accredited national journals and national journals. The topic of higher education performance is influenced by information technology variables, quality assurance, learning perspectives, growth, internal perspectives. The theory used is the information technology system in higher education performance. State universities and private universities are researching a lot about Information Technology. But only a few universities use widely used Information Technology Systems such as Academic Management Information Systems, Sevima Platform, and E-Learning. Although universities have successfully implemented information technology systems, the main challenges faced are the digital divide, access to technology, and security. This research provides insights, benefits, and constraints in implementing and recommending Information Technology Systems and College Performance.  

Dinna Aulia Putri Andani; Sulistiyowati Sulistiyowati; Hasanah Hasanah

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2024 Fakultas Teknik Universitas Maritim AMNI Semarang

The MBKM internship program for IAIN Palangka Raya students at MIS Fathul Iman aims to enhance the educational experience and practical teaching skills. This qualitative descriptive study investigates teachers' responses about the internship's impact over four months. Through interviews, the research reveals that teachers perceive the program as beneficial for fostering collaboration, improving student engagement, and enhancing teaching methodologies. Teachers noted that the presence of interns helped alleviate their workload and introduced fresh perspectives in the classroom. Additionally, the program facilitated professional development for both interns and educators, creating a mutually beneficial learning environment. The findings suggest that the MBKM internship program is a valuable initiative that not only contributes to the personal growth of students but also strengthens the educational community. This study underscores the importance of practical training in teacher education and its positive influence on teaching effectiveness and student outcomes.

Sofni Indah Arifa Lubis; Zannatun Nisya; Yuliana Lubis

International Journal of Educational Research 2024 Asosiasi Riset Ilmu Pendidikan Indonesia

An early childhood child is an individual who actively interacts with individuals around them. From these direct interactions, children learn social norms and ethics that shape and develop their character. This study focused on the process of early childhood learning from the environment in developing their character from Bronfenbrenner's Ecological Systems theory framework. Eleven interviewees participated in this qualitative research. The findings revealed that at the mesosytem level, a learning environment in the community that is safe and supportive of children's growth and development will develop children's positive character. These results corroborated that positive interactions within the environmental layers in Bronfenbrenner's Ecological Systems Theory will contribute positively to children's development. Parents and RuPin Coordinators unanimously stated that education contributes positively to children's growth and development. Even the smallest knowledge gained by children will affect their mindset and behavior, so a commitment to providing a safe and positively stimulating learning environment is important. From the perspective of Bronfenbrenner's ecological systems theory, an adequate learning environment for young children should involve positive interactions between various environmental systems: family, school, peers and community.  

Lafifah Ulfah Dalimunthe; Najwa Khalilah Harahap; Dini Vientiany

Jurnal Bintang Pendidikan Indonesia 2024 Pusat Riset dan Inovasi Nasional

Performance measurement is an essential thing  for  a  company.  To become the winner in this  global  competition  world,  the  company  has  to show a performance improvement from period to   period.   Recently, financial performance measurement is not enough to reflect the real business performance. That why Kaplan developed Balanced Scorecard Concept. The Balanced Scorecard Concept measure the organization’s performance through four perspectives that are the financial perspective, customer  perspective, internal  business process  perspective   and  learning and growth perspective. In dead, the  Balanced  Scorecard  Concept  is  a concept in translating strategy into action to achieve organization’s gool in the long term. The action is measured and controlled continually. This article count on the implementation of the Balanced Scorecard Concept in some companies in USA. Many problems a difficulties which occur on the implementation of the concept could became opinion and suggestions for some companies who want to implement the Balanced Scorecard. However, Balanced Scorecard will help organizations (companies) to measure their performance more comprehensive and accurate.

Hermin Andi Magga; Roswiyanti Roswiyanti

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

This study aims to determine the influence of financial perspective, customer perspective, internal business process perspective, and growth and learning perspective on the performance of PT. Bank Negara Indonesia Syariah Branch Makassar. This research method is quantitative and qualitative. Population in the study were employees and customers of PT.BNI Syariah Makassar Branch. Data collection techniques using questionnaires. Data collected and processed using SPSS. Based on the results obtained financial perspective variables (X1) amounted to 2.241 with R persial 0.030, (X2) amounted to 3.879 with r persial 0.000 , Internal business (X3) amounted to 2.391 with r persial 0.021 with GIS 0.05, growth and learning (X4) amounted to -2.412 with r persial 0.020.

Jaya Alamsyah; Marudut Bernadtua Simanjuntak

International Journal of Multilingual Education and Applied Linguistics 2024 Asosiasi Periset Bahasa Sastra Indonesia

This qualitative study investigates the perspectives of 50 cadets enrolled in Indonesian transportation institutes on collaboration between transportation education and industry. The research reveals a high perceived importance of industry-academia collaboration, highlighting its value in providing real-world experience and industry insights. However, challenges such as curriculum misalignment, limited practical training opportunities, and ineffective industry feedback mechanisms hinder effective collaboration. Recommendations include strengthening collaboration through internships and industry projects, regularly reviewing and updating curricula, expanding practical training opportunities, establishing structured industry feedback mechanisms, providing professional development for educators, and promoting lifelong learning. Implementing these recommendations can enhance collaboration, improve education programme relevance, and better prepare students for the transportation sector's demands. This research contributes to the development of a skilled workforce, driving the growth and competitiveness of the transportation industry in Indonesia.

Muhammad Rajali; Maya Macia Sari; Fanny Indah Lestari; Indah Permata Sari Sitorus Pane; Rafidha Yasmin Tarigan

Prosiding Seminar Nasional Manajemen dan Ekonomi 2024 Universitas Kristen Indonesia Toraja

The purpose of this writing is to discuss the application of the Balanced Scorecard (BSC) in companies to improve financial performance. The focus is on the concept and use of BSC as a strategic management tool without emphasis on specific research. The implementation of BSC is described as a holistic approach that allows companies to measure and manage their performance through four main perspectives: financial, customer, internal processes, and learning and growth. In discussing the application of the BSC, this paper highlights how this framework helps companies to reconcile strategic objectives with operational actions. An in-depth understanding of each BSC perspective is provided, with a particular focus on how non-financial aspects can support improved long-term financial performance. Cases of BSC use in companies as illustrative case studies are also included to provide a practical overview. The results show that the implementation of BSC can guide companies in achieving strategic balance, enabling management to make more informed and comprehensive decisions. The practical and strategic implications of implementing BSC without specific research are outlined as a potential guide for companies seeking to improve their financial performance through a balanced and integrated approach.

Novita Putri Wattimena; Dedy Syahyuni; Lady Diana Warpindyastuti

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze performance in the East Jakarta Religious Court using this research method in the Balanced Score Card is a descriptive research that aims to clearly describe the analysis of employee performance through the analysis of growth and learning perspectives, customer perspective analysis, financial perspective analysis and internal business perspective analysis. The results of the research on the performance of employees of the East Jakarta Religious Court with the Balanced Score Card are quite good from the analysis of the internal business perspective of 9.09%, the analysis of the growth and development perspective of work discipline over the past 3 months by 20.5%, then in employees who are given training has increased over the past 3 years by 35.27% and employees who have left have decreased in the last 3 years by 10.82%, then the analysis of the financial perspective for the last 3 months by 0.804. In this study draws the conclusion that there is a significant influence between employee performance and the application of the Balanced Score Card. Because the East Jakarta Religious Court is still experiencing a decrease in outgoing employees because these 4 perspectives are considered not optimal

Sinta Dewi Parida; Shalma Putri Rigianti; Vera Vebrianty; Sigit Djalu Purwoko

Global Leadership Organizational Research in Management 2024 STIKes Ibnu Sina Ajibarang

This research aims to determine the performance of government procurement of goods and services using the Balanced Scorecard approach. By using the literature or literature study method, a technique for collecting data is by conducting a review study of books, literature, notes and reports that are related to this problem. Based on the research results, it shows that in general, the procurement performance can be considered quite good. Several aspects have been assessed positively. Financial performance shows a high level of budget realization and efficient use of resources. From a customer perspective, the level of customer satisfaction is also quite good, reaching 85%. Meanwhile, from an internal business process perspective, the efficiency of procurement of goods and services reached 95%. From a growth and learning perspective, efforts to improve performance have produced positive results.