The Measurement Model of Business Entity Performance with Balanced Scorecard Approach
DOI:
https://doi.org/10.59921/icecomb.v1i1.4Abstract
Performance is essential to provide confidence to the management that the objectives set by the entity have been achieved. This study provides an overview measurement model of the business entity's performance. First, it uses a balanced scorecard approach. Then, this study uses a qualitative method with a descriptive approach. The data was obtained from a literature study from the google Scholar database. This study found that the balanced scorecard approach can be used to measure the performance of business entities. Business entity performance measurement includes four dimensions: financial, customer, internal business process, and growth and learning.
References
Andrianti, Irma. 2016. “Perancangan Pengukuran Kinerja Pada Perusahaan Dengan Metode Performance Prism (Studi Kasus Di PT. Beasco Jaya Mandiri Balikpapan).”
Audina, Ghea Okta, Christanto Triwibisono, and Atya Nur Aisha. 2017. “Perancangan Sistem Pengukuran Kinerja Organisasi Pada Pt XYZ Dengan Metode Balanced Scorecard.” JISI: Jurnal Integrasi Sistem Industri 4(2):93–98.
Bahri, Efri Syamsul, Maya Romantin, and Ahmad Tirmidzi Lubis. 2017. “Analisis Kinerja Keuangan Lembaga Zakat (Studi Kasus: Badan Amil Zakat Nasional).” Perisai : Islamic Banking and Finance Journal 1(2):96–116. doi: 10.21070/perisai.v1i2.882.
Bastiar, Yandi, and Efri Syamsul Bahri. 2019. “Model Pengkuran Kinerja Lembaga Zakat Di Indonesia.” ZISWAF : Jurnal Zakat Dan Wakaf 6(1):43. doi: 10.21043/ziswaf.v1i1.5609.
Creswell, John W. 2014. Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. Vol. 44. 4th ed. SAGE Publications, Inc.
Firdausi Mustoffa, Ardyan. 2014. “Pengukuran Kinerja Keuangan Dengan Pendekatan Economic (Eva) Dan (Mva).” Jurnal Akuntansi Dan Pajak 15(23):22–33.
Helmida, Leni, and Ratna Sari Dewi. 2021. “Pengukuran Kinerja Keuangan Perbankan Syariah Di Indonesia Dengan Pendekatan Maqashid Indeks.” Liabilities (Jurnal Pendidikan Akuntansi) 4(3):265–79. doi: 10.30596/liabilities.v4i3.8374.
Hendi, and Kitty. 2022. “Analisis Komparatif Pengukuran Kinerjra Entitas Syariah Dengan Balance Scorecard Dan Maslahah Scorecard.” Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi) 6(1):494–512.
Hidayat, Wastam Wahyu. 2017. “Balance Score Card (Bsc), Sebagai Alat Pengukur Kinerja.” JUS TEKNO : Jurnal Sains & Teknologi 1(2801):52–59.
Kaplan, R. S. (2009). Conceptual Foundations of the Balanced Scorecard. Vol. 3. doi: 10.1016/S1751-3243(07)03003-9.
Mariza, Ita. 2003. “Pengukuran Kinerja Dengan Balanced Scorecard.” The Winners 4(2):127. doi: 10.21512/tw.v4i2.3815.
Medyani, Ni Putu, I. Made Sudana, Anak Agung Putri Suardani, and Istiarto. 2019. “Pengukuran Kinerja Dengan Menggunakan Empat Persfektif Dari Balance Score Card Pada PT Pengembangan Pariwisata Indonesia ( PERSERO) Nusa Dua Bali.” Jurnal Kompetitif : Media Informasi Ekonomi Pembangunan 5(2):35–50.
Murwanti, Sri, and Retno Budi Astuti. 2012. “Analisis Penilaian Kinerja Keuangan Dengan Menggunakan Pendekatan Rasio (Studi Kasus Pada PT. Unilever Indonesia Tbk.).” Benefit Jurnal Manajemen Dan Bisnis 15(1):1–26.
Nurbadri Ramadani, Mifrah, Syamsu Alam, and Fifi Nurafifah Ibrahim. 2020. “Penilaian Kinerja Menggunakan Metode Balanced Scorecard Di Kementerian Agama Kabupaten Bone Performance Assessment Using Balanced Scorecard Method in The Ministry of Religion of Bone District.” JRAMB, Prodi Akuntansi, Fakultas Ekonomi, UMBYogyakarta 6(2):125–38.
Putu, Ni, Yessy Christina, and I. Putu Sudana. 2013. “Penilaian Kinerja Pada Pt. Adhi Karya Dengan Pendekatan Balanced Scorecard.” E-Jurnal Akuntansi Universitas Udayana 5(3):516–29.
Utama, Pada Bank, and Nyoman Pramesti Sukma. 2013. “Penilaian Kinerja Berbasis Balanced Scorecard, Fakultas Ekonomi Dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Bisnis Perbankan Yang Kompetitif Era Mengakibatkan Suatu Semata Tanpa Memperhitungkan Di Untuk Mengatasi Masalah Mengenai Kelemahan S.” E-Jurnal Akutansi Universitas Udayana 2(58):497–515.
Wahyuni, I. 2019. “Analisis Penilaian Kinerja Bank Bri Syariah Dengan Metode Dupont System Dan Pendekatan Islamicity Performance Index ….” Universitas Islam Negeri Raden Intan Lampung.
Yusmaniar, Faradilla. 2021. “Analisis Kinerja Dengan Menggunakan Pendekatan Balanced Score Card Pada PT Semen Tonasa Kabupaten Pangkep.” Journal AK-99 1(1):24–29.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Efri Syamsul Bahri, Muhammad Zaim Al Faruqy
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
The author of this article grants JOURNAL OF MULTI-DISCIPLINES SCIENCE the right to publish this work that is licensed under CC Attribution-NonCommercial-NoDerivatives 4.0 License, which allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
