Applying Balanced Scorecard For Performance Measurement At Batam Type B Customs And Excise Facilities

Agung Maulana Syahrudin; Hanif Kurniadi

doi:10.61132/nakula.v2i2.607

Authors

Agung Maulana Syahrudin Universitas Terbuka
Hanif Kurniadi Universitas Sembilanbelas November Kolaka

DOI:

https://doi.org/10.61132/nakula.v2i2.607

Keywords:

Balanced Scorecard, Performance Measurement

Abstract

This paper elucidates the implementation of the Balanced Scorecard in performance measurement at the Type B Customs and Excise Operations Base in Batam. The research aims to comprehend the application of organizational performance management through the Balanced Scorecard method at this facility, considering four perspectives: customer perspective, stakeholder perspective, learning & growth perspective, and internal processes. These perspectives culminate in the final result manifested as organizational performance value. The methodology employed in this academic study is a qualitative descriptive method, grounded in facts and data acquired from literature reviews, interviews, and observations. The findings of this research indicate that the organizational performance value attained by the Type B Customs and Excise Operations Base in Batam for the fiscal year 2022 exhibits commendable indicators, albeit suggesting the need for improvement in the customer perspective.

Downloads

Download data is not yet available.

References

Ardana, F., & Sudjono, G. (2020). Analisis Pengelolaan Kinerja Organisasi Berbasis Balanced Scorecard Pada Kpp Madya Malang. Manajerial, 7(2), 141. https://doi.org/10.30587/manajerial.v7i2.1463

Astawa, I. G. P. B., Julianto, I. P., & Dewi, L. G. K. (2020). Penilaian Kinerja Koperasi Unit Desa (Kud) Penebel Tabanan Dengan Pendekatan Balanced Scorecard. Monex : Journal Research Accounting Politeknik Tegal, 9(1), 18–29.

Biswan, A. T., & Aden, S. (2023). Jurnal ilmiah publika. Jurnal Ilmiah Publika, 9(2).

Galib, M., & Hidayat, M. (2018). Analysis of Company Performance Using the Balanced Scorecard Approach in Bosowa Propertindo. Seiko Journal of Management Business, 2(1), 92–112. Retrieved from https://journal.stieamkop.ac.id/index.php/seiko

Hasibuan, J., & Silvya, B. (2019). Pengaruh disiplin kerja dan motivasi terhadap karyawan. Seminar Nasional Multlidisiplin Ilmu, 9(1), 134–147.

Heitasari, D. N., Adi, T. W., & Borneo, B. M. (2021). Implementasi Balanced Scorecard Untuk Pengukuran Kinerja Pelayanan Importasi Pada Kantor Pelayanan Bea Dan Cukai Bojonegoro. Industri Inovatif : Jurnal Teknik Industri, 11(2), 114–122. https://doi.org/10.36040/industri.v11i2.3667

Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: Measures That drive performance. Harvard Business Review, 83(7–8).

Keuangan, K. (2022). Keputusan Menteri Keuangan Republik Indonesia Nomor 300/KMK.01 Tahun 2022 tentang Manajemen Kinerja di Lingkungan Kementerian Keuangan.

Muhamad Ekhsan. (2022). Pengaruh Motivasi dan Disiplin Kerja Terhadap Kinerja Karyawan. Optimal: Jurnal Ekonomi Dan Kewirausahaan, 5(1), 86–95. https://doi.org/10.56750/csej.v5i1.79

Noviastuty, F. D., Wonua, A. R., & Kurniadi, H. (2023). Maximizing Performance Through Reviewing Leadership Style And Organizational Citizenship Behavior At Bank Sahabat Sampoerna Kolaka. Student Scientific Creativity Journal, 1(6), 116–126.

Pratiwi, A., & Nurwani. (2022). Analisis Kinerja Organisasi Sektor Publik Dengan Metode Balanced Scorecard (Studi Kasus Pada Dinas Komunikasi Dan Informatika Provinsi Sumatera Utara). 13(02).

Rannu, M., Ismanto, I., & Kurniadi, H. (2023). Pengaruh Kecerdasan Emosional Dan Budaya Organisasi Terhadap Kinerja Perawat: Studi Pada Perawat IGD dan ICU RSB Guluh/BLUD Kolaka SMS Berjaya. DIAGNOSA: Jurnal Ilmu Kesehatan Dan Keperawatan, 1(4), 217–234.

Riwu, S. L., & Wibowo, A. (2021). Penilaian Kinerja Rumah Sakit Dengan Menggunakan Pendekatan Balanced Scorecard: Systematic Review. Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo, 7(2), 267. https://doi.org/10.29241/jmk.v7i2.638

Sagala, S. A., & Siagian, V. (2021). Penilaian Kinerja Menggunakan Metode Balanced Scorecard Pada Perusahaan Sektor Farmasi Sebelum dan Semasa Covid (2019-2020) yang Terdaftar di BEI. Jurnal Perspektif, 19(2), 145–149. https://doi.org/10.31294/jp.v19i2.11269

Silaen, N. R., Syamsuriansyah, S., Chairunnisah, R., Sari, M. R., Mahriani, E., Tanjung, R., … Satriawan, D. G. (2021). Kinerja Karyawan.

Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.

Tsauri, S. (2014). MANAJEMEN KINERJA Performance Management. In STAIN Jember Press.