BALANCED SCORECARD SEBAGAI PENGUKURAN KINERJA MASA DEPAN SUATU ORGANISASI

  • Robi Krisna Universitas Pembangunan Panca Budi

Abstract

Performance appraisal is essential for a company. To win this increasingly fierce global competition, the performance of an organization must improve from one period to the next. Nowadays, the measurement of financial performance adequately reflects the real organizational performance, thus developing a Balanced Scorecard concept. The Balanced Scorecard concept measures the performance of an organization from a financial perspective, a customer perspective, an internal business process perspective, a growth and learning perspective. The concept of the Balanced Scorecard is in fact the translation of the strategy and objectives a company wants to achieve in the long term, which are then measured and monitored on an ongoing basis. This paper focuses on the application of the Balanced Scorecard concept in several American companies. Various problems and problems arising from the application of the Balanced Scorecard concept become input for companies or business organizations that wish to apply this concept. Also this concept will help companies to measure performance more accurately and accurately.

References

Aspan, H. (2018). Pengaruh Kepuasan Kerja, Budaya Organisasi, Dan Komitmen Organisasi Terhadap Organizational Citizenship Behavior Dengan Kepribadian Sebagai Moderating Variable Pada Dosen Universitas Pembangunan Panca Budi Medan (Doctoral dissertation).
Batubara, S. S. (2020). Pengaruh Gaya Kepemimpinan terhadap Kinerja Karyawan pada Departemen Pengadaan PT Inalum (Persero). Liabilities (Jurnal Pendidikan Akuntansi), 3(1), 40-58.
Hansen, R. Don, dan Maryanne, M. Mowen, (1998). Management Accounting, Edisi lima, Cincinnati-Ohio:South-Western Publishing Company.
Hasibuan, H. A., Purba, R. B., & Siahaan, A. P. U. (2016). Productivity assessment (performance, motivation, and job training) using profile matching. SSRG Int. J. Econ. andManagement Stud, 3(6).
Horngren Charles T., Sundem, Stratton, (1999). Introduction to Management Accounting, Edisi sebelas, United States of America: Prentice-Hall Incorporation.
Indrawan, M. I. (2019). Pengaruh Etika Kerja, Pengalaman Kerja Dan Budaya Kerja Terhadap Prestasi Kerja Pegawai Kecamatan Binjai Selatan. Jurnal Abdi Ilmu, 10(2), 1851-1857.
Kaplan, S. Robert, dan David, P. Norton, (1996). The Balanced Scorecard: Translating Strategy into Action, Edisi satu, Boston, United States of America: Harvard Business School Press.
Kaplan, S. Robert dan David, P. Norton, (Januari-Pebruari 1992), The Balanced Scorecard: Measures that Drive Performance, Harvard Business Review, Boston, United States of America: Harvard Business School Press.
Mattson, Beth, (1999). Executives learn how to keep score : Balanced Scorecard gets all employees focusing on vision, http://www.ianalliot.com.
Mavrinac, Sarah, dan Michael, Vitale, (1999). The Balanced Scorecard, http://www.research.com.
Mulyadi, dan Johny, Setyawan, (1999). Sistem Perencanaan dan Pengendalian Manajemen : Sistem Pelipatganda Kinerja Perusahaan, Edisi satu, Yogyakarta: Aditya Media.
Ritonga, H. M., Setiawan, N., El Fikri, M., & Sari, M. M. (2018). Strategi Pemasaran Wisata Di Kecamatan Bandar Pasir Mandoge, Asahan. Jurnal Ilmiah “DUNIA ILMU” VOL, 4(2).
Published
2021-03-06
How to Cite
KRISNA, Robi. BALANCED SCORECARD SEBAGAI PENGUKURAN KINERJA MASA DEPAN SUATU ORGANISASI. Scenario (Seminar of Social Sciences Engineering and Humaniora), [S.l.], p. 118-126, mar. 2021. Available at: <https://jurnal.pancabudi.ac.id/index.php/scenario/article/view/1169>. Date accessed: 29 mar. 2024.
Issue
Section
Articles