Menilai Keberhasilan Balanced Scorecard sebagai Sistem Pengukuran Kinerja Strategik

2019

The performance evaluation of an organization is a main factor to reach a vision and Balanced Scorecard can be used as a performance management system to make an organization whose vision and mission become a performance measurement which can be controlled. This research aims to determine the influence of intolerance of ambiguity, perspective and type of size in balanced scorecard on the results of performance evaluation. This research uses a quantitative approach which conducted in two private universities in Jakarta that apply balanced scorecard. Moreover, there were 128 respondents consisting of the head of study programs, the deans and rectors as the participants of the experiment of the research and the analysis method used is three-way ANOVA and later processed with a software named SPSS version 24. The results of this research show that the intolerance of ambiguity as an evaluator has an influence on the results of performance evaluation as well as the perspective of balanced scorecard which also has an influence on the results of performance evaluation. Furthermore, the type of size in balanced scorecard has an influence on the results of performance evaluation and the interaction between the intolerance of ambiguity as an evaluator, perspective and the type of size in balanced scorecard has an influence on the results of performance evaluation. Overall, the results of this research has an impact on the organization's performance and management.

This article discusses behavioral accounting related to area of management accounting. The discussion begins with behavioral accounting and its development, management accounting, behavioral accounting research in management accounting, followed by an explanation of some management accounting techniques, including budgeting, balanced scorecard, just in time, and total quality management. The final part is about the implication of accounting behavioral research on management accounting.

This article discusses behavioral accounting related to area of management accounting. The discussion begins with behavioral accounting and its development, management accounting, behavioral accounting research in management accounting, followed by an explanation of some management accounting techniques, including budgeting, balanced scorecard, just in time, and total quality management. The final part is about the implication of accounting behavioral research on management accounting.

Akuntansi

Jurnal Akuntansi dan Keuangan Indonesia, 2013

This study explores managerial behavioral responses associated with performance measurement system. Design of performance measurement system is investigated financial and non-financial measures related to the four perspectives of Balanced Scorecard (BSC). This paper examines whether a role conflict and procedural fairness affect the relationship between performance measure and managerial performance. Based on a sample of 67 managers of regional Bank in Pekanbaru, the results from a structural model tested using Partial Least Squares indicate a relationship between performance measurement system and managerial performance is mediated by a role of conflict. However, this study not supported that procedural fairness mediated relationship between performance measurement system and managerial performance. These results may have important theoretical and practical implications.

vii Motto:

Penerbit Get Press Indonesia, 2022

dengan cara apapun tanpa izin tertulis dari penerbit.

This scientific article aims to explain a brief history and the concept of the balanced scorecard as a performance measurement tool, outlines related balanced scorecard perspective, the benefits, advantages, weaknesses and the failure of a balanced scorecard, as well as the development of the concept of the balanced scorecard.

Nim : 17310017 Fakultas : Ilmu Sosial dan Ekonomi Prodi : S1-Akuntansi UNIVERSITAS RESPATI YOGYAKARTA 2018 BAB I PENDAHULUAN A. Latar Belakang Dengan adanya persaingan global, perusahaan dihadapkan pada penentuan strategi dalam pengelolaan usahanya. Penentuan strategi akan dijadikan sebagai landasan dan kerangka kerja untuk mewujudkan sasaran-sasaran kerja yang telah ditentukan oleh manajemen. Oleh karena ini dibutuhkan suatu alat untuk mengukur kinerja sehingga dapat diketahui sejauh mana strategi dan sasarn yang telah ditentukan dapat tercapai. Penilaian kinerja memegang peranan penting dalam dunia usaha, dikarenakan dengan dilakukannya penilaian kinerja dapat diketahui efektivitas dari penetapan suatu strategi dan penerapannya dalam kurun waktu tertentu. Penilaian kinerja dapat mendeteksi kelemahan atau kekurangan yang masih terdapat dalam perusahaan, untuk selanjutnya dilakukan perbaikan dimasa mendatang. Balanced Scorecard menggambarkan adanya keseimbangan antara tujuan jangka pendek dan tujuan jangka panjang, antara ukuran keuangan dan nonkeuangan, antara indicator leading. Balanced Scorecard cukup komprehensif untuk memotivasi eksekutif dalam mewujudkan kinerja dalam keempat perspektif tersebut, agar keberhasilan keuangan yang dihasilkan bersifat berkesinambungan.

Nim : 17310017 Fakultas : Ilmu Sosial dan Ekonomi Prodi : S1-Akuntansi UNIVERSITAS RESPATI YOGYAKARTA 2018 BAB I PENDAHULUAN A. Latar Belakang Dengan adanya persaingan global, perusahaan dihadapkan pada penentuan strategi dalam pengelolaan usahanya. Penentuan strategi akan dijadikan sebagai landasan dan kerangka kerja untuk mewujudkan sasaran-sasaran kerja yang telah ditentukan oleh manajemen. Oleh karena ini dibutuhkan suatu alat untuk mengukur kinerja sehingga dapat diketahui sejauh mana strategi dan sasarn yang telah ditentukan dapat tercapai. Penilaian kinerja memegang peranan penting dalam dunia usaha, dikarenakan dengan dilakukannya penilaian kinerja dapat diketahui efektivitas dari penetapan suatu strategi dan penerapannya dalam kurun waktu tertentu. Penilaian kinerja dapat mendeteksi kelemahan atau kekurangan yang masih terdapat dalam perusahaan, untuk selanjutnya dilakukan perbaikan dimasa mendatang. Balanced Scorecard menggambarkan adanya keseimbangan antara tujuan jangka pendek dan tujuan jangka panjang, antara ukuran keuangan dan nonkeuangan, antara indicator leading. Balanced Scorecard cukup komprehensif untuk memotivasi eksekutif dalam mewujudkan kinerja dalam keempat perspektif tersebut, agar keberhasilan keuangan yang dihasilkan bersifat berkesinambungan.