Analysis of the Balanced Scorecard Method as an Alternative Measuring Performance at Madiun City Land Office

Authors

  • Adhisya Maretha Ratnasti Diploma 3 in Accounting, Vocational School, Universitas Sebelas Maret, Madiun, Indonesia
  • Zaim Arif Eko Saputra Diploma 3 in Accounting, Vocational School, Universitas Sebelas Maret, Madiun, Indonesia

DOI:

https://doi.org/10.20961/wv486452

Keywords:

balanced scorecard, fluctuation, performance measurement

Abstract

This study aims to analyze and evaluate the results of using the Balanced Scorecard method as an alternative approach for measuring performance at the Madiun City Land Office. The research employed a mixed-methods approach, combining both quantitative and qualitative methods. The mixed-methods approach was applied to analyze the data, instead of providing a comprehensive overview of organizational performance, assessed quantitatively and qualitatively, focusing on customer perspectives and internal business processes. After analyzing the data using the Balanced Scorecard method, the result shows several insights. From a financial perspective, the analysis shows an economic ratio indicating overall positive results. The effectiveness ratio was relatively strong in 2020, and continued to show good results from 2021 to 2023. Additionally, the efficiency calculations suggest that the office falls into the highly efficient category. In terms of the customer perspective, the data drawn from the Public Satisfaction Index reveal unfavorable results in 2021, followed by very good results in 2022 and 2023. The internal business process perspective, assessed through benchmarks for innovation and infrastructure, indicates that overall conditions are good. Finally, the learning and growth perspective, which measures the level of employee training, reveals that only one employee participated in training in 2023. The overall employee turnover rate appears positive, while employee productivity levels show some fluctuations.

References

Bastian. (2005). Akuntansi Sektor Publik. Yogyakarta: Penerbit Erlangga.

Campbell, J. P. (1990). Modeling the performance prediction problem in industrial and organizational psychology. Handbook of Industrial and Organizational Psychology/Consulting Psychologists Press, Inc.

De Rozari, P. E., Fanggidae, A. H., & Ndoen, W. M. (2020). Strategi pembembangan usaha mikro berbasis “balanced scorecard” di kota kupang. GLORY Jurnal Ekonomi dan Ilmu Sosial, 1(2), 51-71. https://doi.org/10.35508/glory.v1i2.3373

Elevatus. (2023). What is a good employee turnover rate? https://www.elevatus.io/glossary/what-is-a-good-employee-turnover-rate

Fajriah, L., & Hidayat, M. T. (2019). Penerapan balanced scorecard dalam pengukuran kinerja organisasi publik (studi kasus pada Badan Pendapatan Daerah Kabupaten Mojokerto). JEA17: Jurnal Ekonomi Akuntansi, 4(02), 107-118.

Fatkhurohim, A. (2023). Analisis kinerja keuangan Kabupaten Nganjuk sebelum dan pasca Pandemi berdasarkan konsep Value for Money (Studi Empiris Periode 2019-2021). In Universitas Sebelas Maret. https://digilib.uns.ac.id/dokumen/detail/102542/Analisis-Kinerja-Keuangan-Kabupaten-Nganju-Sebelum-Dan-Pasca-Pandemi-Berdasarkan-Konsep-Value-For-Money-studi-empiris-periode-2019-2021

Halim, A., & Kusufi, M. S. (2013). Akuntansi Sektor Publik: Akuntansi. Keuangan Daerah. Jakarta: Salemba Empat.

Hanifah, N, H., Widianti, H., & Mahmudah, N. (2020). Analisis Kinerja Keuangan Melalui Pendekatan Value for Money Pada Pengadilan Negeri Slawi.

Kantor Pertanahan Kota Madiun. (2020). Laporan kinerja Kantor Pertanahan Kota Madiun tahun 2020.

Kantor Pertanahan Kota Madiun. (2021). Laporan kinerja Kantor Pertanahan Kota Madiun tahun 2021.

Kantor Pertanahan Kota Madiun. (2022). Laporan kinerja Kantor Pertanahan Kota Madiun tahun 2022.

Kantor Pertanahan Kota Madiun. (2023). Laporan kinerja Kantor Pertanahan Kota Madiun tahun 2023.

Kaplan, R. S. (2009). Conceptual foundations of the balanced scorecard. Handbooks of management accounting research, 3, 1253-1269.

Kaplan. R.S. dan David P. Norton. 2000. Balanced scorecard: menerapkan strategi menjadi aksi. alih bahasa Peter R. Yossi Pasla. Jakarta: Erlangga.

Keputusan Menteri Dalam Negeri No. 690.900-327 Tahun 1996 tentang Pedoman Penilaian dan Kinerja Keuangan.

Kominfo. (2018). Program PTSL pastikan penyelesaian sertifikasi lahan akan sesuai target. https://www.kominfo.go.id/content/detail/12924/program-ptsl-pastikan-penyelesaian-sertifikasi-lahan-akan-sesuai-target/0/artikel_gpr

Krismiaji & Aryani, A. (2011). Akuntansi Manajemen. Cetakan Pertama. Jakarta: UPP-STIM YKPN.

Magfyra, N, F. (2023). Analisis balanced scorecard sebagai alat pengukuran kinerja pada Badan Pusat Statistik (BPS) Kota Madiun. In Universitas Sebelas Maret. https://digilib.uns.ac.id/dokumen/detail/104213/Analisis-Balanced-Scorecard-Sebagai-Alat-Pengukuran-Kinerja-Pada-Badan-Pusat-Statistik-BPS-Kota-Madiun

Mardiasmo. (2009). Akuntansi Sektor Publik-Edisi IV. Yogyakarta: Penerbit Andi.

Megawaty., Hamdat, A., Kessi, A. M, P. (2022). Application of the balanced scorecard as a measurement model of the balance of stakeholder value proposition. International Journal of Science, Technology & Management, 3(2), 394-402. https://doi.org/10.46729/ijstm.v3i2.466

Moeheriono. (2012). Pengukuran Kinerja Berbasis Kompetensi. Jakarta: Raja Grafindo Persada.

Oktaviane, D. P. (2021). Evaluasi kinerja Badan Pengelola Keuangan dan Aset Daerah Kota Padang menurut perspektif balanced scorecard. JESS (Journal of Education on Social Science), 5(1), 108-122. https://doi.org/10.24036/jess.v5i1

Payaman, S. (2005). Manajemen dan Evaluasi kinerja. Fakultas Ekonomi Universitas Indonesia, Jakarta.

Pemerintah Kota Madiun. (2024). BPN Kota Madiun luncurkan layanan elektronik, jadi daerah pertama di Jawa Timur. https://www.madiunkota.go.id/berita/terkini/5e0af3548e1c2f57f84faca0784b09c2/detail

Peraturan Kementerian Keuangan (PMK) Nomor 22/PMK.02/2021 tentang Pengukuran dan Evaluasi Kinerja Anggaran atas Pelaksanaan Rencana Kerja dan Anggaran Kementerian Negara/Lembaga.

Prabandari, K. A. T., & Asri Dwija Putri, I. (2019). Kinerja dinas kependudukan dan pencatatan sipil kabupaten klungkung berdasarkan metode balanced scorecard. E-Jurnal Akuntansi, 29(3), 997-1101. https://doi.org/10.24843/EJA.2019.v29.i03.p07

Rampai, B. (2023) Manajemen Kinerja (Perspektif Balanced Scorecard). Bandung: CV Media Sains Indonesia.

Robbins, S. P. (2009). Organisational behaviour in Southern Africa. Pearson South Africa.

Whittaker & James. (1993). The government performance result act. Educational Services Institute.

Wiguna, K. Y., Wati, R., & Marliza, Y. (2019). Penerapan balanced scorecard sebagai tolok ukur pengukuran kinerja. Balance: Jurnal Akuntansi Dan Bisnis, 4(2), 571-584. https://doi.org/10.32502/jab.v4i2.1956

Downloads

Published

2024-12-31

How to Cite

Analysis of the Balanced Scorecard Method as an Alternative Measuring Performance at Madiun City Land Office. (2024). AKUMULASI: Indonesian Journal of Applied Accounting and Finance, 3(2), 115-133. https://doi.org/10.20961/wv486452

Similar Articles

You may also start an advanced similarity search for this article.