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EVALUATION OF FAILURE BALANCED SCORECARD AND ADVANTAGES OF OBJECTIVES AND KEY RESULTS AS A STRATEGIC CONTROL SYSTEM: CASE STUDY ON THE ABC FOUNDATION Rahmad Rahandi Nasution; Hilda Rossieta
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 16, No 3: 2023
Publisher : Universitas Trunodjoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v16i3.21321

Abstract

An organization needs a strategic control system to keep tabs on how well its long-term goals are being met. The Balanced Scorecard (BSC) is a widely adopted strategic control system with a high rate of unsuccessful implementation. OKRs, on the other hand, seem like a strategic control system with several benefits. The purpose of this research is to learn more about the factors that lead to BSC failure and the benefits of OKRs as a strategic control system. Case study analysis and other forms of qualitative research were used to compile these results. This investigation focuses on the ABC Foundation, a non-profit organization that used BSC from 2010 to 2018 before switching to OKRs. Lack of senior management commitment, insufficient BSC team capabilities, and the fact that BSC is underutilized in SMEs were all identified as causes of BSC failure in this research. OKRs are advantageous because they are simple to comprehend, promote participation from all team members, and have shorter cycles to promote flexibility and openness to change.
Moderating the effect of procurement governance on corruption through e-procurement Imelda Suardi; Hilda Rossieta; Vera Diyanty; Chaerul Djakman
Integritas: Jurnal Antikorupsi Vol 11 No 1 (2025): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v11i1.1462

Abstract

E-procurement has become an obligation in the Indonesian government. However, its implementation has not been maximized. E-procurement can provide opportunities for corruption due to weak procurement governance. This study examines how governance based on government regulations and global recommendations can reduce corruption during the planning, preparation, and implementation phases of procurement. This study also examines the influence and role of e-procurement in strengthening the influence of procurement governance in reducing corruption from the perception of system users. This study collected primary data by distributing questionnaires to the ministries, institutions, provincial governments, and suppliers. The Smartpls Structural Equation Model (SEM) was used to test the hypotheses. The results prove that procurement governance has a significant impact on procurement corruption. These results imply that the principles of efficiency, capacity, competition, and monitoring and control are strongly correlated with procurement governance. In addition, corruption is most likely to occur in the procurement preparation stage. The test results also show that e-procurement is not directly significant in reducing corruption, but can strengthen the influence of governance on corruption.