Claim Missing Document
Check
Articles

Found 2 Documents
Search

Implementation of Balanced Scorecard in Indonesian Government Institutions: A Systematic Literature Review Ari Erawan, I Gede
JPAS (Journal of Public Administration Studies) Vol 4, No 2 (2019)
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.983 KB) | DOI: 10.21776/ub.jpas.2019.004.02.4

Abstract

In order to meet public pressure in improving government performance, many government institutions practice balanced scorecard as their performance management system. This paper describes how Indonesian government institutions implement balanced scorecard and its contribution toward their performance accountability. Delivering a systematic literature review of publications related to the implementation of balanced scorecard in public sector, it can be inferred that balanced scorecard helps the manager in Indonesian Ministry of Finance to fill the gap between strategic planning and strategic outcomes. Although, it has own disadvantages, balanced scorecard has proven on enhancing institution performance accountability based on evaluation conducted by Ministry of State Apparatus and Bureaucratic Reform. Its contribution is largely in performance planning indicator, since balanced scorecard focuses on strategic planning. Not only improves performance accountability, it is also founded that balanced scorecard supports the improvement of bureaucratic reform index. The essential factors in developing balanced scorecard implementation are explained as well. However, the differences compared to non-balanced scorecard organizations, has not been studied due to the limitation of the data, therefore future research is suggested.
The Roles of Balanced Scorecard in Improving Performance Accountability System in Indonesian Government Organizations Ari Erawan, I Gede; Putra, Fadillah; Sentanu, I Gede Eko Putra Sri
Jurnal Borneo Administrator Vol. 18 No. 2 (2022): August, 2022
Publisher : Pusjar SKPP Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v18i2.1001

Abstract

Based on the evaluation report from the Ministry of Administrative and Bureaucratic Reform, the quality of the Indonesian government organisation’s performance accountability is still deficient. Therefore, several Indonesian government institutions have practised the Balanced Scorecard (BSC), a perspective-based performance management tool, to improve their performance accountability. This paper analyses how the Indonesian central government employs BSC and strategy maps to improve its performance accountability systems. A descriptive qualitative study concluded that Indonesian government agencies use different approaches to implement perspectives in the BSC, which they think are best suited to the characteristics of each government organisation. Indonesian government institutions generally implement BSC as a strategy execution tool, a measurement tool, and a performance accountability report. Therefore, these roles of BSC lead to an improved performance accountability system. The essential factors in developing BSC implementation are explained as well. However, this paper only primarily uses data from the Ministry of Finance and focuses only on the central government due to data limitations and time constraints. Therefore, future research is suggested.