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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan ACITYA Journal of Teaching & Education Jurnal Ilmiah Poli Bisnis Value: Jurnal Manajemen dan Akuntansi Bisman (Bisnis dan Manajemen): The Journal of Business and Management Cakrawala Repositori Imwi Indonesian Journal of Law and Economics Review Borneo Student Research (BSR) Jurnal Ekonomi dan Manajemen Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Akuntansi Keuangan dan Bisnis Balance : Jurnal Akuntansi dan Manajemen PELS (Procedia of Engineering and Life Science) MES Management Journal Jurnal Manajemen Bisnis Kewirausahaan Innovative: Journal Of Social Science Research Jurnal Social Society Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Manajemen Dan Kewirausahaan
Kusumawati, Yulia Tri
Fakultas Ekonomi Bisnis Dan Politik, Universitas Muhammadiyah Kalimantan Timur
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen

 1 
The effect of organizational and manager’s individual characteristics on the use of balanced scorecard and performance (evidence from local government of Indonesia) Yulia Tri Kusumawati; Praja Hadi Saputra
INOVASI Vol. 18 (Special Issue), 2022
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.406 KB) | DOI: 10.29264/jinv.v18i0.11258

Abstract

The purpose of this study was to investigate the factors that motivated managers to use the Balanced Scorecard in public sector organizations in local government in Indonesia and how the impact of BSC usage on the performance improvement. We use survey method to collect the data with a total of 45 respondents. This study uses a SEM-PLS analysis to test the research hypothesis. Survey technique was through a questionnaire to determine the motivation of the head of department in utilizing BSC. The results indicate that organizational factors (availability of IT resources) and individual characteristics of managers (flexible manager evaluation styles) were positively and significantly related to motivation to use BSC which then had a positive impact on improving organizational performance. Meanwhile the rigid evaluation style of the manager (rigid evaluation) was negatively and significantly related to the motivation to use BSC, which then had an impact on the decline of the organization performance. 
Co-Authors Agus Tiyan Al-Rasyid, Akhmad Maslan Triananda Surya Amalia Rahma Tiara Putri Andri Tria Raharja Anis Siti Nurrohkayati Annisa Surya Ningsih Anshari, Rahman Apritika Dwi Putri Arianik Arianik Arippullah Arippullah Arni Tami Aswia Wia Aswia Azhar Latief Bayu Eksan Prastyo Bella Elma Desviana Dewi Aspriati Dewi Melati Setyaningrum Diana Aprilia Dini Rizki Lestari Endah Istiani Rahmawati Fenty Fauziah Fiqran Fiqran Fitria, Syarifah Halim Setya Candra Hamid Bone Hariyani Santoso HENNY WAHYU ANDIKA PUTRI Ikhwan, Rizky Iyin, Erna Jadi, La Januar Abdilah Santoso Julianur Julianur Karimah, Karimah Kurnia Jusuf, Jeane Betty Mahardhika, Nanda Alfian Marliani Muhammad Faisal Muhammad Iqbal Pribadi Muhammad Khairul Muhammad Najeri Al Syahrin Najdaetul Khusna Srifashan Nunun May Sharoh Nur Zatil Fadilah Nuriwulandari Nuriwulandari Nurul Hikmah Nurul Rakhim Oky Jeania Nellanda Osi Putri Fatmawati Praja Hadi Saputra Pribadi, Muhammad Iqbal Priyam Budi Utomo Priyambada, Galih Ricky Adha Faronika Ridha Afdillah Ririn Pratiwi Riski Septiani Yolanda Rismayani Rofiani Rofiani Rofiani Ronisius Agang Safri Andri Saputra Sheila Salsabila Solikin Ediansyah Susanto, Muhammad Erlangga Dewa Suzatmiko Trihardi Tasya Nur Safitri Umah, Khirzatul