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All Journal Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Wiga : Jurnal Penelitian Ilmu Ekonomi
Cholifah Cholifah
Universitas Bhayangkara Surabaya
Economics, Econometrics & Finance Social Sciences

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Analisis Penerapan Balance Scorecard, Alat Ukur Penilaian Kinerja pada Dinas Pendapatan, Pengelolaan Keuangan, dan Aset Kabupaten Sidoarjo Mahsina Mahsina; Asmie Poniwatie; Cholifah Cholifah
Jurnal Maksipreneur Vol 7, No 1 (2017)
Publisher : Universitas Proklamasi 45 Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1730.171 KB) | DOI: 10.30588/jmp.v7i1.323

Abstract

Nowadays, the performance measurement is often only measure of financial performance, and it cannot portray overall the company’s performance. It’s given these shortcomings, then created a performance measurement method that considers the financial aspects as known as the Balanced Scorecard. Balanced Scorecard performance measurement involves four perspectives: i.e. financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The authors choose to use Dinas Pendapatan, Pengelolaan Keuangan, dan Aset of Sidoarjo Regional Government Agency, because during the measurement of performance of company remains focused on financial aspects. The approach of this study is a qualitative approach. The data source are secondary data, where it is an overview of the company gained from those authorized in the agency, vision, mission, strategy, and corporate organization sectors. The research result of this study using the balanced scorecard performance that involves the four perspectives.
Rancangan Model Effektivitas Penggunaan Anggaran Berbasis Kinerja Dinas Pendapatan Daerah Provinsi Jawa Timur Cholifah Cholifah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 3 No. 2 (2013): September 2013
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v3i2.102

Abstract

Penelitian ini bertujuan untuk mengkaji pola penggunaan anggaran yang efektif dalam meningkatkan kinerja keuangan daerah. Variabel independen yang diduga mempengaruhi proses efektivitas penggunaan anggaran berbasis kinerja yakni Sumberdaya (X1), Ganjaran (Reward) (X2), Hukuman /punishment yang tegas (X3), orientasi pada hasil (X4), pengukuran kinerja(X5). Analisis model digunakan untuk menemukan, apakah ada pengaruh antara variabel independen dengan variabel dependen. Populasinya adalah para pejabat pengguna anggaran di Dinas Pendapatan daerah di Provinsi Jawa Timur. Hasil penelitian ini menunjukkan presentase karakteristik responden Dipenda Provinsi Jawa Timur dengan katagori jenis kelamin, Instansi,umur, jabatan, lama jabatan, pendidikan, kursus, serta hasil tanggapan responden terhadap variabel masing-masing independen terhadap dependen.
Co-Authors Asmie Poniwatie Mahsina