Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal The International Journal of Business Review (The Jobs Review) Apssai Accounting Review (ApAR)
Illa Susilawati
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Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Balance Scorecard As a Tools For Measuring The Performance of Government Institutions : A Literature Review Sulthan Yusuf Abdullah; Illa Susilawati; Nadi Azkia Ali Alfathimi; Aristanti Widyaningsih; Denny Andriana
The International Journal of Business Review (The Jobs Review) Vol 5, No 1 (2022): The International Journal of Business Review. June 2022
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v5i1.48427

Abstract

Balanced Scorecard (BSC) was introduced in the United States in the early 1990s and is used as a performance measure in future organizations and as a measurement tool in all institutions. This study aims to explain how the implementation of the balanced scorecard in government agencies in Indonesia in assessing its contribution to the accountability of their performance. This study uses the Systematic Literature Review (SLR) method by reviewing and reviewing several journal articles within a period of 5 years starting from 2017 to 2021. The results of this study indicate that the application of the Balanced Scorecard (BSC) in government institutions in Indonesia is used as a tool to measure performance and as information for improving employee performance has been successfully applied in all government sectors. The limitations of this study are the supporting references for research are still inadequate and the theories used have not been updated. This research is expected to add and update insights about the Balanced Scorecard (BSC) in government institutions.
Audit Apakah Urutan Bukti Audit dan Tindakan Supervisi Mempengaruhi Ketepatan Auditor Menilai Bukti Audit? (Penelitian Eksperimental) Illa Susilawati; Apandi, R. Nelly; Widarsono, Agus
APSSAI ACCOUNTING REVIEW Vol 2 No 2 (2022): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v2i2.23

Abstract

The study was intended to see how the sequence of audit evidence and supervision actions could affect the precision of the auditor by viewing from the standpoint of the auditory evidence. The study was conducted with 41 students of the Indonesian University of Education Accounting program (UPI) students of 2018. Research methods are conducted with experiments. Research design in this research using vectorial design by 2x2. Studies have shown that the sequence of audit evidence has an effect on the appropriateness of the auditing evidence, whereas the actions of supervision have no bearing on the correctness of the auditing evidence. Studies between the sequence of evidence and the actions of supervision both had no effect on the correctness of the auditors. The results of research implicates a person's process of auditor candidate position himself as the one capable of assessing audit evidence.
Co-Authors Agus Widarsono Andriana, Denny Apandi, R. Nelly Aristanti Widyaningsih Nadi Azkia Ali Alfathimi Sulthan Yusuf Abdullah