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Journal : Jurnal Ekonomika

Analisis Kinerja Organisasi Sektor Publik Dengan Metode Balanced Scorecard (Studi Kasus Pada Dinas Komunikasi Dan Informatika Provinsi Sumatera Utara) Pratiwi, Anggun; Nurwani, Nurwani
JURNAL EKONOMIKA Volume 13, Nomor 02, Juni 2022
Publisher : Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/jek.v14i01.2523

Abstract

This study aims to analyze the performance of the Department of Communication and Information of North Sumatra Province as a public sector organization with a balanced scorecard approach. Performance is measured through four balanced scorecard perspectives, namely: financial perspective, internal business process perspective, growth and learning perspective, and customer/society perspective. The type of research used is descriptive qualitative research with data collection techniques through observation, interviews, questionnaires, and documentation. The results of this study indicate that performance appraisal from a financial perspective is economical with an average budget realization achievement of 86.60% in the past 3 years, which means it is effective and efficient, on the other hand, budget information is still not transparent. Performance appraisal from the community's perspective is considered good, the community is satisfied with relevant and updated information services. Performance appraisal according to the perspective of internal business processes is classified as efficient and good in providing services measured through several indicators. Performance appraisal based on learning and growth perspective is considered good considering the welfare of its employees as measured by several indicators.Keywords: Performance, Public Sector Organizations, Balanced Scorecard
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN PADA DINAS KOMUNIKASI DAN INFORMATIKA PROVINSI SUMATERA UTARA Wardatussyfa, Wardatussyfa; Nurwani, Nurwani
JURNAL EKONOMIKA Volume 13, Nomor 02, Juni 2022
Publisher : Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/jek.v14i01.2576

Abstract

In compliance with applicable legislation, salary provision must be supported by evidence in the form of paperwork and other records. Several factors must be considered when determining wage to ensure that the pay is commensurate with the work performed by employees, such as attendance lists, so that employees are more encouraged to adhere to attendance policies. In this situation, the payroll accounting information system makes it easier for accountants to complete computations and keep track of everything relevant to payroll transactions. This payroll information system, on the other hand, can lead to data entry errors. If you enter the erroneous account number, especially while distributing salaries, the money could end up in someone else's account, resulting in significant losses. This study was carried out at the North Sumatra Province's Department of Communication and Information (Diskominfo). By performing direct observations and interviews with numerous employees, this study takes a descriptive qualitative method. The findings of this study show that the payroll system is still ineffective since it does not consider employee attendance hours when calculating employee salary. It would be preferable if attendance hours were factored into salary calculations, as this would encourage employees to be more punctual.
Co-Authors Abdul Azis Adriansyah, Muhammad Agustinus Agustinus AHMADI Akhsan Akhsan Alfarizi, Mhd Reza Andar Indra Sastra Anggun Pratiwi Anton, Syahri Arfianty Arfianty, Arfianty Arif Tribowo Arifin Fauzi Lubis Aritonang, Solahuddin Arman Arman Arnida Wahyuni Arnida Wahyuni Lubis Asmawati Asmawati Asrah, Bengi Atika Atika Aulia, Jihan Luthfi Bancin, Kiki Amelia Chairunnisa, Lita Christiana, Irma Damhuri Damhuri Dharma, Budi Erika Erika Fajriawan, Rezki fatimah Fatimah Fatmawati, Lia Nur Fransiska, Ira Gunawan, Asrul Gurusinga, Mellya Friska Halijah, Nur Harun, Hernianti Hastina Febriaty Hayani, Mifta Hayat, Kumala Helmi, Halimah Hendra Harmain Hendra Harmain Hernianti Harun Indradewa, Rhian Juliati Nasution, Yenni Samri Jumriani, Jumriani Kamila, Kamila Kusmilawaty, Kusmilawaty Laylan Syafina Lingga, Fitria Ratna Lubis, Fatimah Aini Lubis, Herlin Syahdina Lubis, Nurul Azhrah Mahira, Tengku Ismalia Maisyura, Dina Mandani, Putih Marliyah, Marliyah Marpaung, Tuah Rizky Martis, Martis Maysarah, Maysarah Mutmainnah Mutmainnah Nashuha Harahap, Vania Ananda Nasution, Alya Elva Lianda Nasution, Annio Indah Lestari Nasution, Juliana Nasution, Yenni Samri Julianti Nirwana, Nirwana Afiah Hidayati Nisa, Sofatun Nur Hakimah Nurain Nurain, Nurain Nurhapsah, Nurhapsa Nurhayati, Putri Nurul Jannah Pertiwi, Tri Bagus Pratama, Dela Puspita, Windy Putra, Ary Satria Rahmadani, Nurianti Rahmani, Nur Ahmadi Bi Ramadhani, Sri Rokan, Mustafa Kamal Rosadi, Imran Sagala, Syarah Asda Pratiwi Samri Juliati Nasution, Yenni Sari Wahyuni Saskia Aulia Ashar Sihombing, Amira Salsabila Afra Siregar, Ayu Lestari Siregar, Sylviana Sovianum, Sovianum Sri Mustika Aulia Sugianto Sugianto Suhardi, Dayu Suwifania, Jihan Syahrur H. Imran Tarisa, Cut Try Wahyu Purnomo Tuti Anggraini Wahyu Syarvina Wahyundari, Sri Putri Wardatussyfa, Wardatussyfa Yasri Tarawiru YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yenni Samri Juliati Nst yunaidi yunaidi Yusrizal Yusrizal Zahara, Annisa