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Effectiveness of using Balanced Scorecard in Management Accounting: Meta-analysis Bella Suci Novitri; Walla Astianty Putri; Joko Rianto; Eva Anggara Yunita
Indonesia Journal of Engineering and Education Technology (IJEET) Vol. 2 No. 2 (2024): Indonesia Journal of Engineering and Education Technology (IJEET)
Publisher : AKADEMI TEKNIK ADI KARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61991/ijeet.v2i2.79

Abstract

This study aims to evaluate the effectiveness of the use of Balanced Scorecard (BSC) in management accounting through a meta-analysis approach. The Balanced Scorecard is a strategic tool used to measure a company's performance from various perspectives, including finance, customers, internal business processes, and learning and growth. This meta-analysis integrates the results of previous research to provide a comprehensive picture of how BSC affects managerial and organizational performance. The results show that the implementation of BSC significantly contributes to increasing management effectiveness, especially in aligning the company's strategy with operational goals, improving the quality of decision-making, and strengthening managerial accountability with an effect size value of 1,042 (high effect size category). Nonetheless, this study also identifies several factors that can affect the successful implementation of BSC, such as organizational culture, management commitment, and information system quality. These findings have important implications for practitioners and academics in evaluating the benefits and challenges of BSC in the context of management accounting.
EFFECT OF WORKLOAD AND WORK-FAMILY CONFLICT ON EMPLOYEE PERFORMANCE Dharmawan, Donny; Balla Wahyu Budiarto; Syamsul Hadi; Joko Rianto; Bella Suci Novitri
Journal of Innovation Research and Knowledge Vol. 3 No. 10: Maret 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v3i10.7554

Abstract

The aim of this research is to analyze effect of workload and work-family conflict on employee performance. The type of research used in this research is quantitative research. Population in this study were employees of PT Prudential Life Assurance. Sampling technique in this research used a saturated sampling technique. So the research sample in this study was 100. The data analysis method to answer the hypothesis uses multiple linear regression. The research results show that workload has a negative and insignificant effect on employee performance. Work-family conflict has a negative and significant effect on employee performance.