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All Journal Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis IIJSE
Wardani, Dea Mustika Kusuma
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Economics, Econometrics & Finance

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Optimizing the performance of Village-Owned Enterprise: A case study Alhadi, Iqbal; Wardani, Dea Mustika Kusuma; Khansa, Ezry Zhahri
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 3 No. 3 (2024): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v3i3.1343

Abstract

The implementation of performance measurement systems in public organizations was essential for optimizing task execution, service delivery, and business processes, thereby ensuring the achievement of organizational goals. However, the adoption of such systems in Village-Owned Enterprises (VOEs) across Indonesia remained insufficient. This was reflected in the high number of non-operational VOEs or those contributing minimally to local communities. A key issue was the lack of a strategic performance measurement framework, which hindered these organizations from achieving their vision and mission effectively. This study aimed to develop a performance measurement framework tailored to VOEs using the Balanced Scorecard (BSC) methodology. It employed document reviews, interviews, and analyses of the vision, mission, and strategic objectives of VOE Cimenteng Jaya as a case study. The framework aligned strategic goals with the four BSC perspectives: financial, learning and growth, internal processes, and stakeholders. A strategy map visualized the interconnections among these perspectives. The study identified nine strategic objectives and fifteen Key Performance Indicators (KPIs) relevant to the VOE. By providing a structured approach to performance evaluation, the framework was expected to improve the VOE's contribution to local economic development and community welfare.
Determinants of Motor Vehicle Tax (PKB) Imposition in Central Java Province (2003-2022) Pratama, Kristian Abillio; Wardani, Dea Mustika Kusuma
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6242

Abstract

Central Java Province has excellent potential to increase the realization of Motor Vehicle Tax (PKB) revenue, which positively impacts the increase in Regional Original Revenue (PAD). However, achieving PKB revenue realization in specific years is within the predetermined revenue realization target. Therefore, the Central Java Provincial Government must optimize PKB revenue. This study aims to determine the factors that affect the realization of PKB revenue, to determine the contribution of PKB revenue realization to the realization of local tax revenue, and to provide alternative policy recommendations to increase the realization of PKB revenue. This research method uses multiple linear regression analysis using time series data for 20 years, contribution analysis by calculating the proportion of realization of PKB revenue to the realization of local tax revenue, and qualitative descriptive method with a literature study. The results of this study show that population, Gross Regional Domestic Product (PDRB) in the transportation sector, and PDRB per capita have a positive and significant effect on PKB revenue. In contrast, the number of motor vehicles negatively and significantly affects PKB revenue. Then, the contribution analysis produces findings that the realization of PKB revenue in Central Java Province is still classified as quite adequate, and the realization of PKB revenue contributes moderately to the realization of local tax revenue.
Optimizing the performance of Village-Owned Enterprise: A case study Alhadi, Iqbal; Wardani, Dea Mustika Kusuma; Khansa, Ezry Zhahri
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 3 No. 3 (2024): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v3i3.1343

Abstract

The implementation of performance measurement systems in public organizations was essential for optimizing task execution, service delivery, and business processes, thereby ensuring the achievement of organizational goals. However, the adoption of such systems in Village-Owned Enterprises (VOEs) across Indonesia remained insufficient. This was reflected in the high number of non-operational VOEs or those contributing minimally to local communities. A key issue was the lack of a strategic performance measurement framework, which hindered these organizations from achieving their vision and mission effectively. This study aimed to develop a performance measurement framework tailored to VOEs using the Balanced Scorecard (BSC) methodology. It employed document reviews, interviews, and analyses of the vision, mission, and strategic objectives of VOE Cimenteng Jaya as a case study. The framework aligned strategic goals with the four BSC perspectives: financial, learning and growth, internal processes, and stakeholders. A strategy map visualized the interconnections among these perspectives. The study identified nine strategic objectives and fifteen Key Performance Indicators (KPIs) relevant to the VOE. By providing a structured approach to performance evaluation, the framework was expected to improve the VOE's contribution to local economic development and community welfare.
Co-Authors Alhadi, Iqbal Khansa, Ezry Zhahri Pratama, Kristian Abillio