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Pengelolaan Keuangan Berbasis Balanced Scorecard di SMK Nukila Kota Ternate Abdurrahman Senuk; Fahima Nasar; Guntur A Rahman; Yetty Yetty; Nurdin I Muhammad; Irmawati A Husen
Jurnal Informasi Pengabdian Masyarakat Vol. 2 No. 4 (2024): November: Jurnal Informasi Pengabdian Masyarakat
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jipm-nalanda.v2i4.1492

Abstract

BSC is a strategic management framework used by organizations or companies to measure and monitor performance from various different and balanced perspectives. This concept, which was first introduced in 1992, was created as a solution to provide a more comprehensive view of company performance. Not only focusing on financial aspects, BSC is a metric that also takes into account other perspectives, namely customers, internal processes, and learning and growth. Balanced Scorecard (BSC)-based financial management training at the Nukila Vocational School aims to improve the school's financial management capabilities in a more focused and effective manner. It is hoped that this training can help schools achieve their strategic goals, both in terms of finance, operations and educational quality. This activity is very important for schools because it can provide education regarding appropriate financial management methods in accordance with financial management targets and can see opportunities and problems that will be faced at this time
The Contribution Of Social Capital In Improving Socio-Economic Welfare In The "Galasi" Community In Cobodoe Village Kamal, Muhammad; Fahima Nasar; M. Nur Gamtohe
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3613

Abstract

This study examines the dynamics of the Galasi community in Cobodoe Village as a form of traditional organization based on mutual cooperation that has played an active role in shaping the social and economic order of the local community for more than five decades. Through a descriptive qualitative approach, this study explores how social capital values such as trust, participatory leadership, and collective responsibility are the main foundations of community sustainability. The results of the study show that community work practices, such as a division of labor system using a local tool called Duga, deliberation-based work time management, and leadership regeneration rooted in social legitimacy, are the main pillars of community sustainability. In addition to contributing to meeting economic needs through monthly and annual crop management, the Galasi community has also been proven to have a positive impact on social development, including increasing access to education for the younger generation. These findings indicate that local values-based development approaches and social solidarity are still very relevant in strengthening community resilience, especially in the midst of the flow of modern social change that is individualistic.