Indonesian Accounting Research Journal
Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)

Pengukuran Kinerja Instansi Pemerintah dengan Pendekatan Balanced Scorecard

Giarti Pertiwi (Politeknik Negeri Bandung)
Dian Imanina Burhany (Politeknik Negeri Bandung)
Achmad Syarief (Politeknik Negeri Bandung)



Article Info

Publish Date
31 Oct 2021

Abstract

This study aims to measure the performance of government agencies, National Land Agency of the Cimahi City Land Office using approach balanced scorecard. Performance measurement is carried out based on four perspectives: financial perspective, internal business process perspective, growth and learning perspective, and customer perspective. This type is descriptive qualitative research. The data sources used are primary and secondary data sources. Data collection using documentation and questionnaire methods. Documentation comes from the Performance Report of BPN Kantah Cimahi City, while the respondents come from employees of BPN Kantah Cimahi City. The results showed that the performance from a financial perspective was excellent for budget absorption, very efficient for efficiency ratios, and very effective for effectiveness ratios. Furthermore, the performance from the customer perspective is satisfactory, the internal business process perspective, and the learning and growth perspective is unsatisfactory. While the overall performance of BPK Kantah Cimahi City is unsatisfactory.

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Journal Info

Abbrev

iarj

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Accounting Research Journal (IARJ) is published by Jurusan Akuntansi Politeknik Negeri Bandung. It is published quarterly a year in October, February, and June. Indonesian Accounting Research Journal (e-ISSN 2747-1241) focusing on various themes, topics, and accounting aspects, including ...