e-Jurnal Apresiasi Ekonomi
Vol 12, No 1 (2024)

A PERFORMANCE MEASUREMENT IN THE FRAMEWORK OF THE BALANCED SCORECARD: ITS IMPLEMENTATION AT THE PUBLIC SECTOR

Biswan, Ali Tafriji (Unknown)
Sholikhah, Mar'atus (Unknown)
Sandi, Hendrik Heri (Unknown)



Article Info

Publish Date
30 Jan 2024

Abstract

This study aimed to reveal the essence of the uniqueness of the balanced scorecard practice in the public sector based on its dynamics and characteristics. This qualitative research utilized a case study model combining literacy, data processing, in-depth interviews, and the researchers’ involvement. The results of the study indicate that the balanced scorecard can be adapted to an organization's vision and mission. Meanwhile, the customer perspective can be further divided into several perspectives, such as service partners and the stakeholder perspective, which became the ultimate goal of services. However, the financial aspect remained important and relevant for the object of the study even though it was not developed into a financial perspective independently. Instead, this aspect is included as a strategic objective from the perspective of learning and growth. In addition, the sharpening of the Key Performance Indicators (KPI) is also carried out after the results of the KPI achievement are measured and evaluated. Keywords: Performance Measurement, Balanced Scorecard, Key Performance Indicators, Public Sector.

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Journal Info

Abbrev

apresiasiekonomi

Publisher

Subject

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

Description

topics that will be published in this journal are: 1. Development theory and application of management science; 2. Study of entrepreneurship and entrepreneurship development; 3. Development and research on applying the theory of business science 4. Community economic development. But the other ...