E-JURNAL AKUNTANSI
Vol 15 No 3 (2016)

EVALUASI KINERJA DINAS PENDAPATAN DAERAH KOTA DENPASAR BERBASIS BALANCED SCORECARD

Wanda Pramudani Limbu (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Eka Ardhani Sisdyani (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
09 Jun 2016

Abstract

This study aims to determine the performance of the local authorities in Denpasar Revenue Service. Performance is measured through four perspectives: financial, customer, internal business process, and learning and growth perspective, which is part of the Balanced Scorecard method. The method used in this research is descriptive method by analyzing data from four perspectives: financial perspective, as measured by the method of Value for Money, internal business process perspective is measured by the ratio Service Cycle Efficiency (SCE), the customer perspective with customer satisfaction index and learning and growth with employee satisfaction index. Results from this study indicate that the performance viewed from financial perspective can be said to be economical, efficient and effective. Performanced from the customers perspective is good which is signed by satisfied costomers; Internal business also shows an efficient process; and from the perspective of learning and growth, the performance also shows satisfied employees.

Copyrights © 2016






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...