Journal of Governance, Taxation, and Auditing
Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)

Measuring the Performance of Batam City Government Using the Balanced Scorecard (BSC) Model

PERMATASARI, Rizka Arsyntha (Unknown)
NGALIMAN, Ngaliman (Unknown)
YANTI, Sri (Unknown)



Article Info

Publish Date
31 Jul 2025

Abstract

This study aims to measure the performance of the Batam City Government using the Balanced Scorecard (BSC) approach as a comprehensive performance measurement model. The BSC evaluates four main perspectives: financial, customer (public), internal processes, and organizational learning and growth. This study employs a qualitative descriptive approach, which is suitable for gaining an in-depth understanding of complex phenomena, particularly those related to organizational behavior and public administration. The research was conducted in Batam City, Indonesia, during the period from January to May 2025. The findings indicate that the implementation of BSC provides a holistic overview of budget management effectiveness, public service quality, internal process efficiency, and human resource development within the Batam City Government. The study also reveals that integrated performance measurement can enhance accountability, transparency, and the overall quality of governance. Therefore, the application of BSC in the public sector is considered a relevant strategic tool to support planning and more targeted decision-making.

Copyrights © 2025






Journal Info

Abbrev

JoGTA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal ...