Internal Business Process Performance Research Articles

Evaluating the effect of horizontal Integration strategy on performance of commercial State corporations in Kenya

This study aimed to evaluate the impact of horizontal integration on performance of Commercial State Corporations in Kenya. The study was based on positivist research philosophy. A cross-sectional correlational design was adopted as the study design. The target population was 1,026 senior managers of the Commercial State Corporations. The sample size was 99 senior managers in Commercial State Corporations. Primary data were gathered using a structured questionnaire. Collected data was analysed using descriptive data analysis techniques (Mean, Standard Deviation, Maximum and Minimum) and regression analysis. The findings of the study were presented using figures and tables. The study established a significant effect of horizontal integration strategy on financial, customers, internal business process and learning, growth and development performance of Commercial State Corporations in Kenya (? =0.536, p=0.000<0.05; ? =0.548, p=0.000<0.05;? =0.359,p=0.000<0.05;? =0.201,p=0.027<0.05). The study concluded that the horizontal integration strategy significantly improved the financial, customer, internal business process, and learning, growth, and development performance of Commercial State Corporations, supported by statistical evidence. The study recommends that Commercial State Corporations should streamline regulations to facilitate horizontal integration, ensure alignment with strategic objectives, prioritise sectors that enhance efficiency and service delivery, collaborate with competition authorities to comply with antitrust laws, and proactively address market concentration and anti-competitive concerns.

Effect of concentric strategy on the performance of Commercial State Corporations in Kenya

The study sought to assess the effect of concentric strategy on the performance of Commercial State Corporations in Kenya. A cross-sectional correlational design was adopted as the study design. The target population was 1,026 senior managers of the Commercial State Corporations. The sample size was 99 senior managers in Commercial State Corporations. Primary data was gathered using a structured questionnaire. Collected data was analysed using descriptive data analysis techniques (Mean, Standard Deviation, Maximum and Minimum) and regression analysis. The results were presented using tables and figures. The study established a significant effect of concentric strategy on the financial, customers and internal business process performance of Commercial State Corporations in Kenya (β =0.829, p=0.000<0.05; β =0.648, p=0.000<0.05). Only learning, growth, and development as a measure of a Balanced Scorecard were not affected by the concentric strategy of the Commercial State Corporations. This study concludes that the concentric strategy significantly improved the financial, customer, and internal business process performance of Commercial State Corporations in Kenya, as supported by statistical evidence. However, it had no significant effect on learning, growth, and development performance. The study recommends that Commercial State Corporations in Kenya establish policies for strategic partnerships, develop performance metrics and Key Performance Indicators, and regularly monitor progress to effectively implement concentric strategies and enhance long-term performance.

An empirical investigation of the impact of marketing analytics capability on SME performance: a resource-based view approach

PurposeThe aim of this study is to empirically investigate the impact of marketing analytics capability on business performance from the perspective of RBV theory.Design/methodology/approachThis study used a survey method to gather information from 225 food processing SMEs registered with the Ghana Enterprise Agency (GEA) in Ghana’s eastern region. A structural equation modeling (SEM) path analysis was used to assess the impact of marketing analytics capability (MAC) on the performance of SMEs.FindingsThe results of the study show that MAC significantly and positively affect the financial performance (FP), customer performance (CF), internal business process performance (IBPP) and learning and growth performance (LGP) of Ghanaian SMEs. The findings of this study also illustrated the significance of MAC determinants, including marketing analytics skills (MAS), data resource management (DRM) and data processing capabilities (DPC), in achieving SME success in Ghana.Originality/valueThe research’s conclusions give RBV theory strong credence. The results of this study also provide credence to previous research finding that SMEs should view MAC and its determinants (i.e. DRM, DPC, MAS) as a crucial strategic capability to improve their performance (i.e. FP, CF, IBPP, LGP). With regard to its contribution, this study broadens the body of knowledge on MAC and SME performance, particularly in the context of an emerging economy.

The impact of marketing modification on the performance of food processing SMEs in Ghana

PurposeThe purpose of this study is to empirically examine the effect of marketing modification on business performance from the perspective of marketing capabilities theory.Design/methodology/approachThis study employed a survey method to collect data from 225 food processing small- and medium-sized enterprises (SMEs) on the Ghana Enterprise Agency (GEA) registered list in the Eastern Region of Ghana. The effect of marketing modification on the performance of SMEs in the food processing industry was evaluated using a structural equation modeling (SEM) – path analysis.FindingsAccording to the study’s findings, marketing modification has a positive and significant impact on the financial performance (FP), customer performance (CP), internal business process performance (IBPP) and learning and growth performance (LGP) of Ghanaian SMEs engaged in food processing. The results of this study also demonstrated the importance of marketing modification determinants, such as marketing resources (MR), cross-functional and interenterprise collaboration (CFIEC), architectural marketing capability (AMC) and marketing strategy decision implementation (MSDI), in achieving food processing SME performance in Ghana.Research limitations/implicationsThis current research has its limitation, even though its importance has been mentioned earlier. First, the study can be improved by expanding the sample size through the inclusion of other SMEs from other industries since it is industry specific (i.e. food processing SME). Second, this current study was conducted in Ghana. To compare results, the current study may be replicated in other emerging countries. Third, future research studies may consider how business environmental factors such as technological change (e.g. use of artificial intelligence and machine learning) moderate the relationship between marketing modification and SME performance.Practical implicationsThe outcomes of this research study are anticipated to give profitable implications to both academicians and practitioners. For the academic aspect, this study provides an important contribution to marketing modification and performance literature by examining the impact of innovative marketing on the performance of food processing SMEs in Ghana. For practitioners, this study indicates that food processing SME owners/managers must focus on marketing modification to develop their performance. The increase in marketing modification application through marketing capabilities such as MR and CFIEC will enable owners/managers to achieve performance targets.Social implicationsThe application of marketing modification among food processing SMEs in Ghana will contribute greatly to their profitability, survival and growth. The growth and survival of food processing SMEs (not limited to food processing SMEs) in Ghana will help in the control of unemployment, which is a major social issue in Ghana.Originality/valueThe study’s findings provide solid support for the marketing capabilities theory. This study also supports the notion that food processing SMEs should perceive marketing modification and its determinants (i.e. MR, CFIEC, AMC and MSDI) as a critical strategic capacity to enhance their performance (i.e. FP, CF, IBPP and LGP). In terms of contribution, this study adds to the body of knowledge already available on marketing modification and business performance, particularly in the setting of an emerging economy.

ANALISIS PENGUKURAN KINERJA DENGAN BALANCED SCORECARD

Performance is often still measured from a financial perspective, even though financial performance is heavily influenced by non-financial factors. The purpose of this study was to describe and analyze the performance of Siti Aisyah Madiun Islamic Hospital based on 4 perspectives of Kaplan & Norton's Balance Scorecard (1996). This type of research is descriptive quantitative. The data were obtained from documents, a survey of 65 outpatients and 240 employees, field observations, and consensus with the manager of Siti Aisyah Madiun Islamic Hospital. The results of the study show that the financial performance of the Siti Aisyah Madiun Islamic Hospital is not good in terms of operational cost control, the customer perspective performance is not good, the internal business process performance is good, and the overall growth and learning is good but the Siti Aisyah Madiun Islamic Hospital has not succeeded in controlling employee retention. The overall performance assessment of Siti Aisyah Madiun Islamic Hospital with a balanced scorecard based on four perspectives is in the good category. Performance appraisal with a balanced scorecard can be applied to non-profit organizations, especially Islamic-oriented hospitals.

Performance analysis of bank Bukopin Syariah Surabaya with the balance scorecard approach

This study aims to determine the performance of Bank Syariah Bukopin with the Balanced Scorecard approach. This type of research used is descriptive quantitative. Data collection techniques were carried out by observation, questionnaires and interviews. The sampling technique for customers uses a probability sample selection technique. The type of method used is purposive sampling. The research was conducted at Bank Bukopin Syariah by taking financial data from 2021 to 2022 to analyze a financial perspective and conduct interviews to analyze internal business process perspectives. Researchers also used questionnaires distributed to customers and employees in sampling to analyze customer perspectives and learning and growth. In this study the variable used was performance measurement with the balanced scorecard which included four aspects, namely financial perspective, customer perspective, growth perspective and learning perspective. Bukopin's Sharia bank performance, namely the financial perspective shows that financial performance can be categorized as unfavorable, this can be seen from the BOPO and FDR results that financial performance has decreased and ROA has increased in 2021 and 2022. The customer perspective concludes that Bukopin Darmo Sharia bank has experienced an increase customers from 2021-2022. Financial performance shows increase and decrease from year to year, customer satisfaction performance shows satisfaction. Likewise employee satisfaction which shows a fairly good value of satisfaction. Internal business process performance also shows good results in innovation processes and services. Based on the results of this study it can be concluded that the Balanced Scorecard is that for improving the company's finances and performance.

The impact of customer-focus on the performance of business organizations: evidence from SMEs in an emerging West African economy

PurposeThe purpose of this paper is to investigate the impact of customer-focus on small medium enterprise (SME) performance from the perspective of a resource-based view (RBV).Design/methodology/approachThis research study implemented a survey strategy to gather data from 255 respondents on the registered list of Ghana Enterprise Agency (GEA) in the eastern region of Ghana. Scales used to gather data were operationalized from previous research studies. A structural equation modeling (SEM) path analysis was used to estimate the impact of customer-focus on the performance of SMEs.FindingsThe outcomes of this study indicate that customer-focus has a significant positive impact on SME performance, hence backing the current demand for investigating the distinct influence of customer-focus on SME performance. The results show that customer-focus has a positive and significant relationship with financial performance, customer performance, internal business process performance and learning and growth performance, thus supporting the literature on the positive impact of customer-focus on SME performance. Therefore, customer-focus determinants used in this study, including co-creation, networking ties, customer insight and artificial intelligence marketing (AIM), are critical to the optimization of SME performance.Research limitations/implicationsNotwithstanding the importance of this research study mentioned earlier, the study has limitations. Notably, the sample size of this study can be increased to capture SME respondents in other geographical zones that were not included in this study. Future research studies may address how business environment conditions moderate the relationship between customer focus and performance, and also the cause-effect of the relationship between customer focus and business environment conditions on SME performance.Practical implicationsThe practical implications consist of two main items. First, this study empowers SME owners and managers to develop a customer focus technique as a central strategic goal in their quest for SME performance optimization. Second, SME owners and managers should progressively exploit the four determinants of customer focus which include co-creation, networking ties, customer insight and (AIM in order to accrue important resources for effective utilization of their customer focus competences as a way to enhance their performance.Social implicationsThis study is targeted at the sound development of SMEs to bring about poverty alleviation and employment. Poverty, unemployment and poor living standards are recognized as vital social challenges in most emerging economies. The establishment of customer focus as an important strategic capability provides opportunities for SME survival, profitability and growth.Originality/valueGenerally, the findings of this research study provide a strong backing to RBV perspective and the proposition that customer-focus and its determinants (i.e. co-creation, networking ties, customer insight and AIM) should be acknowledged as a vital strategic resource for optimizing the performance of SMEs. This research study also provides new knowledge contribution to the present body of knowledge on customer-focus orientation and management literature, particularly in the context of an emerging economy.

The impact of artificial intelligence in marketing on the performance of business organizations: evidence from SMEs in an emerging economy

PurposeThis study aims to empirically investigate the relationship between artificial intelligence (AI) in marketing (AIM) and business performance from the resource-based view (RBV) perspective.Design/methodology/approachA survey strategy was used in this study to collect data from 225 small and medium enterprises (SMEs) respondents who were on the registered list of the Ghana Enterprise Agency in the Eastern Region of Ghana. Structural equation modeling – path analysis was used to estimate the impact of AIM on the performance of SMEs.FindingsThe analyzed data shows that AIM has significant impact on the financial performance, customer performance, internal business process performance and learning and growth performance in the case of SMEs in Ghana. This study establishes the significance of AIM approach in achieving financial performance, customer performance, internal business process performance and learning and growth performance through the application of AIM determinants including, Internet of Things (IoT), collaborative decision-making systems (CDMS), virtual and augmented reality (VAR) and personalization.Research limitations/implicationsAside the aforementioned significance of this research study, this study has limitations. The sample size of this research study can be expanded to include SME respondents in other geographical areas that were not considered in this study. Future research studies should concentrate on how AIM can analyze customer communications and information such as posts on social media to develop future communications that may enhance customer engagement.Practical implicationsThe practical implications comprise of two key items. First, this research study encourages SME owners and managers to develop an AIM method as a fundamental strategic goal in their pursuit to improve SME performance. Second, SME owners and managers should increasingly implement the four determinants of AIM indicated in this research study (i.e., IOT, CDMS, VAR and personalization) to develop essential resources for effective application of AIM to improve their performance.Originality/valueThe results of this study provide a strong support to RBV theory and the proposition that AIM and its determinants (i.e., IOT, CDMS, VAR and personalization) should be recognized as an essential strategic resource for improving the performance (i.e., financial performance, customer performance, internal business process performance and learning and growth performance) of SMEs. This study also contributes to the current body of knowledge on AIM and management, particularly in the context of an emerging economy.

PENGARUH GOOD CORPORATE GOVERNANCE DAN STRATEGI BERSAING TERHADAP KINERJA KEBERLANJUTAN PERBANKAN

Global economic conditions that are full of uncertainty mean that companies must have good governance and business strategies in order to survive. This is also an important issue for the banking world. Banking is a business that prioritizes public service and trust. But the case of the bank scandal that broke out resulted in public distrust of the credibility of banks. Bank credibilty greatly affects the sustainabilty of banking. The population used is banking company listed on the Indonesia Stock Exchange year 2015-2019 with a total sample of 200 samples. This study uses multiple linear regression analysis. The purpose of this study is testing the bank credibility by analyzing the influence of good corporate governance and competitive strategy on sustainability performance using a balanced scorecard consisting of financial performance, customer performance, internal business process performance, learning and growth performance, social and environmental performance. The difference in this study compared to previous studies is to use a balanced scorecard to assess the sustainability of banking by adding social and environmental aspects. The result of this study are GCG has a positive effect on financial performance, internal business process performance, growth and learning performance. GCG has no positive effect on customer performance, social and environmental performance. Differentiation has a positive effect on financial performance, internal business process performance, growth and learning performance, social and environmental performance. Differentiation does not affect customer performance.

Internal business process performance of the Nepalese telecom industry

The study looked at the use of internal business process metrics within the performance assessment framework of the Nepalese telecom industry. It employed a descriptive study approach and an organized questionnaire survey instrument. The population of this study included all of Nepal’s telecom operators and their employees. The sample organizations from which random sampling techniques obtained the responses of 318 employees were Nepal Telecom and Ncell. The employees who hold at least offers and above positions at their company were the targeted respondents of the study. Three parts of the survey questionnaire were set up with 27 questions of different types to gather data. SPSS (statistical package for social sciences) program was employed to process and analyze the data. Sixteen measuring variables within four constructs were examined to assess the IBPP (internal business process performance). Three of these constructs: operations management (β = 0.229, p < 0.01), customer management (β = 0.380, p < 0.01), and regulatory and social processes (β = 0.175, p < 0.01) were found to have a statistically significant and favorable impact on the IBPP while innovation processes (β = 0.024, p > 0.05) was not properly applied and understood in the Nepalese telecom industry. The findings of this study will help identify the primary drivers of performance metrics and their relevance in organizational performance for the Nepalese telecom industry.

Developing a Conceptual Model of Implementation of Business Functions Integration in the Internal Business Process Performance

The research used in assessing the performance of internal business processes in this study uses strategic management theory and operations management through the Resource-Based View approach, Market-Based View aspects and Organization Culture. The Banking Industry has to think about the business processes and workflows to empower employees and what they need to do to stay competitive in the face of rapidly changing competition. The method used in this research is a Literature Review with a descriptive approach that will produce a conceptual model. The resulting conceptual model development was adopted from DeLone and McLean's Model about the success of the Information System which was combined with the input variables studied to produce an implementation model for the integration of business functions to improve the performance of internal business processes.

Impact of Industry 4.0 on Corporate Financial Performance: A Moderated Mediation Model

Many studies advance the contemporary technologies of Industry 4.0. However, relatively little is known about how Industry 4.0 affects corporate financial performance. Using a survey, bootstrap sampling, and structural-equation modeling, this study evaluates the moderated mediation effects of Industry 4.0 maturity on financial performance. The results show that Industry 4.0 maturity significantly affects internal business process performance (IBPP), which influences customer performance through the mediating effect of supply chain performance (SCP), and IBPP and SCP affect financial performance fully through the mediating effect of customer performance. The results also show that Industry 4.0 maturity moderates the positive relationship between customer performance and financial performance. Customer performance and IBPP have the largest direct and total effects on financial performance in the context of Industry 4.0 implementation, respectively. The results indicate that Industry 4.0 magnifies the potential returns to companies mainly through IBPP, SCP, and customer performance. This study offers an enhanced understanding of the financial implications of Industry 4.0 implementation and provides insights into the factors through which Industry 4.0 maturity influences financial performance.

Environment Practices Mediating the Environmental Compliance and firm Performance: An Institutional Theory Perspective from Emerging Economies.

Coercive pressure has forced firms to take up environmental measures in the last two decades in emerging economies. Under normative pressure, large firms with farsightedness take up the environmental practices as industry leaders. In a little mature emerging economy, such as India, where triple bottom line awareness is growing, the government facilitates the firms to operate in an environment-friendly ecosystem. We investigate how do environmental compliance and environmental practices influence the overall firm performance? The performance was measured in terms of financial, customer, internal business process, and learning and growth performance. A survey instrument was designed using well-established scales and administered to the middle to top-level corporate management executives to gather 240 data from the Indian firms. A rigorous statistical validity, diagnostics, and SEM were used to test the hypotheses. The environmental practices showed a full mediation effect on the effect of environmental compliance on performance. The examination of mediation relationships in an environmental context is limited in the reported literature. This paper is among the initial works that deal with complicated mediation relationships drawn from institutional theory propositions. The study established and argued that environmental practices' ecosystem would turn firms towards voluntary environmental compliance and eventually enjoy the long-term performance.

Learning Orientation, Service Innovation and Performance of Hotels in Ilocos Sur

The study determined the level of learning orientation and service innovation; likewise, it assessed the performance of hotels in Ilocos Sur. It employed the descriptive-correlational method of research. It found out that the hotels have high levels learning orientation and service innovation practices in service, market, process, and organization-related dimensions. The hotels in Ilocos Sur have a high level of performance. Managers are still encouraged to pair employees with mentors. Mentoring relationships can foster positive and productive working relationships, helping employees learn and gain encouragement and support in their jobs. When coached with encouragement, employees can help the hotel adapt to changes and reach the next level of success. 2.Hotels should build more networks. By having more connections, there will be bigger opportunities. Having more social networks and local and international professional groups like Hotel and Restaurant Associations of the Philippines and Philippine Hotel Owners Association Inc. will help hotels build stronger connections, thus increasing their financial, guests, and internal business process performance.

The Balanced Scorecard as a Tool Evaluating the Sustainable Performance of Chinese Emerging Family Farms—Evidence from Jilin Province in China

The purpose of this paper is to apply the Balanced Scorecard (BSC) concept to the sustainable performance evaluation of emerging family farms in Jilin, China. A sustainable performance evaluation system was constructed based on the BSC. A questionnaire survey was used with a sample of 156 emerging family farms involved in the production of planting (grain, horticultural crops) and breeding (animal products) enterprises in Jilin, China. The Analytic Hierarchy Process (AHP)-Fuzzy Comprehensive Evaluation method (FCE) was used for the sustainable performance evaluation by different BSC dimensions, farm types, and regions. This empirical study revealed that the BSC is applicable for the farm sustainable performance evaluation in the Chinese context. The key is selecting suitable indicators for the evaluation index system while considering the particularity of market, resources, management, and personnel. The sustainable performance of the investigated family farms is in the slightly above moderate level as a whole. Financial performance and market performance are above moderate, while internal business process performance is moderate, and learning and growth performance is below moderate. They are facing difficult challenges to upgrade in terms of marketing and financing channels, branding, and organic production. Industrial differences existed in the farms’ sustainable performance. Farms combining planting and breeding have better sustainability, which could be a signal for transformation of the traditional single planting or breeding modes in China. The internal business process performance of grain farms is significantly less, due possibly to long-term policy support and protection with less of an emphasis on ecological outcomes. Subtle regional differences in the overall sustainable performance of surveyed family farms suggest that farm performance depends more on management than on external environment.

The Institutional Isomorphism of Environmental Sustainability in Developing Economies - Ecosystem

Coercive pressure has forced the firms to take up environmental measures in the last two decades in emerging economies. Under normative pressure, large firms, whose focus is far more than mere survival, have started appreciating and realizing the long-run benefits of environmental sustainability. Purpose: In a little mature emerging economy, such as India, where environmental awareness is growing. The government facilitates to build an environmental sustainability ecosystem. We investigate how do environmental compliance and environmental practices influence the overall performance? Design/Methodology/Approach: The firm performance was measured in terms of financial, customer, internal business process, and learning and growth performance. A survey instrument was designed using well-established scales and administered to the middle to top corporate management executives to gather 240 data from the Indian firms. A rigorous validity, diagnostics, and SEM were used to test the hypotheses. Findings: The full mediation of environmental practices on the effect of environmental compliance was supported besides the direct impact of environmental sustainability and its dimensions on performance. The results of this study established the institutional isomorphism of the industry ecosystem in developing countries for environmental sustainability. The results have academic and managerial implications discussed in detail. Originality/Value: The examination of mediation relationships in an environmental sustainability context is limited. This paper is among the initial works which deal with complicated mediation relationship drawn from the propositions of institutional theory. The study established and argued that the ecosystem of environmental practices would turn firms towards improved environmental compliance, and eventually enjoy long term performance. Keywords: Environmental sustainability, environmental compliance, environmental practices, firm performance, institutional theory

The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance

PurposeAnalyze the importance of sustainable innovation strategy applied in manufacturing companies in Indonesia which affects the company's financial performance through several mediating variables.Design/methodology/approachThe population in this research was medium and large manufacturing company business units in East Java. Business units are part of a company considered as the profit center. The business unit as the unit of analysis in this research is part of the organization that: (1) is responsible for the production and marketing of a product or set of products; (2) is formed by product type; (3) has its own competitors which are different from competitors of other business units or divisions within a parent company; (4) has a manager who is responsible and has authority over the planning and implementation of strategies to achieve the specified profit target.FindingsInnovation strategy has a significant effect on financial performance. Human capital does not significantly mediate the relationship between innovation strategy and financial performance. Capital performance and internal performance do not mediate the relationship between innovation strategy and financial performance. Management accounting information system does not mediate the relationship between innovation strategy and financial performance. Internal process performance mediates the relationship between innovation strategy and financial performance. Management accounting information system and internal process performance mediate the relationship between innovation strategy and financial performance.Originality/valueThe difference in findings confirms that this research needs to be conducted. On the other hand, there is no research that has comprehensively tested the mediating effects of Human Capital and Management Accounting Information System in the relationship between Innovation Strategy and Internal Process Performance and the Impact on Corporate Financial Performance. The originality of this research can be seen in the use of contingency theory which narrows the gap between the industrial organization (I/O) paradigm and the resource-based view (RBV) regarding competitive advantage and performance. Specifically, this research introduces innovation strategy, human capital, management accounting information system, and internal business process performance as the contingency factors that affect financial performance. Second, empirically, this research tries to reduce the gap in empirical research by offering new research model and new research establishment at the level of strategic business units (SBU) in manufacturing companies in East Java. This research is expected to be useful for policy decision making, especially for managers who want to improve strategic business unit's financial performance.

Effect of corporate environmental sustainability on dimensions of firm performance – Towards sustainable development: Evidence from India

ContextRelatively little research exists on a practical level of sustainable strategies, and organizations must concentrate and appreciate the gravity of the issue. Academicians have started to create awareness among the organizations. However, a consistent and exhaustive association of corporate sustainability with the firm’s performance still requires more investigation. ObjectivesThus, the key aim of this paper is to unravel the impact of environmental sustainability on multiple dimensions of a firm’s performance. Sustainability taken for the study is the environmental dimension of corporate sustainability. Method/Analysis: This study considered financial performance, customer performance, internal business process performance, and learning & growth performance as four dimensions of a firm’s performance. We used well-established scales for the concepts used in the paper, and all are validated in Indian demography using confirmatory factor analysis in AMOS. We collected 200 cross-sectional respondents sample from the senior executives of Indian business organizations. We then analyzed the association of environmental sustainability on the firm’s performance using structural equation modeling in AMOS. FindingsWe found support for our hypotheses. We observed that environmental sustainability has a positive and significant influence on the four vital functional performance of firms. NoveltyThe novelty of this research is to bridges the knowledge gap of establishing a relationship of sustainability with the firm performance considering all key functional dimensions. We also tested the theoretical propositions of stakeholder theory, signaling theory, RBV, and institutional perspective.

The Role of Strategy Implementation in the Relationship Between Strategic Planning Systems and Performance

While substantial research has been done on strategic planning and performance, there is little research on the moderating role of strategy implementation. This study attempts to bridge this gap. The study adopted a descriptive cross-sectional survey with the firm as the unit of analysis. The findings indicate that strategy implementation moderates the relationship between strategic planning systems and market performance as well as internal business process performance but not on return on investment performance. In conclusion, the configuration of planning systems with its theoretical underpinning as resource bundles explain performance variations among firms. The study's implication for practice is that strategic planning systems should be emphasized by business firms as a configuration and not by its domains.

PENERAPAN BALANCED SCORECARD DALAM PENGUKURAN KINERJA ORGANISASI PUBLIK (Studi Kasus Pada Badan Pendapatan Daerah Kabupaten Mojokerto)

ABSTRACTThis study aims to analyze the performance of the Mojokerto Regency Revenue Agency with the Balanced Scorecard approach. Performance is measured through four perspectives: financial perspective, customer perspective, internal business process perspective and learning and growth perspective. This type of research is a descriptive qualitative research with a case study approach. The data used are primary data from interviews and secondary data from documentation. Data analysis was performed by covering four perspectives, the financial perspective was measured by the value for money method, the perspective of the customer with the customer satisfaction index. Internal business process perspective is measured by service cycle efficiency and learning and growth perspective with employee satisfaction index. The results of this study indicate that evaluating performance from a financial perspective is economical, efficient and effective. Performance from the customer's perspective is good, because taxpayers are satisfied with the services provided by the Mojokerto Regency Revenue Agency. The internal business process performance is classified as efficient in providing services, and the assessment of learning and growth perspective performance is good, because employees of the Mojokerto Regency Revenue Agency are satisfied with what is provided by the Mojokerto Regency Revenue Agency. Keywords: Balanced Scorecard, Public Organizations