Internal Business Process Perspective Research Articles

Rancangan Pengukuran Kinerja Perusahaan Dengan Metode Balanced Scorecard Pada CV. Angkasa Raya Teluk Kuantan

This study aims to assess performance using the balanced scorecard method across various perspectives: financial, customer, internal business processes, and growth and learning. The research employs a quantitative approach with primary and secondary data sources, involving 40 respondents from CV Angkasa Raya Teluk Kuantan employees, selected through accidental sampling. Data analysis, including validity and reliability tests, is conducted using SPSS 25. The findings indicate that (1) the financial perspective for CV Angkasa Raya Teluk Kuantan is generally positive, (2) the customer perspective reveals the company's ability to achieve customer satisfaction, (3) the internal business process perspective reflects favorable results in the areas of innovation, operations, and after-sales service, and (4) the growth and learning perspective suggests satisfactory employee satisfaction and effective training programs. The study provides a comprehensive assessment of performance measurement using the balanced scorecard method, offering insights into the company's strengths across various dimensions.

Academic Clinic Development Strategy Through Balanced Scorecard Approach (Study at RSGM-P FKG Usakti Academic Clinic, Indonesia)

The Academic Clinic is a supporting facility for the academic continuity of dental faculty students. The need for the preparation of a strategic plan for the development of academic clinic services as a health organization aims to anticipate various kinds of situations that are always changing and related to external and internal environmental factors. Strategic management tools can help generate some of the best alternative strategies for developing academic clinics with the Balanced Scorecard (BSC) approach. This study aims to develop a development strategy for the Dental and Oral Educational Hospital Faculty of Dentistry Universitas Trisakti (RSGM-P FKG Usakti) Academic Clinic based on four BSC perspectives: finance, customers, internal business processes, and learning and growth. This operational research was conducted using quantitative and qualitative methods. Secondary data was collected from Badan Pusat Statistik (BPS), Hospital Annual Report, and comparable RSGMs. Primary data collection used questionnaires, interviews, and a Consensus Decision Making Group (CDMG) to obtain variables that became strategic factors. Based on four BSC perspectives, it increases academic clinic income from financial perspectives, provides easy access and increases customer trust for customer perspectives, captures market opportunities, builds a good image of academic clinics from an internal business processes perspective, and increases human resource capabilities for learning and growth perspective.

KEBERHASILAN USAHA DITINJAU DARI BALANCE SCORECARD

This research aims to develop a system for measuring the organizational performance of real estate development companies based on the concept of Balance Scorecard (BSC) and Analytical Hierarchy Process (AHP) at PT. Meka Asia Property. This research is a type of quantitative research with a descriptive approach. This research uses primary data and secondary data with several data collection methods including interviews, questionnaires, literature studies and documentation. The research results show that PT. Meka Asia Properti has performed well. Judging from the average score obtained, it is 3.7 which is included in "Good Company Performance". From the AHP results, the weight of each perspective is 0.64 for the customer perspective which shows the highest priority, and than the internal business process perspective at 0.21, then the financial perspective with a weight of 0.11, then the last one is 0 .04 for the growth and learning perspective which has the lowest weight

Analysis of Employee Performance Indicators Using the Human Resource Scorecard Approach and Analytical Hierarchy Process

Measuring employee performance is important for companies to carry out their business processes to meet people's electricity needs. This research aims to determine the most important indicators that can improve employee performance using the Human Resource Scorecard (HRSC) method approach and weighting using the Analytical Hierarchy Process (AHP). To find out the most important indicators, they are determined by accumulating key informant assessments in this research which are then analyzed using AHP with the help of the superdecision application. The research results show that the main perspective that must be considered is the customer perspective which has the highest priority weight. Then for each perspective on the HRSC theoretical approach, the key performance indicator (KPI) that PT PLN Pusmanpro Semarang must prioritize based on the highest priority weight is the KPI Reward amount (0.024351) in the financial perspective, KPI speed of service (0.134916 ) from the customer perspective, KPI for the number of projects implemented (0.023622) from the internal business process perspective, and KPI for increasing employee understanding of their job descriptions (0.035857) from the learning & growth perspective. To be able to improve the performance of its employees, PT PLN Pusmanpro Semarang must consider each of the most important indicators from each HRSC perspective.

Kinerja Keuangan Berbasis Konsep BSC (Balance Scorecard) Berdasarkan Prespektif Financial

The purpose of this research is to understand how the Balanced Scorecard is implemented as an alternative performance measurement for companies using a qualitative descriptive approach. Data analysis based on the Balanced Scorecard concept serves as a guide for researchers to elaborate on information at Bank 9 Jambi, indicating performance measurement based on three perspectives: financial perspective, customer perspective, and internal business perspective. The results of this research provide information on the performance measurement of Bank 9 Jambi using the Balanced Scorecard method for the period 2017-2019. Researchers can draw conclusions regarding the performance measurement of the company using the Balanced Scorecard method at PT. Bank 9 Jambi, considering the financial perspective of PT. Bank 9 Jambi appears to be good. From the customer perspective, the performance of PT. Bank 9 Jambi seems satisfactory. The internal business process perspective suggests that continuous development is needed for PT. Bank 9 Jambi.

Evaluasi Kinerja Rumah Sakit Islam Ibnu Sina Padang Panjang Menggunakan Perspektif Balance Scorecard

Padang Panjang with the Balance Scorecard model which describes hospital performance in 2021-2022. This research was conducted using a mixed methods method using a case study at the Ibnu Sina Islamic Hospital, Padang Panjang. The data used in this research is primary data through questionnaires and secondary data through observation and document review. Performance measurement using the Balance Scorecard method includes four perspectives, namely financial, customer, internal business processes, growth and learning. The results of measuring the performance of Ibnu Sina Islamic Hospital Padang Panjang in 2021-2022 from a financial perspective are very good. From a customer perspective: patient satisfaction and patient retention are good, patient acquisition is not good. Internal business process perspective: (BOR), (ALOS), (BTO) and (TOI) are not good. Growth and learning perspective Employee satisfaction, turnover and employee productivity are good, employee training is still not good. Of the 15 performance indicators measured, 9 indicators have reached the standard/target (60%), while the other 6 indicators (40%) have not reached the standard/target.

Business Performance Analysis Of Samba Lokan Oswari Food Using Balanced Scorecard

Purpose of this study was to analysis the performance of Samba Lokan Oswari Food in Mukomuko Regency using the balanced scorecard methode based on four perspektives, namely financial perspective, custumer perspective, internal  business process perspective, and learning and growth perspective. Respondents in this study consisted of 1 business owner, 43 customers and 6 employees. The data used in this study are primary data obtained through interviews with business owners, customers and employees. And secondary data obtained from literature or previous research. The result showed that the business performance of Samba Lokan Oswari Food based on a financial perspective with a total score of 3, a custumer perspective with a total score of 1, an internal business process with a score of 1, and learning and growth perspective with a score of 2. Overall, the company value obtain Samba Lokan Oswari Foods business was 0.64. Based on the rating scale, the business performance of Samba Lokan Oswari Food was in the “good” category.

The Influence of Financial Literacy on MSME Performance is Mediated by Financial Behavior and Financial Inclusion (Study in Kewapante District-Sikka Regency)

This research is motivated by the performance problems of MSMEs in Kewapante District-Sikka Regency from a financial perspective, customer perspective, internal business process perspective and learning and growth perspective. This research aims to determine and analyze the influence of financial literacy, financial behavior and financial inclusion on the performance of MSMEs in Kewapante District, Sikka Regency. Apart from that, this research also aims to determine and analyze the role of financial behavior variables and financial inclusion in mediating the influence of financial literacy on the performance of MSMEs in Kewapante District, Sikka Regency. This type of research is quantitative associative using a path analysis model. The population in this study was 257 MSME actors in Kewapante District, Sikka Regency. Based on the Yamane formula, the number of samples was 156 people and the determination of sample members was based on the Proportionate Random Sampling Technique. Data was collected through questionnaires and analyzed using descriptive methods and hypothesis testing was carried out using PLS (Partial Least Square). The results of the descriptive analysis show that the variables of financial literacy, financial behavior, financial inclusion and MSME performance have been well practiced by MSME actors in Kewapante District, Sikka Regency. The results of hypothesis testing show that: 1) financial literacy has a positive and insignificant effect on the performance of MSMEs, 2) financial literacy has a positive and significant effect on financial behavior, 3) financial literacy has a positive and significant effect on financial inclusion, 4) financial behavior has a positive and significant effect on significantly to the performance of MSMEs, 5) financial inclusion has a positive and significant effect on the performance of MSMEs, 6) financial behavior is able to mediate the influence of financial literacy on the performance of MSMEs, and 7) financial inclusion is able to mediate the influence of financial literacy on the performance of MSMEs.

ANALYSIS OF THE APPLICATION OF THE BALANCE SCORECARD METHOD IN MEASURING THE PERFORMANCE OF PT. KENCANA PESAKA ABADI

This study aims to analyze the company using four perspectives, namely the financial perspective. Customer perspective, internal business process perspective, learning and growth perspective. The research method used is descriptive qualitative using secondary and primary data sources of PT Kencana Pesaka Abadi in 2018-2020 and data collection methods using documentation, observation and interviews. Results Based on research that the application of the Balance Scorecard method in measuring company performance 2018-2020 has been effective with the company's health level. KEP-100/MBU/2002 77.83% with a weighted value of 100%, the company's performance value is A = HEALTHY from a financial perspective, customer perspective, business and internal perspective, growth and learning perspective.

PENILAIAN KINERJA KEUANGAN LPD DESA PAKRAMAN ISEH MENGGUNAKAN METODE BALANCED SCORECARD

The purpose of this study was to determine the financial performance of LPDIseh Village using the Balanced Scorecard method. This research uses qualitative andquantitative methods. The data collection techniques used in this study were interviewsand documentation, in which the chairmen and employees of the Iseh Village LPD wereused as respondents. The data analysis technique used in this research is descriptivequantitative. Based on the results of research on the financial perspective starting fromthe ratio of capital, liquidity, and profitability can be categorized as healthy according tothe valuation standards. From a customer perspective, as measured by acquisition,retention and profitability, customers can be categorized as healthy. In the perspective ofinternal business processes measured by the interview method can be categorized ashealthy. And from the perspective of learning and growth as measured by HumanResources (HR), technology systems and company procedures can be categorized ashealthy.

PENINGKATAN KINERJA DENGAN MELAKUKAN ANALISIS PERANCANGAN MENGGUNAKAN PENDEKATAN BALANCED SCORECARD PADA RSUD DI WILAYAH INDONESIA TIMUR (STUDI KASUS PADA RSUD DR.T.C.HILLERS MAUMERE)

The purpose of this research is to design the performance measurement by using the Balanced Scorecard approach at Dr.T.C.Hillers Maumere Hospital. A balanced scorecard helps the hospital achieve strategic targets from four perspectives: internally and externally. The methods that are used in collecting the data are observation, interview, and documentation. Based on the discussion result on four indicators of the Balanced Scorecard at Dr.T.C.Hillers Maumere Hospital shows the result of customer perspective which needs to be measured to increase patient satisfaction and loyalty, the financial perspective needs indicator to raise service revenue and cost control (streamline costs) so it can reach independent finance, internal business process perspective needs measurement to increase service innovation, measurement to increase basis service quality and reference, measurement to increase efficiency and effectiveness of service provision procedure and measurement to increase assets management, and then on growth and learning perspective by doing measurement to increase network technology utilization and quality human resources. Thus, it can be concluded that using the Balanced Scorecard as a performance measuring tool could help the hospital attain long-term success in a competitive market situation.
 Keywords:  Performance Measurement; Strategic Target; Balanced Scorecard; Regional Public Hospital

Balanced Scorecard Internal Process Perspective: Applying Data Analytics to Monitor Police Department Performance

ABSTRACT Employers expect graduates to perform data analytics using both organizational and publicly available data. Interestingly, few teaching cases provide students with needed exposure to data analytics in managerial or governmental accounting. In this case, students assume the role of a managerial accountant employed at Municipal Consulting, LLC. Students assist the Police Commissioner in using a Balanced Scorecard approach to analyze how her department responds to crime patterns and to develop next year’s budget. This case requires students to critique, analyze, and evaluate Internal Business Process Perspective Balanced Scorecard measures supported by publicly available data using data visualization software. The case includes instructions for both Tableau and Power BI. The case covers three skills: (1) extract, transform, and load data; (2) develop data visualization software experience; and (3) analyze data. The case is designed for senior level undergraduate and graduate courses in managerial, data analytics, and governmental accounting.

SMALL AND MEDIUM ENTERPRISE DEVELOPMENT STRATEGY: SWOT-BALANCED SCORECARD PERSPECTIVE

This study aims to find out what strategy should be used by UKM Rai SJ Leather by using SWOT analysis, where the Balanced Scorecard is used as the basis for strategy formulation. Informants were selected based on the consideration that the person was considered to know the most about various information related to the company's operational strategy. In this study, the authors use primary data and secondary data. The research method used is a qualitative method. Data collection techniques using library research, interviews, and internet studies. The data analysis technique was carried out by means of data reduction, data presentation, and verification. The results showed that after weighting using the IFAS matrix with a value of 1.95 and the EFAS matrix with a value of -0.5, the Rai SJ Leather SME is located in quadrant two. The strategy that must be used in quadrant two is concentric diversification by utilizing strengths to overcome various threats. The strategy from the growth and learning perspective is that SMEs must recruit human resources who have knowledge and abilities in the field of technology and quality control; in the internal business process perspective, the strategy that must be carried out is to make new innovations, the strategy from the customer perspective is to increase the brand to be recognized more widely, the strategy on a financial perspective is to increase revenue. Keywords: Balanced Scorecard, Business Strategy, SWOT Analysis.

Evaluasi Program Penyaluran Dana Zakat, Infaq dan Shadaqah Kepada Pelaku Usaha

The role of the Amil Zakat Institution (Laznas) Berdaya Sejahtera Mandiri (BSM) for the Ummah is to manage the ZIS funds (zakat, infaq, shadaqah) as well as possible and as safely as possible in the form of programs that are beneficial to the people and have sustainable benefit values. The aims of the research are (1) to analyze the program process for channeling ZIS funds to business actors; (2) Analyzing the performance and development of program beneficiary mustahik; and (3) Predicting the development of the ZIS fund distribution program to business actors in the future. The research location was carried out at the BSM Village Program located in three villages, namely Rejosari Village, Lampung, Kedarpan Village, Purbalingga; Jati Village, Trenggalek. The research time spans seven months, from January to July 2022. Data processing uses strengths, weaknesses, opportunities and threats (SWOT)-Balanced Scorecard (BSC). The validity test analysis of the four perspectives shows valid results. Reliability test analysis on the four BSC perspectives is reliable (reliable). The results of the analysis of financial ratios, seen from the ratio of liquidity, solvency and profitability show quite healthy results, namely the program for channeling ZIS funds to business actors is running well, can run their business, and has good performance. The results of the SWOT-BSC analysis provide alternative strategies that can be carried out in the future, namely (1) A financial perspective by strengthening literacy programs and building an integrated service system to increase public trust; (2) Perspective of members by strengthening GCG and HR capacity, as well as socializing work programs to prospective muzakki; (3) Internal business process perspective by increasing internal marketing to BSI customers and standardizing SOPs so that the program runs optimally; (4) The perspective of learning and growth by conducting intensive assistance, as well as creating programs that are in line with the BSI program. The results of the analysis using the QSP matrix show that the priority strategy that can be implemented is to provide intensive assistance so that program beneficiaries become bankable

Analisis Kinerja Puskesmas Dengan Menggunakan Pendekatan Balanced Scorecard

This study aims to measure the performance of Sagaranten Health Center using a Balanced approach. This study used descriptive qualitative method. Data collection by observation, interviews, questionnaires, and documentation. The analytical technique used in this study is descriptive analysis used to descriptive the data that has been collected. Data description is carried out by measuring each performance from the perspectives contained in the Balanced Scorecard,  namely financial perspective, customer perspective, internal business process perspective, growth and learning perspective. The results of this study show that Puskesmas Sagranten has a satisfactory performance both in aspects of finance, customers, internal business processes, growth and learning. Although the puskesmas has achieved adequate performance, there is still room for improvement. Such as improving service quality and developing human resources.

Implementation of The Balanced Scorecard in Measuring The Performance of A Company

This research aims to determine the company's performance at PT. Bank Rakyat Indonesia Syariah, Tbk. Which is used to measure and evaluate with the balanced scorecard method approach. This study uses the balanced scorecard method which evaluates in four important perspectives at PT. Bank Rakyat Indonesia Syariah, Tbk which includes a financial perspective, internal business process perspective, customer perspective, and growth and learning perspective from the 2019-2020 period.

Scaling Up Banking Performance for the Realisation of Specific Sustainable Development Goals: The Interplay of Digitalisation and Training in the Transformation Journey

The main purpose of this study was to examine how digitalisation with a mediating role of training influences banking performance and further how banking performance helps in realisation of specific sustainable development goals (SDGs). Data were gathered from 402 employees from public, private, and foreign sector banks. Digital culture, digital technologies, and digital skillsets are the sub-scales of digitalisation. For training, three types of training (on the job training, off the job training, and special training) were considered. Banking performance was measured through balanced score card covering customer, financial, internal business process, and innovation and learning perspective. This study considered SDG1: eradication of poverty; SDG5: gender equality; and SDG8: economic growth and decent work. Partial Least Square-Structural Equation Modelling was used to examine relationship among digitalisation, training, banking performance, and the realisation of specific sustainable development goals (SDG1, SDG5, and SDG8). The results highlighted that digitalisation has a positive association with training and with banking performance (with β values of 0.692 and 0.531). The direct effect of digitalisation on banking performance (with β value is 0.316) was significant; however, the effect was enhanced when training was used as a mediating variable between digitalisation and banking performance (β: 0.367). Furthermore, the results suggest that banking performance has a positive association with realisation of specific SDGs (β: 0.867). In the designed model, it can be seen that the predictors (digitalisation and training) explained 61.1 percent of banking performance. This paper, by combining digitalisation and training with banking performance, provided an integrated approach to contribute towards the realisation of sustainable development goals (SDG1, SDG5, and SDG8). The final integrated model with digitalisation, training, and banking performance as predictors explained 75.6% of variation in exogenous variable, i.e., the realisation of specific SDGs. The results indicate an important role of digitalisation and training in scaling up banking performance for the realisation of specific SDGs.

Analisa Performasi Terhadap Implementasi Pengelolaan Pelanggan Bisnis (Korporasi) Melalui Metode Balance Scorecard Pada Divisi Enterprise PT.Telkom Indonesia (Persero), Tbk Indonesia (Persero), Tbk

This study analyzes the performance of the implementation of business (corporate) customer management in the Enterprise Division of PT Telkom Indonesia (Persero), TBK  Indonesia (Persero) Tbk using the Balance scorecard method. Data were collected by observation, interviews and documentation. The data were analyzed using qualitative methods. Data were collected by observation, interviews and documentation. The data were analyzed using qualitative methods. The purpose of this study is to see how the implementation of PT Telkom Indonesia (Persero), TBK  Indonesia (Persero) Tbk's business customer management implementation, as a customer-oriented business strategy so that it can adapt to changes in the telecommunications industry that take place very quickly. From the results of the study, it was found that the performance analysis of the implementation of business customer management of PT Telkom Indonesia (Persero), TBK  Indonesia (Persero) Tbk, using a balance scorecard showed a Positive Value (GOOD), where from a financial perspective it was obtained that the achievement of Rev 106% of the target (period of 2022) and the value of sales achievement of 122% of the target (period of 2022), the perspective of customers with one of the main parameters is the achievement of the CSLS index (customer loyalty index) worth 83.4%, the perspective of internal business processes is carried out by implementing a number of Business Process Digitalization so that it is more compliant and effective (lean),  and the perspective of active learning and growth is carried out through Knowledge Sharing and Success Story to accelerate HR learning, so that in general BSC performance is above 100%, which is very potential to maintain business sustainability and capital to continue to carry out growth strategies.
 Keywords: Customer management, business (corporate) customer, balance scorecard, financial perspective, customer perspective, internal business process perspective, learning and growth perspective.

PENGUKURAN KINERJA BALANCED SCORECARD (STUDI KASUS PADA PT. TELKOM INDONESIA TBK., WITEL SUMATERA UTARA)

This study's purpose is to analyze company performance from a customer, internal business process, learning and growth, and financial perspectives using the balanced scorecard approach at PT. Telkom Indonesia Tbk., Witel North Sumatra. The sampling method used is purposive sampling. The number of employee and customer/consumer respondents taken for this study were 44 and 78 respectively. The results showed the company's performance PT. Telkom Indonesia Tbk., Witel Sumatera Utara on a good customer perspective (mean 3.90) with a BSC score of 78.00%, on a very good internal business process perspective (mean 4.57) with a BSC score of 91.40%, on a very good learning and growth perspective (mean 4.44) with a BSC score of 88.80%, and in a good financial perspective with a BSC score of 209.80%. The results showed that the total BSC score was 468.00%. This means that the performance achievements of the Customer, Internal Business Process, Learning and Growth, and Financial Perspective exceeded the target.

Balanced Scorecard And Company Performance

Performance is the result of an effort that is used to fulfill the achievements of a person or organization. Company performance can be used as a benchmark in knowing the success of the company's strategy, besides that performance measurement also shows the contribution of workers in improving an achievement in accordance with the company's goals and objectives. This study aims to analyze the relationship between balanced scorecards, namely financial perspective, customer perspective, internal business process perspective, learning perspective and growth on financial performance in consumer goods industry companies listed on the IDX for the 2019-2022 period. With a total sample of 160 samples in the research period for 4 years. The sampling technique used in this study was purposive sampling. With quantitative descriptive data analysis techniques. Based on the results of the financial perspective with measurements using ROE and ROA ratios, average performance results with a good level of performance are obtained. The customer perspective shows the same results as the financial perspective with a good level of performance. As for the perspective of business and internal processes, the results show average performance with a fairly good level of performance. The learning and growth perspective shows excellent performance level results in the company