Balanced scorecard: Performance measurement of state-owned enterprises
Keywords:
Balanced Scorecard, Customer Perspective, Financial Perspective, Growth and Learning Perspective, Process Bisnis Internal PerspectiveAbstract
This study aims to determine the effect of balance scorecard on the performance of PT Antam Tbk. The financial statements used in this study are balance sheet and income statement for 10 years (quarterly). There is 1 indicator for each perspective. Data processing using Spss version 26. The results obtained are a financial perspective, a consumer perspective and an internal business process perspective that positively affect PT Antam's company performance. However, the results show that the growth and learning perspective negatively affects PT Antam's company performance. The benefit of this research for science is that the use of each assessment perspective in balanced scorecard analysis cannot be separated from each other so that cooperation between several fields of science is needed in the implementation of research.
References
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Sagala, S. A., & Siagian, V. (2021). Penilaian Kinerja Menggunakan Metode Balanced Scorecard Pada Perusahaan Sektor Farmasi Sebelum dan Semasa Covid (2019-2020) yang Terdaftar di BEI. Jurnal Perspektif, 19(2), 145–149. https://doi.org/10.31294/jp.v19i2.11269
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Wutun, M. B. M. G., Niha, S. S., & Manafe, H. A. (2023). Financial attitude and financial behavior analysis towards student financial literacy in Kupang City. Enrichment : Journal of Management, 13(1), 644–653. https://doi.org/10.35335/enrichment.v13i1.1304
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Zuniawan, A., Julyanto, O., Suryono, Y. B., & Ikatrinasari, Z. F. (2020). MPLEMENTASI METODE BALANCED SCORECARD UNTUK MENGUKUR KINERJA DI PERUSAHAAN ENGINEERING (Study Case PT. MSE). Journal Industrial Servicess, 5(2), 251–256. https://doi.org/10.36055/jiss.v5i2.8008
Amaral, M. A. L., & Wutun, M. B. M. G. (2022). Penggunaan Teori Biaya Transaksi Dalam Perilaku Pembelian Online. JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis Dan Inovasi Universitas Sam Ratulangi)., 9(1), 30–41. https://doi.org/10.35794/jmbi.v9i1.36605
Banker, R. D., Chang, H., & Pizzini, M. (2011). The judgmental effects of strategy maps in balanced scorecard performance evaluations. International Journal of Accounting Information Systems, 12(4), 259–279. https://doi.org/10.1016/j.accinf.2011.08.001
Capelo, C., & Dias, J. F. (2009). A system dynamics-based simulation experiment for testing mental model and performance effects of using the balanced scorecard. System Dynamics Review, 25(1), 1–34. https://doi.org/10.1002/sdr.413
Cohen, S., Thiraios, D., & Kandilorou, M. (2008). Performance parameters interrelations from a balanced scorecard perspective: An analysis of Greek companies. Managerial Auditing Journal, 23(5), 485–503. https://doi.org/10.1108/02686900810875307
Databoks.katadata. (2019). Kalimantan Timur Miliki PDRB Sektor Tambang Tertinggi. https://databoks.katadata.co.id/datapublish/2021/03/19/kalimantan-timur-miliki-pdrb-sektor-tambang-tertinggi
Dewi Fitriyani. (2014). Balanced Scorecard: Alternatif Pengukuran Kinerja Organisasi Sektor Publik. Jurnal Cakrawala Akuntansi, 6(1), 16–31. https://osf.io/preprints/j2gry/
Galib, M., & Hidayat, M. (2018). Analysis of Company Performance Using the Balanced Scorecard Approach in Bosowa Propertindo. Seiko Journal of Management Business, 2(1), 92–112. https://journal.stieamkop.ac.id/index.php/seiko
Gamal, A. (2017). The Effect of Balanced Scorecard on the Private College Performance (Case Study at the University of WR Supratman Surabaya). Archives of Business Research, 5(5). https://doi.org/10.14738/abr.55.3093
Harningrum, Y. L., & Aisyah, M. N. (2021). PERFORMANCE MEASUREMENT ANALYSIS USING BALANCE SCORECARD IN dr. H. SOEWONDO KENDAL HOSPITAL. Nominal: Barometer Riset Akuntansi Dan Manajemen, 10(1), 71–81. https://doi.org/10.21831/nominal.v10i1.32583
Humphreys, K. A., & Trotman, K. T. (2011). The balanced scorecard: The effect of strategy information on performance evaluation judgments. Journal of Management Accounting Research, 23(1), 81–98. https://doi.org/10.2308/jmar-10085
Madsen, D. Ø., & Stenheim, T. (2015). The balanced scorecard: a review of five research areas. American Journal of Management, 15(2), 24–41.
Makarov, V. A., Petnikova, V. M., & Shuvalov, V. V. (2016). A note on the judgmental effects of the balanced scorecard’s information organization. Journal of Physics: Conference Series, 737(1), 531–540. https://doi.org/10.1088/1742-6596/737/1/012005
Mariza, I. (2003). Pengukuran Kinerja Dengan Balanced Scorecard. The Winners, 4(2), 127. https://doi.org/10.21512/tw.v4i2.3815
Menna, A. D., & Temesvari, N. A. (2022). Penerapan Balanced Scorecard di Rumah Sakit Indonesia. Jurnal Manajemen Informasi Kesehatan Indonesia, 10(1), 2337–2585.
Nasional.kontan. (2023). Kontribusi Sektor Pertambangan dan Penggalian ke Pertumbuhan Ekonomi Terus Meningkat. https://nasional.kontan.co.id/news/kontribusi-sektor-pertambangan-dan-penggalian-ke-pertumbuhan-ekonomi-terus-meningkat
Provkaltara, D. (2022). Produksi Pertambangan Masih Jadi Pertumbuhan Tertinggi. https://diskominfo.kaltaraprov.go.id/produksi-pertambangan-masih-jadi-pertumbuhan-tertinggi/
Putu, N., Christina, Y., & Sudana, I. P. (2013). Penilaian Kinerja Pada PT. Adhi Karya Dengan Pendekatan Balanced Scorecard. E-Jurnal Akuntansi Universitas Udayana, 5(3), 516–529.
Rahmawati, N. E. K. A., Ekonomi, F., & Maret, U. S. (2011). Pengaruh Penerapan Balanced Scorecard.
Riyana, D. (2017). Pengukuran Kinerja Perusahaan PT Indofood Dengan Menggunakan Balanced Scorecard. Jurnal SEKURITAS (Saham, Ekonomi, Keuangan Dan Investasi), 1(2), 42–53. http://openjournal.unpam.ac.id/index.php/SKT/article/view/746
Sagala, S. A., & Siagian, V. (2021). Penilaian Kinerja Menggunakan Metode Balanced Scorecard Pada Perusahaan Sektor Farmasi Sebelum dan Semasa Covid (2019-2020) yang Terdaftar di BEI. Jurnal Perspektif, 19(2), 145–149. https://doi.org/10.31294/jp.v19i2.11269
Tuan, T. T. (2020). The impact of balanced scorecard on performance: The case of Vietnamese commercial banks. Journal of Asian Finance, Economics and Business, 7(1), 71–79. https://doi.org/10.13106/jafeb.2020.vol7.no1.71
Wutun, M. B. M. G., Niha, S. S., & Manafe, H. A. (2023). Financial attitude and financial behavior analysis towards student financial literacy in Kupang City. Enrichment : Journal of Management, 13(1), 644–653. https://doi.org/10.35335/enrichment.v13i1.1304
Wutun, M. M. (2021). Analisis Balanced Scorecard Dalam Pengukuran Kinerja Radio Republik Indonesia Kupang. Inspirasi Ekonomi : Jurnal Ekonomi Manajemen, 2(4), 1–14. https://doi.org/10.32938/jie.v2i4.865
Zuniawan, A., Julyanto, O., Suryono, Y. B., & Ikatrinasari, Z. F. (2020). MPLEMENTASI METODE BALANCED SCORECARD UNTUK MENGUKUR KINERJA DI PERUSAHAAN ENGINEERING (Study Case PT. MSE). Journal Industrial Servicess, 5(2), 251–256. https://doi.org/10.36055/jiss.v5i2.8008
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Published
2023-10-30
How to Cite
Wutun, M. B. M. G. ., & Man, S. (2023). Balanced scorecard: Performance measurement of state-owned enterprises. Journal of Management Science (JMAS), 6(4), 714–720. Retrieved from https://exsys.iocspublisher.org/index.php/JMAS/article/view/324
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