BALANCED SCORECARD: ALAT UKUR KINERJA DESA WARINGIN JAYA DALAM MEWUJUDKAN TATA KELOLA PEMERINTAHAN

Wulan Lestari, Aditya Fadillah Azka, Vinna Ayu Agustine, Novita Novita

Abstract


The allocation of Village Funds (ADD) must be balanced with the achievement of good performance by producing outputs and benefits that can be felt tangibly by all levels of villagers. The purpose of this study is to help the government in Waringin Jaya Village determine the performance measure of institutions by using a balanced scorecard that is balanced with public service standards in achieving good governance. The method in this research is qualitative descriptive with data collection techniques, namely interviews, questionnaires, observations and documentation. This research produces a balanced scorecard design with the perspective of service to the community as the main measure and supported by financial perspectives, internal processes, as well as growth and learning based on the principles of good governance. This design is expected to be a measure of the performance of the Waringin Jaya Village government in realizing good community services and community welfare development from the allocation of village funds received from the central government.

 Keywords: Public Sector Organisations, Balanced scorecard, Public Services, Governance


Full Text:

PDF

References


.2015. SWOT Balanced Scorecard Teknik Menyusun Strategi Korporat yang Efektif plus Cara Mengelola Kinerja dan Resiko. Jakarta: PT. Gramedia Pustaka Utama.

. 2003. Keputusan Mentri Pendayagunaan Aparatur Negara (KepMenPan) No. 63. Jakarta.

. 2005. Peraturan Pemerintah (PP) No.72 Tentang Desa. Jakarta

. 2006. Peraturan Daerah (PERDA) No.18 Alokasi Dana Desa. Jakarta

Azka, A. F., Pratiwi, A. M., Safira, A. P., Ulhaq, G. M. D., & Novita, N. (2023). CAN GOOD GOVERNANCE IN MOSQUES INCREASE THE PROSPERITY OF MOSQUES IN THE 4.0 ERA? Applied Accounting and Management Review (AAMAR), 1(2), 46. https://doi.org/10.32497/aamar.v1i2.4173

Daniels, Bobbie, dkk. A Framework For Governmental Organizations’ Balanced Scorecard. Jackson State University

Daniri, Mas. 2014. Lead by GCG. Jakarta: Gagas Bisnis.

Dodor, Jean Baptiste K., Gupta, Rameshwar D., dan Daniels, Bobbie. A Framework for Governmental Organizations’ Balanced Scorecard. Jackson State University

Dwiyanto, Agus. 2014. Mewujudkan Good Governance Melalui Pelayanan Publik. Yogyakarta: Gadjah Mada University Press.

Fatimatussoleha, A., & Novita, N. (2020). IMPLIKASI PRINSIP ISLAMIC GOOD GOVERNANCE TERHADAP KINERJA LEMBAGA WAKAF. IKRAITH-EKONOMIKA, 3(1), 13-22.

Febrianti, I., Rahmi, H., & Novita, N. (2020). BALANCED SCORECARD SEBAGAI DASAR PENYUSUNAN ANGGARAN BERBASIS KINERJA UNTUK MENCAPAI PILAR SDGs. Febrianti | E-Prosiding Akuntansi. https://trilogi.ac.id/journal/ks/index.php/EPAKT/article/view/774

Febrina, F., & Rachmawati, N. A. (2023). Diversity of Book-Tax Conformity in Asean 4: Philippines, Indonesia, Malaysia, and Singapore. Jurnal Akuntansi dan Bisnis, 23(1).

Fitria, S. M., & Novita, N. (2020). Six Sigma Sebagai Strategi Bisnis Dalam Upaya Peningkatan Kualitas Produk. Jati: Jurnal Akuntansi Terapan Indonesia, 3(1), 1- 14. https://doi.org/10.18196/jati.030121

Hasanah, N., & Novita, N. (2019). VILLAGE FUND: A BALANCED SCORECARD APPROACH. ACCRUALS (Accounting Research Journal of Sutaatmadja), 3(1), 106–130. https://doi.org/10.35310/accruals.v3i1.44

Kaplan, Robert S. dan David P. Norton. 2001. The strategy-Focused organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Boston: Harvard Business School Press

Kaplan, Robert S. dan Norton, David P. 1996. Balanced scorecard Menerapkan Strategi Menjadi Aksi.

Lastiati, A., Siregar, S. V., & Diyanty, V. (2020). Tax Avoidance and Cost of Debt: Ownership Structure and Corporate Governance. Pertanika Journal of Social Sciences & Humanities, 28(1).

Mulyadi. 2007. Sistem Terpadu Pengelolaan Kinerja Personel Berbasis Balanced Scorecard. Yogyakarta: Unit Penerbit dan Percetakan Sekolah Tinggi Ilmu Manajemen YKPN.

Nawirah. 2012. Penerapan Sistem Manajemen Strategi Berbasis Balanced Scorecard Pada Organisasi Sektor Publik. Universitas Islam Negeri Maulana Malik Ibrahim

Nor, Wahyudin. 2012. Penerapan Balanced scorecard pada Pemerintah Daerah. Fakultas Ekonomi Universitas Palangka Raya. AUDI Jurnal Akuntansi & Bisnis Vol.7 No. 2. Palangka Raya, Kalimantan Tengah.

Rachmawati, N. A., & Martani, D. (2014). Pengaruh large positive abnormal book-tax differences terhadap persistensi laba. Jurnal Akuntansi dan Keuangan Indonesia, 11(2), 1.

Rachmawati, N. A., & Martani, D. (2017). Book-tax conformity level on the relationship between tax reporting aggressiveness and financial reporting aggressiveness. Australasian Accounting, Business and Finance Journal, 11(4), 86-101.

Rachmawati, N. A., Gani, L., & Rossieta, H. (2017). Loyalitas nasabah dan kinerja perBankan di indonesia. Jurnal Keuangan dan Perbankan, 21(1), 144-156.

Rachmawati, N. A., Ramayanti, R., & Setiawan, R. (2021). Tingkat Kesadaran dan Kesiapan Pelaku Umkm Dalam Menyusun Laporan Keuangan dan Pajak. Jurnal Akuntansi dan Bisnis, 21(2).

Rachmawati, N. A., Utama, S., & Siregar, S. V. N. P. (2020a). Persistensi Laba Antar Level Kompetisi Industri: Studi Empiris pada Perusahaan Amerika Serikat. Jurnal Akuntansi dan Bisnis, 20(1), 1-16.

Rachmawati, N. A., Utama, S., Martani, D., & Wardhani, R. (2019). Determinants of the complementary level of financial and tax aggressiveness: a cross-country study. International Journal of Managerial and Financial Accounting, 11(2), 145-166.

Rachmawati, N. A., Utama, S., Martani, D., & Wardhani, R. (2020b). Do country characteristics affect the complementary level of financial and tax aggressiveness?. Asian Academy of Management Journal of Accounting & Finance, 16(1).

Rachmawati, N. A., Utama, S., Martani, D., & Wardhani, R. (2023). Complementary level of financial and tax aggressiveness and the impact on cost of debt: A cross-country study. South African Journal of Accounting Research, 37(3), 161-176.

Ramadhani, R., & Novita. (2023). PERAN TATA KELOLA DALAM MENINGKATKAN KEMAKMURAN MASJID: ojs.unsulbar.ac.id. https://doi.org/10.31605/jepa.v6i1.2988

Ramayanti, R., Rachmawati, N. A., Azhar, Z., & Azman, N. H. N. (2023). Exploring intention and actual use in digital payments: A systematic review and roadmap for future research. Computers in Human Behavior Reports, 100348.

Rangkuti, Freddy. 2004. Analisis SWOT Teknik Membedah Kasus Bisnis. Jakarta: PT. Gramedia Pustaka Utama.

Republik Indonesia. 1995. Keputusan Mentri Pendayagunaan Aparatur Negara (KepMenPan) No. 85. Jakarta.

Sahri, N. A., & Novita. (2019). Kaizen Costing Sebagai Perbaikan Berkelanjutan Untuk Meningkatkan Keunggulan Bersaing Pada E-Commerce. Jurnal Kajian Akuntansi, 3(1), 18–43.

Setyanto, Nasir dkk. Penerapan Balanced Scorecard pada Pengukuran Kinerja Lembaga Pendidikan. Malang: Universitas Brawijaya

Solekhan. 2012. Penyelenggaraan Pemerintahan Desa Berbasis Partisipasi Masyarakat dalam Membangun Mekanisme Akuntabilitas. Malang: Setara Press.

Soraya, L. R., & Rachmawati, N. A. (2021). Determinats Of The Amount Of Related Party Transaction: Tax Expense And Institutional Ownership. Jurnal Reviu Akuntansi Dan Keuangan, 11(1), 30-39.

Sugiyono. 2014. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Suryana, I dan Erawati, Ni. 2012. Pengukuran Kinerja PDAM Kabupaten Buleleng dengan Metode Balanced Scorecard. Bali: Universitas Udayana.

Wahyuni dkk. 2004. Balanced Scorecard Untuk Manajemen Publik. Yogyakarta: YPAPI

Wahyuni, R. S., & Novita, N. (2021). COSO ERM Framework as the Basis of Strategic Planning in Islamic Banking. Jurnal Keuangan dan Perbankan, 25(1), 21-35.

Zamzami, M., & Novita, N. (2021). Apakah Gemba Kaizen Mampu Meningkatkan Kinerja Nonkeuangan Perguruan Tinggi?. Jurnal Akuntansi Multiparadigma, 12(1), 207-220.




DOI: https://doi.org/10.31326/tabr.v5i1.1978

Refbacks

  • There are currently no refbacks.


View My Stats