THE APPLICATION OF BALANCED SCORECARD APPROACH AS THE YARDSTICK OF BANK PERFORMANCE ASSESSMENT

Authors

  • Pompong Budi Setiadi Higher Education of Economy Science of Mahardika Surabaya
  • Ratna Ursula S. Higher Education of Economy Science of Mahardika Surabaya
  • Sri Rahayu Higher Education of Economy Science of Mahardika Surabaya

DOI:

https://doi.org/10.53555/bma.v1i2.1675

Keywords:

Approach, Balanced Scorecard, Assessment and Bank

Abstract

The objective of research is to understand and to examine how good is the performance of BPR Dinar Pusaka at Sidoarjo based on the use of balanced scorecard approach, especially concerning with the measurement of performance with financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. Method used in this research is quantitative data analysis. Result of calculation and analysis is then used as the base for decision-making or also as the reference in making conclusion whether the performance of bank management is good or not if measured using balanced scorecard approach. This position is supported by Dahlan and Siamat, Tawaf and Tjukria, P, Kaplan and Norton, Yuwono, Sukarno, and Ichsan, Ratnawati, Mulia, Sutrisno Hadi, Husien Umar, Mulyadi, and Suharsimi Arikunto. Pursuant to the result of research, the conclusion is made as following: (1) Financial perspective at BPR Dinar Pusaka is described by the increase of the ratios of asset quality and efficiency and the decline of the ratios of capitalization, rentability and liquidity. (2) Customer perspective at BPR Dinar Pusaka is explained by the increase of customer retention and customer profitability rates and the satisfaction of saving customers and credit customers, but with the decline of customer acquisition. (3) Internal business process perspective at BPR Dinar Pusaka is indicated by the increase of receivable circulation rate, the improved timings for credit service process and saving service process, and the reduced level of  uncollected receivable risk. (4) Learning and growth perspective at BPR Dinar Pusaka is reflected by the increase of employee training rate and employee satisfaction rate but with the decline of employee productivity rate.

Downloads

Download data is not yet available.

References

Arikunto, Suharsini, 1998, Prosedur Penelitian Suatu Pendekatan Praktik, Jakarta; Rineka Cipta.

Didiek, Vincent, 2001, Modul Manajemen Bank, Semarang, Study Program of Management, Faculty of Economic, Catholic University of Soegijapranata.

Fauzi, 1995, Kamus Akuntansi Praktis, Surabaya; Indah.

Gunawan, Barbara, 2000, Menilai Kinerja dengan Balanced Scorecard, Manajemen, No. 145, September, Pages 36-45.

Hadi, Sutrisno, 1997, Methodology Research, Untuk Penulisan Papar, Skripsi, Tesis, Desertasi, Yogyakarta; Andi Offset.

Kaplan and Norton, 2000, Menerapkan Strategi Menjadi Aksi Balanced Scorecard, Manajemen, No.145, September, Pages 36-45.

Mirza, Teuku, 1997, Balanced Scorecard, Usahawan, No. 06, Year XXVI, June, Pages 14-18.

Mulia, Henri, 2004, Integrasi Antara Activity Based Costing, Balanced Scorecard dan Economic Value Added Sebagai Alat Manajemen Strategis, Jurnal Ekonomi dan Bisnis, Februari, Pages 67-75.

Mulyadi, 1997, Akuntansi Manajemen: Konsep, Manfaat dan Rekayasa, Yogyakarta; STIE YKPN.

Mulyadi, 1999, Strategic Management System dengan Pendekatan Balanced Scorecard, Usahawan, No. 02, Tahun XXVII, Pebruary, Pages 39-46.

Mulyadi, 2001, Balanced Scorecard : Alat Manajemen Kontemporer Untuk Pelipatgandaan Kinerja Keuangan Perusahaan, Jakarta; Salemba Empat.

Mulyadi, dan Setiawan, Jhony, 1999, Sistem Perencanaan dan Pengendalian Manajemen : Sistem Pelipatgandaan Kinerja Perusahaan, Yogyakarta; Aditya Media.

Ratnawati, Enny, 2003, Menabur Hadiah, Mengharap Nasabah Loyal, Info Bank, No. 295, September, Pages 18-20.

Secakusuma, Thomas, 1997, Perspektif Proses Internal Bisnis dalam Balanced Scorecard, Usahawan, No. 06, Year XXVI, June, Pages 8-13.

Siamat, Dahlan, 1993, Manajemen Bank Umum, Jakarta, Intermedia. Tawaf, Tjukria, P., 1999, Audit Intern Bank, Jakarta, Salemba Empat.

Tim Biro Riset Info Bank, 2003, Sembilan rasio keuangan yang menentukan kinerja, Info Bank No. 280.

Umar, Husein, 2000, Riset Akuntansi Dilengkapi dengan Panduan Membuat Skripsi dan Empat Belas Kasus Bidang Akuntansi, Jakarta; Gramedia.

Wijaya Tunggal, Amin, 2002, Memahami Konsep Balanced Scorecard, Second Printing; Harvarindo.

Yuwono Sonny, Sukarno Edy dan Ichsan Muhammad, 2003, Petunjuk Praktis Penyusunan Balanced Scorecard Menuju Organisasi Yang Berfokus Pada Strategi, Jakarta; Gramedia Pustaka Utama.

Downloads

Published

2021-07-31

How to Cite

Setiadi, P. B. ., Ursula S., R. ., & Rahayu, S. . (2021). THE APPLICATION OF BALANCED SCORECARD APPROACH AS THE YARDSTICK OF BANK PERFORMANCE ASSESSMENT. International Journal For Research In Business, Management And Accounting, 1(2), 24–43. https://doi.org/10.53555/bma.v1i2.1675

Issue

Vol. 1 No. 2 (2016): International Journal For Research In Business, Management And Accounting

Section

Articles

License

Copyright (c) 2016 Green Publication

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

     All journals related to business, management, and accounting can be freely copied, circulated, and reprinted in Green Publication journals, as long as they are duly referenced by original authors. Green Publication follows CC licenses. “A Creative Commons (CC) license is one of the public copyright licenses that allows for the free reuse of an otherwise copyrighted "work." If an author wants to give others the right to publish, use, and build on a work created by the author, he may use a CC license.  Green publication use the CC 4.0 license. This license allows anyone to write, remix, tweak, and build on your work, even commercially, as long as the original creation is attributed to you”. This is the most appropriate license available. Recommended for increasing the distribution and use of licensed products.