Evaluasi Kinerja Organisasi Berdasarkan Analisis Balanced Scorecard: Studi Kasus BUMDES Martajasah Kabupaten Bangkalan

The objective of this study was to analyze the performance evaluation of Martajasah Village-Owned Enterprises (BUMDes) which has a business unit in the tourism sector, namely Pesona Pantai Martajasah using Balanced Scorecard analysis. This research utilizes a qualitative method, based on primary data obtained from interviews with BUMDes managers and secondary data obtained through books, websites, study results, journals and articles. The data that has been obtained then analyzed through several stages, including data reduction, data presentation, and conclusion drawing. The results of the Balanced Scorecard analysis indicate that the financial perspective, as measured by the main performance indicator of total sales, has been achieved, while the indicator of reduced operating costs has not been achieved. Furthermore, in the customer perspective, as measured by the number of visitors indicator is not achieved, as well as for the visitor satisfaction indicator is still not achieved. The third perspective, the internal business, which is measured by indicators of compliance with Standard Operating Procedures, has been achieved, but the indicators of promotion and facility development have not been achieved. Finally, the growth and learning perspective as measured by the employee job satisfaction indicator has been achieved, while the employee competency indicator has not been achieved.

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Publication Details

Journal
Jurnal Ilmiah Raflesia Akuntansi
Published
2024-10-31
DOI
https://doi.org/10.53494/jira.v10i2.587
Primary Topic
Employee Performance and Motivation
Type
article
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article

Evaluasi Kinerja Organisasi Berdasarkan Analisis Balanced Scorecard: Studi Kasus BUMDES Martajasah Kabupaten Bangkalan

Auliya Zulfatillah, M.Pd . Iyus Akhmad Haris
Jurnal Ilmiah Raflesia Akuntansi
Employee Performance and Motivation
article

Evaluasi Kinerja Organisasi Berdasarkan Analisis Balanced Scorecard: Studi Kasus BUMDES Martajasah Kabupaten Bangkalan

Auliya Zulfatillah, M.Pd . Iyus Akhmad Haris
article en

Abstract

The objective of this study was to analyze the performance evaluation of Martajasah Village-Owned Enterprises (BUMDes) which has a business unit in the tourism sector, namely Pesona Pantai Martajasah using Balanced Scorecard analysis. This research utilizes a qualitative method, based on primary data obtained from interviews with BUMDes managers and secondary data obtained through books, websites, study results, journals and articles. The data that has been obtained then analyzed through several stages, including data reduction, data presentation, and conclusion drawing. The results of the Balanced Scorecard analysis indicate that the financial perspective, as measured by the main performance indicator of total sales, has been achieved, while the indicator of reduced operating costs has not been achieved. Furthermore, in the customer perspective, as measured by the number of visitors indicator is not achieved, as well as for the visitor satisfaction indicator is still not achieved. The third perspective, the internal business, which is measured by indicators of compliance with Standard Operating Procedures, has been achieved, but the indicators of promotion and facility development have not been achieved. Finally, the growth and learning perspective as measured by the employee job satisfaction indicator has been achieved, while the employee competency indicator has not been achieved.

Jurnal Ilmiah Raflesia AkuntansiVol. 10(2)
Universitas Trunodjoyo Madura (ID)
Openalex Percentile: Top 61%
Employee Performance and Motivation
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Evaluasi Kinerja Organisasi Berdasarkan Analisis Balanced Scorecard: Studi Kasus BUMDES Martajasah Kabupaten Bangkalan — Auliya Zulfatillah, M.Pd . Iyus Akhmad Haris · Jurnal Ilmiah Raflesia Akuntansi (2024) | TGRS Research Map | TGRS