IMPLEMENTASI BALANCED SCORECARD DAN KEY PERFORMANCE INDICATOR PADA SISTEM INFORMASI MANAJEMEN KINERJA DAN ANGGARAN BADAN PENGAWAS OBAT DAN MAKANAN PALEMBANG

Performanve and budget evaluation at the Food and Drug Supervisory Agency of Palembang City was previously conducted using Microsoft Excel and similar applications, with performance and budget data that had not yet been integrated, requiring repeated data processing and potentially causing data inconsistencies. This study aims to implement the Balanced Scorecard (BSC) and Key Performance Indicator (KPI) methods in a web-based performance and budget evaluation application. Data were collected through observation, interviews, and literature review, while the system was developed using the Waterfall method. BSC was implemented by grouping performance indicators into financial, customer, internal process, and learning and growth perspectives, while KPI was used to measure performance achievement based on the comparison between targets and actual results. The application was developed using the Laravel framework and MySQL database and tested using Black Box Testing. The results show that the application is capable of integrating KPI and budget management, performance achievement and budget realization monitoring, as well as centralized executive information. The implementation of BSC and KPI helps make the evaluation process more structured and measurable while supporting management in monitoring and decision-making.

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Publication Details

Journal
JURNAL TELISKA
Published
2026-11-10
DOI
https://doi.org/10.36257/teliska.v19i3.12648
Primary Topic
Accounting and Organizational Management
Type
article
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article

IMPLEMENTASI BALANCED SCORECARD DAN KEY PERFORMANCE INDICATOR PADA SISTEM INFORMASI MANAJEMEN KINERJA DAN ANGGARAN BADAN PENGAWAS OBAT DAN MAKANAN PALEMBANG

Indra Satriadi, Ade Sukma Wati, Lailatur Rahmi, Reva Maisya Aqila
JURNAL TELISKA
Accounting and Organizational Management
article

IMPLEMENTASI BALANCED SCORECARD DAN KEY PERFORMANCE INDICATOR PADA SISTEM INFORMASI MANAJEMEN KINERJA DAN ANGGARAN BADAN PENGAWAS OBAT DAN MAKANAN PALEMBANG

Indra Satriadi, Ade Sukma Wati, Lailatur Rahmi, Reva Maisya Aqila
article en

Abstract

Performanve and budget evaluation at the Food and Drug Supervisory Agency of Palembang City was previously conducted using Microsoft Excel and similar applications, with performance and budget data that had not yet been integrated, requiring repeated data processing and potentially causing data inconsistencies. This study aims to implement the Balanced Scorecard (BSC) and Key Performance Indicator (KPI) methods in a web-based performance and budget evaluation application. Data were collected through observation, interviews, and literature review, while the system was developed using the Waterfall method. BSC was implemented by grouping performance indicators into financial, customer, internal process, and learning and growth perspectives, while KPI was used to measure performance achievement based on the comparison between targets and actual results. The application was developed using the Laravel framework and MySQL database and tested using Black Box Testing. The results show that the application is capable of integrating KPI and budget management, performance achievement and budget realization monitoring, as well as centralized executive information. The implementation of BSC and KPI helps make the evaluation process more structured and measurable while supporting management in monitoring and decision-making.

JURNAL TELISKAVol. 19(3)
Politeknik Negeri Sriwijaya (ID)
Accounting and Organizational Management
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