Implementation of the Balanced Scorecard Approach in Industries: A Systematic Literature Review
DOI:
https://doi.org/10.22441/ijiem.v1i2.10161Kata Kunci:
Balanced scorecard, BSC, Performance measurement, Industry 4.0Abstrak
A systematic review is a method used by researchers to identify, assess, and interpret all findings on research topics to be understood from various research perspectives before the researcher conducted the primary research. This article aims to determine which areas the Balanced Scorecard has used and applied using a systematic review method. The Balanced Scorecard is a concept for measuring the performance of an organization with four different perspectives. The preliminary article screening technique used is to review research papers with the keyword "Balanced Scorecard." 30 articles apply the balanced scorecard in various fields, including health, industry, transportation, finance, business, and management. From the financial and customer perspectives, there are 11 journals each. There are eight journals and 11 journals from internal business processes. The balanced scorecard theory, which is presented in 4 different perspectives, makes the balanced scorecard a balance between measuring an organization's performance in various fields.Unduhan
Referensi
Alimudin, A., Ade, R. T., & Mudjanarko, S. W. (2018). Model Strategy for Performance Improvement Using Balance Scorecard on Company on Company Electrical Distributors. International Graduate Conference on Engineering, Science and Humanities (IGCESH) 1–7. https://doi.org/10.31219/osf.io/sk6gx
Anggraini, Z. T., & Nuraina, E. (2014). Penerapan Balanced Scorecard sebagai Alat Ukur Kinerja pada Rumah Sakit Umum Daerah Dr.Harjono Ponorogo. Assets: Jurnal Akuntansi Dan Pendidikan, 3(2), 153. https://doi.org/10.25273/jap.v3i2.1220
Arifyanto, A. F. (2018). Strategy Map dan Rancangan Balanced Scorecard PT. DPI. BISMA (Bisnis Dan Manajemen), 7(2), 117. https://doi.org/10.26740/bisma.v7n2.p117-124
Dhamayanti, G., & Sulistiadi, W. (2019). Kajian Pustaka : Penerapan Balanced Scorecard ( BSC ) dalam Analisis Kinerja Rumah Sakit di Berbagai Negara Literature Review : Application of Balanced Scorecard ( BSC ) in Hospital Performance Analysis in Various Countries. Departemen Administrasi Dan Kebijakan Kesehatan, FKM UI. https://osf.io/preprints/inarxiv/3by6g/
Djo, N. H., & Dharmadiaksa, I. B. (2019). Penerapan Balanced Scorecard Pada Pengukuran Kinerja PT. Blue Bird Tbk. E-Jurnal Akuntansi, 26, 1912. https://doi.org/10.24843/eja.2019.v26.i03.p09
Doaly, C. O., Salomon, L. L., & Arta, K. J. A. (2020). Performance measurement using Balance Score Card and Analytic Network Process in Elastomer Switch Keypad Manufacturer Indonesia. IOP Conference Series: Materials Science and Engineering, 847(1). https://doi.org/10.1088/1757-899X/847/1/012055
Effendy, L., Lestari, B. A. H., & Rohyadi, I. (2020). Balanced Scorecard (BSC): Rekayasa pada Entitas Rumah Sakit. Jurnal Riset Akuntansi Aksioma, 19(1), 155-182. http://aksioma.unram.ac.id/index.php/aksioma/article/view/91
Ernita, F. (2015). Performance Measurement Using Balanced Scorecard Concept On Co-Operatives : Implication In Indonesia. International Journal of Scientific & Technology Research, 4(12), 121–124. https://www.ijstr.org/paper-references.php?ref=IJSTR-1215-13042
Fatimah, S., Kurdi, F. N., & Thamrin, M. H. (2016). Strategi Peningkatan Kinerja dengan Metode Balanced Scorecard di Rumah Sakit Umum Daerah Kabupaten Ogan Ilir Scorecard ( BSC ). Menurut Gasperz ( 2006 ), salah satu instansi pemerintah daerah yang RSUD Kabupaten Ogan Ilir merupakan naungan Pemerintah Prov. JUrnal Kedokteran Dan Kesehatan, 3(1), 351–359. http://ejournal.unsri.ac.id/index.php/jkk/article/view/2886/
Hamid, N. (2018). Use balanced scorecard for measuring competitive advantage of infrastructure assets of state-owned ports in Indonesia. Journal of Management Development.37(2), 114-126. https://doi.org/10.1108/JMD-12-2016-0313
Herlinawati, E., Suryana, Ahman, E., & Machmud, A. (2019). The effect of entrepreneurial orientation on SMEs' business performance in Indonesia. Journal of Entrepreneurship Education, 22(5), 1–15. https://www.questia.com/library/journal/1P4-2331772335
Hidayati, K., Basuki, D., & Hons, M. C. (2016). Analisis Perancangan Pengembangan Sistem Pengukuran Kinerja Berbasis Balance Scorecard Method Untuk Industri Manufaktur Jawa Timur (Studi Kasus Pada PT. Pencu Metal Abadi). E-Jurnal Manajemen KINERJA, 2(2), 1–24. https://jurnal.narotama.ac.id/index.php/manajemenkinerja/article/view/199
Indriani, D., Fahmi, I., & Yusuf, A. M. (2015). Perancangan Sistem Evaluasi Kinerja Direktorat Pemberitaan LPP-TVRI dengan Pendekatan Balanced Scorecard (BSC). Jurnal Aplikasi Bisnis Dan Manajemen, 3(1), 47–58. https://doi.org/10.17358/jabm.3.1.47
Jayanti, P. T. , & Muqorobin, M. (2017). Analisis Strategi Dan Program Peningkatan Daya Saing Pada Industri Unggulan Provinsi Jawa Tengah Dalam Menghadapi Masyarakat Ekonomi Asean (Mea). Jurnal Ekonomi & Studi Pembangunan, 18(1). https://doi.org/10.18196/jesp.18.1.3952
Kane, S. N., Mishra, A., & Dutta, A. K. (2016). Preface: International Conference on Recent Trends in Physics (ICRTP, 2016). Journal of Physics: Conference Series, 755(1). https://doi.org/10.1088/1742-6596/755/1/011001
Martunis, A., Dalimunthe, R., Amalia, K., Juanita, J., Syahputra, H., Adam, M., & Masyudi, M. (2020). Adaptation of the balanced scorecard model to measure the departments' performance at Dr. Zainoel Abidin Regional General Hospital, Banda Aceh. Journal of Modelling in Management, 15(2), 365–379. https://doi.org/10.1108/JM2-09-2018-0149
Muda, I., Yahya, I., Nasution, A. A., & Utara, U. S. (2018). Performance Audit and Balanced. International Journal of Civil Engineering and Technology (IJCIET, 9(5), 1321–1333. http://www.iaeme.com/ijciet/IJCIET_Paper.asp?sno=11589
Nur, Y. D., & Haksama, S. (2016). Pengukuran Kinerja Rawat Inap Berdasarkan Perspektif Balanced Scorecard. Jurnal Administrasi Kesehatan Indonesia, 4(1), 67. https://doi.org/10.20473/jaki.v4i1.2016.67-76
Nurcahyo, R., Pustiwari, S., & Gabriel, D. S. (2018). Developing a strategy map based on a sustainability balanced scorecard framework for the manufacturing industry in Indonesia. International Journal of Engineering and Technology(UAE), 7(2), 48–51. https://doi.org/10.14419/ijet.v7i2.34.13910
Praptapa, A., Yahya, M. A., & Sawandi, N. (2020). A qualitative case study on the use of balance scorecard to control performance of a local government-owned water supply company in Indonesia. Journal of Business Management and Accounting, 6(1), 1-14. https://doi.org/10.32890/jbma2016.6.1.8846
Putra, L. F., Triwibisono, C., & Suwarsono, L. W. (2017). Perancangan Dan Pengukuran Sistem Manajemen Kinerja Menggunakan Metode Balanced Scorecard (studi Kasus Pada Pt. Primarindo Asia Infrastructure Tbk.). eProceedings of Engineering, 4(2). 1-8. https://libraryeproceeding.telkomuniversity.ac.id/index.php/engineering/article/view/9184
Ramadhani, R., & Trisyulianti, E. (2017). Perancangan Balanced Scorecard sebagai Pengukuran Kinerja pada PT Asuransi MSIG Indonesia. Jurnal Manajemen Dan Organisasi, 7(2), 140. https://doi.org/10.29244/jmo.v7i2.16677
Razak, M., & Hidayat, M. (2016). Developing the office of strategic management as a tool to support the implementation of a balanced scorecard in Bosowa corporation. American Journal of Applied Sciences, 13(11), 1315–1325. https://doi.org/10.3844/ajassp.2016.1315.1325
Riyana, D. (2017). Pengukuran Kinerja Perusahaan PT Indofood dengan Menggunakan Balanced Scorecard. Jurnal Sekuritas (Saham, Ekonomi, Keuangan Dan Investasi), 1(22), 42–53. http://openjournal.unpam.ac.id/index.php/SKT/article/view/746
Rosana, M. A. (2020). Transformasi Business Model Canvas Ke Dalam Balanced Scorecard Di Universitas XYZ Indonesia. Jurnal Manajemen Pendidikan Dan Ilmu Sosial, 1(1), 244–258. https://doi.org/10.38035/JMPIS
Sari, M., & Arwinda, T. (2015). Analisis Balanced Scorecard Sebagai Alat Pengukuran Kinerja Perusahaan Pt. Jamsostek Cabang Belawan. Jurnal Riset Akuntansi Dan Bisnis Fakultas Ekonomi . 15(1), 28–42. http://jurnal.umsu.ac.id/index.php/akuntan/article/view/424
Sitawati, R., Winata, L., & Mia, L. (2015). Competitive Strategy and Sustainable Performance: The Application of Sustainable Balanced Scorecard. Issues In Social And Environmental Accounting, 9(1), 51. https://doi.org/10.22164/isea.v9i1.99
Supriadi, I. (2020). Desain Balanced Scorecard Terintegrasi dengan Pendekatan Six Sigma. MANOVA (Jurnal Manajemen dan Inovasi), 2(1), 1-16. http://jurnalfebi.uinsby.ac.id/index.php/MANOVA/article/view/203
Tartiani, Y. A. T., Sumarwan, U., & Sahara, -. (2019). Perancangan Pengukuran Kinerja di PT Sayuran Siap Saji dengan Pendekatan Balanced Scorecard. MANAJEMEN IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah, 14(1), 35–43. https://doi.org/10.29244/mikm.14.1.35-43
Wiratno, A., & Pratiwi, U. (2013). Pengaruh Budaya Organisasi, Gaya Kepemimpinan, Komitmen Organisasi dan Pengendalian Intern Terhadap Penerapan Good Governance Serta Implikasinya Pada Kinerja (Survey Pada Kantor Pelayanan Perbendaharaan Negara Tegal). Sustainable Competitive Advantage (SCA), 1(1), 1–8. http://www.jp.feb.unsoed.ac.id/index.php/sca-1/article/view/114
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
The copyright to this article is transferred to Universitas Mercu Buana (UMB) if and when the article is accepted for publication. The undersigned hereby transfers any and all rights in and to the paper including without limitation all copyrights to UMB. The undersigned hereby represents and warrants that the paper is original and that he/she is the author of the paper, except for material that is clearly identified as to its original source, with permission notices from the copyright owners where required. The undersigned represents that he/she has the power and authority to make and execute this assignment.
We declare that:
1. This paper has not been published in the same form elsewhere.
2. It will not be submitted anywhere else for publication prior to acceptance/rejection by this Journal.
3. A copyright permission is obtained for materials published elsewhere and which require this permission for reproduction.
Furthermore, I/We hereby transfer the unlimited rights of publication of the above mentioned paper in whole to UMB. The copyright transfer covers the exclusive right to reproduce and distribute the article, including reprints, translations, photographic reproductions, microform, electronic form (offline, online) or any other reproductions of similar nature.
The corresponding author signs for and accepts responsibility for releasing this material on behalf of any and all co-authors. This agreement is to be signed by at least one of the authors who have obtained the assent of the co-author(s) where applicable. After submission of this agreement signed by the corresponding author, changes of authorship or in the order of the authors listed will not be accepted.
Retained Rights/Terms and Conditions
1. Authors retain all proprietary rights in any process, procedure, or article of manufacture described in the Work.
2. Authors may reproduce or authorize others to reproduce the Work or derivative works for the authors personal use or for company use, provided that the source and the UMB copyright notice are indicated, the copies are not used in any way that implies UMB endorsement of a product or service of any employer, and the copies themselves are not offered for sale.
3. Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
