Article Sidebar

Submitted
Mar 4, 2021
Published
Apr 27, 2021
Download
Download PDF
Statistic
Read Counter : 1946 Download : 6147

Main Article Content

Abstract

Istilah 'pemerintah' tidak merujuk pada satu organisasi, pemerintah di tingkat mana pun biasanya merupakan kumpulan organisasi yang kompleks, memiliki hubungan yang kompleks dengan organisasi lain di dalam negara dan dengan pihak luar. (NPM) dapat mendorong perbaikan pengelolaan sektor publik. Reformasi NPM sedang terjadi di semua negara-negara terlepas dari berbagai tahap perkembangan ekonomi dan politik mereka. Implementasi NPM di organisasi sektor publik pada dasarnya adalah untuk memperkenalkan konsep kinerja. Salah satu wujud implementasi pengukuran kinerja yang tercermin dalam penerapan NPM adalah aplikasi Balance Scorecard (BSC) di sektor publik. Tujuan dari makalah ini adalah untuk mengajukan perbaikan dan mengevaluasi model pengukuran kinerja menggunakan Balanced Scorecard (BSC) dengan menggunakan Four Process Managing Strategy) yang diterapkan di Kementerian Kelautan dan Perikanan RI.

Keywords

Balance scorecard, sektor publik, new public management.

Article Details

Creative Commons License

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

How to Cite
Khairuddin, B., & Dharmayuni, L. (2021). Implementasi Penerapan Balanced Scorecard Studi Kasus: Kementerian Kelautan dan Perikanan . Majalah Media Perencana, 2(1), 108-134. Retrieved from https://mediaperencana.perencanapembangunan.or.id/index.php/mmp/article/view/30

References

  1. Alford, J., (2000). The Implications of “Publicness” for Strategic Management Theory”. Exploring Public Sector Strategy. Financial Times Prentice Hall, Harlow, pp. 1-16.
  2. Aslan. I, Çınar. O & Özen. Ü (2014). Developing Strategies for the Future of Healthcare in Turkey by Benchmarking and SWOT Analysis. 10th International Strategic Management Conference. Procedia - Social and Behavioral Sciences 150 (2014) 230 – 240.
  3. Boland, T., Fowler, A., (2000). A systems perspective of performance management in public sector organizations. The International Journal of Public Sector Management 13 (5), 417-446.
  4. Borins, Standford. (1998). Lessons from the New Public Management in Commonwealth Nations. International Public Management Journal, l (1): 37-58.
  5. Doran. Martha S., Haddad. K & Chow. C. W. (2002) Maximizing the Success of Balanced Scorecard Implementation in the Hospitality Industry. International Journal of Hospitality & Tourism Administration, 3:3, 33-58
  6. Dreveton. Benjamin (2013). The advantages of the balanced scorecard in the public sector: beyond performance measurement. Public Money & Management, 33:2, 131-136.
  7. Eastwood, Christy; Turner, Susan; Goodman, Melissa; and Ricketts, Kristina G. (2016) Using a SWOT Analysis: Taking a Look at Your Organization. Community and Econonomics Development Publication.
  8. Eisenhardt, K.M. (1989), ‘Building Theories from Case Study Research’, Academy of Management Review, Vol. 14, No. 4, pp. 532–50.
  9. Farneti. Federica (2009) Balanced scorecard implementation in an Italian local government organization, Public Money & Management, 29:5, 313-320.
  10. Frada Burstein, Clyde W. Holsapple, C.W. (2008) Handbook on Decision Support Systems 1: Basic Themes, Springer Science & Business Media, 22, Computers, 854pages.
  11. Harun Harun, Monir Mir, David Carter & Yi An (2019). Examining the unintended outcomes of NPM reforms in Indonesia. Public Money & Management. Routledge, Taylor & Francis Group.
  12. Haque. H.M. E, Dhakal. S & Mostafa. S.M.G (2020). An assessment of opportunities and challenges for cross-border electricity trade for Bangladesh using SWOT-AHP approach. Energy Policy 137 (2020) 111118.
  13. Hood, C. (1991), “A public management for all seasons?”, Public Administration, Vol. 69 No. 1, pp. 3-19
  14. Hood, C. (1995). The New Public Management in the 1980s: Variation on a theme. Acoounting Organization and society. Vol 20. N0 2/3, pp.93-109. Elsevier Science. UK.
  15. IAI (2017): Standar Akuntansi Keuangan, edisi 2017, Jakarta.
  16. Jones. R. (2000). National accounting, government budgeting and the accounting discipline. Financial Accountability & Management. Vol. 16 No.2, pp.101-116.
  17. Jones, R and Pendlebury. M. (2010). Public sector accounting. 6th ed., Pearson Education, London.
  18. Kaplan, R.S., Norton, D.P., (1992). The balanced scorecard: measures that drive performance. Harvard Business Review 70 (1), 71-80.
  19. Kaplan, R.S., Norton, D.P., (1993). Putting the balanced scorecard to work. Harvard Business Review 71 (5), 134-142.
  20. Kaplan, R.S., Norton, D.P., (1996). Using the balanced scorecard as a strategic management system. Harvard Business Review 74 (1), 75-85.
  21. Kaplan, R.S., Norton, D.P., (2000a). The Strategy-focused Organisation: How Balanced Scorecard Companies Thrive in the New Business Environment. Harvard Business School Press, Cambridge, MA.
  22. Kaplan, R.S., Norton, D.P., (2000b). Having trouble with your strategy? Then map it. Harvard Business Review 78 (5), 168-176.
  23. Kaplan, R.S., Norton, D.P., (2004). The strategy map: guide to aligning intangible assets. Strategy and Leadership 32 (5), 10-17.
  24. Kementerian Kelautan dan Perikanan Republik Indonesia (2018). Laporan Kinerja 2018.
  25. Kementerian Kelautan dan Perikanan Republik Indonesia (2017). Peraturan Menteri Kelautan Dan Perikanan Republik Indonesia Nomor 63/Permen-Kp/2017. Rencana Strategis Kementerian Kelautan dan Perikanan tahun 2015-2019.
  26. Lane, Jan-Erik (2000). The Public Sector: Concepts, Models and Approaches. SAGE Publications, 2000. ProQuest Ebook Central.
  27. Lawrence, S. and Sharma, U. (2002). Commodification of education and academic labour—using the balanced scorecard in a university setting. Critical Perspectives on Accounting, 13, pp. 661–677.
  28. Matei, Lucica & Chesaru, O, M (2014). Implementation guidelines of the new public management. cases of Romania and Sweden. Procedia - Social and Behavioral Sciences 143 (2014) 857 – 861
  29. Mendes. P, Santos.A.C, Perna. F, Teixeira. M. R (2012). The balanced scorecard as an integrated model applied to the Portuguese public service: a case study in the waste sector. Journal of Cleaner Production 24, 20-29.
  30. Newcomer, Kathryn E. (2007) Measuring Government Performance. International Journal of Public Administration, 30:3, 307-329
  31. Pallot, June. (1992). Element of a theoretical framework for public sector accounting. Accounting, Auditing & Accountability Journal. Vol.5 Issue: 1.
  32. Ramos, T.B., Alves, I., Subtil, R., Joanaz de Melo, J., (2007). Environmental performance policy indicators for the public sector: the case of the defence sector. Journal of Environmental Management 82, 410-432.
  33. Sarker, Abu Elias (2006). New public management in developing countries. An analysis of success and failure with particular reference to Singapore and Bangladesh. International Journal of Public Sector Management. Vol. 19 No. 2, 2006. pp. 180-203.
  34. Senarath. S.A.C.L. & Patabendige. S.S.J. (2015). Balance Scorecard: Translating Corporate Plan into Action. A Case Study on University of Kelaniya, Sri Lanka. Global Conference on Business & Social Science-2014, GCBSS-2014, 15th&16th December, Kuala Lumpur. Procedia - Social and Behavioral Sciences 172 (2015) 278 – 285
  35. Steccolini. Ileana. (2018). Accounting and the post-new public management: reconsidering publicness in accounting research. Accounting, Auditing & Accountability Journal.
  36. Van de Walle, Steven & Bouckaert, Geert (2007) Perceptions of Productivity and Performance in Europe and The United States. International Journal of Public Administration, 30:11, 1123-1140
  37. Van der Stede. W. A, Young. S.M & Chen. C. X (2005). Assesing the quality of evidence in empirical management accounting research: The case of survey studies. Accounting, Organization and Society 30. Elsevier. Pp 655-684.