Pengenalan Balanced Scored sebagai Organisasi Bisnis

  • Lafifah Ulfah Dalimunthe Universitas Islam Negeri Sumatera Utara
  • Najwa Khalilah Harahap Universitas Islam Negeri Sumatera Utara
  • Dini Vientiany Universitas Islam Negeri Sumatera Utara
Keywords: Balanced Scorecard, Organization, Business

Abstract

Performance measurement is an essential thing  for  a  company.  To become the winner in this  global  competition  world,  the  company  has  to show a performance improvement from period to   period.   Recently, financial performance measurement is not enough to reflect the real business performance. That why Kaplan developed Balanced Scorecard Concept. The Balanced Scorecard Concept measure the organization’s performance through four perspectives that are the financial perspective, customer  perspective, internal  business process  perspective   and  learning and growth perspective. In dead, the  Balanced  Scorecard  Concept  is  a concept in translating strategy into action to achieve organization’s gool in the long term. The action is measured and controlled continually. This article count on the implementation of the Balanced Scorecard Concept in some companies in USA. Many problems a difficulties which occur on the implementation of the concept could became opinion and suggestions for some companies who want to implement the Balanced Scorecard. However, Balanced Scorecard will help organizations (companies) to measure their performance more comprehensive and accurate.

References

Hansen, R. D., & Mowen, M. M. (1998). Management Accounting, Edisi lima. Cincinnati-Ohio: South-Western Publishing Company.
Horngren, C. T., Sundem, G. L., & Stratton, W. O. (1999). Introduction to Management Accounting, Edisi sebelas. United States of America: Prentice-Hall Incorporation.
Kaplan, R. S., & Norton, D. P. (1992, January-February). The Balanced Scorecard: Measures that Drive Performance. Harvard Business Review. Boston, United States of America: Harvard Business School Press. Retrieved from http://www.research.com
Kaplan, R. S., & Norton, D. P. (1996). The Balanced Scorecard: Translating Strategy into Action, Edisi satu. Boston, United States of America: Harvard Business School Press.
Mattson, B. (1999). Executives learn how to keep score: Balanced Scorecard gets all employees focusing on vision. Retrieved from http://www.ianalliot.com
Mavrinac, S., & Vitale, M. (1999). The Balanced Scorecard.
Mulyadi, & Setyawan, J. (1999). Sistem Perencanaan dan Pengendalian Manajemen: Sistem Pelipatganda Kinerja Perusahaan, Edisi satu. Yogyakarta: Aditya Media.
Published
2024-06-19
How to Cite
Lafifah Ulfah Dalimunthe, Najwa Khalilah Harahap, & Dini Vientiany. (2024). Pengenalan Balanced Scored sebagai Organisasi Bisnis. Jurnal Bintang Pendidikan Indonesia, 2(3), 276-289. https://doi.org/10.55606/jubpi.v2i3.3116