PENILAIAN KINERJA MENGGUNAKAN METODE BALANCED SCORECARD DI KEMENTERIAN AGAMA KABUPATEN BONE

Penulis

  • Mifrah Nurbadri Ramadani UMI Makassar
  • Syamsu Alam UMI Makassar
  • Fifi Nurafifah Ibrahim UMI Makassar

DOI:

https://doi.org/10.26486/jramb.v6i2.1570

Kata Kunci:

Penilaian Kinerja, Balanced Scorecard, Kementerian Agama Kab. Bone

Abstrak

Tujuan – Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana penilaian kinerja dari Kementerian Agama Kabupaten Bone secara komprehensif menggunakan metode Balanced Scorecard.

Desain/metodologi/pendekatan – Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif deskriptif. Data diperoleh dari Kantor Kementerian Agama Kabupaten Bone dengan membagikan kuesioner kepada 12 Aparat Sipil Negara dan 6 Masyarakat sebagai responden. Metode analisis yang digunakan  adalah statistic deskriptif.

Temuan – Hasil penelitian kinerja ditinjau dari perspektif keuangan dengan peningkatan tingkat efisiensi anggaran sebesar 0,27% ditahun 2019 dinilai cukup baik; penilaian kinerja ditinjau dari perspektif pelanggan dengan persentase 81,67% dinilai sangat baik; penilaian kinerja dilihat dari perspektif pertumbuhan dan pembelajaran dengan persentase 85,28% dinilai sangat baik; dan penilaian kinerja ditinjau dari perspektif internal bisnis dengan persentase 84,17% dinilai sangat baik .

Originalitas/Nilai – Penelitian ini menggunakan metode Balanced Scorecard  untuk mengukur kinerja dari Kementerian Agama Kabupaten Bone yang sebelumnya belum pernah dilakukan.

 

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Unduhan

Diterbitkan

2020-11-30

Terbitan

Vol 6 No 2: November 2020

Bagian

(JRAMB) Jurnal Riset Akuntansi Mercu Buana

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