IMPLEMENTASI BALANCED SCORECARD PADA ORGANISASI PUBLIK
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https://doi.org/10.9744/jak.6.2.pp.%20106-122Keywords:
balanced scorecard, public organization.Abstract
At first introduced, balance scorecard is used by bussiness organization to measure performance of their activities, now balance scorecard is also used by public organization. A Public Organization is an organization intends to provide services to public, not for seeking profits. In order to used by public organization, a balance scorecard need to be modified. This essay discusses how to build a balance scorecard, which includes strategic goals, measures, targets, initiatives, and implementing balance scorecard to public organization. Abstract in Bahasa Indonesia : Saat pertama kali diperkenalkan, balanced scorecard digunakan oleh organisasi bisnis untuk pengukuran kinerja. Dewasa ini, balanced scorecard tidak saja digunakan oleh organisasi bisnis tetapi juga organisasi publik. Organisasi publik adalah organisasi yang menyediakan jasa pada masyarakat dengan tujuan bukan untuk mencari profit. Untuk dapat digunakan oleh organisasi publik, balanced scorecard tersebut harus dimodifikasi. Tulisan ini membahas bagaimana membangun balanced scorecard, meliputi menentukan tujuan strategis, ukuran yang digunakan, target yang ingin dicapai serta inisiatif, dan mengimplementasikan balanced scorecard pada organisasi publik. Kata kunci: balanced scorecard, organisasi publik.Downloads
Published
2005-04-26
How to Cite
Imelda R. H. N, I. R. H. N. (2005). IMPLEMENTASI BALANCED SCORECARD PADA ORGANISASI PUBLIK. Jurnal Akuntansi Dan Keuangan, 6(2), pp. 106-122. https://doi.org/10.9744/jak.6.2.pp. 106-122
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