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  • 标题:LOCAL GOVERNMENT PERFORMANCE MEASUREMENT BASED ON BALANCED SCORECARD: A STUDY AT SANGGAU REGENCY LOCAL REVENUE OFFICES
  • 本地全文:下载
  • 作者:Purwitasari Nova Tria ; Purwitasari Nova Tria ; Gani Abdul Juli Andi
  • 期刊名称:Eurasia: Economics & Business
  • 电子版ISSN:2522-9710
  • 出版年度:2018
  • 卷号:15
  • 期号:9
  • 页码:69-76
  • DOI:10.18551/econeurasia.2018-09.09
  • 语种:English
  • 出版社:Grodno State Agrarian University
  • 摘要:A Balanced Scorecard is a tool or method for measuring the performance developed by Robert Kaplan and Norton. This method can help public organizations in controlling finances and measure the performance of the organization by using four perspectives: customer perspective, financial perspective, internal business process perspective, as well as employee and organization capacity perspective. This research is aimed to measure the performance of Regional Local Revenue Office of Sanggau Regency. The research method used is a descriptive qualitative approach. Research result exhibited organizational performance Year 2014-2017 reached 90,9%. It indicated an interpretation of highperformance achievement. Based on the research result, customer perspective is in accordance with community satisfaction survey which reached 79.085% in the good category. Financial perspective was observed through three ratios. Economic ratio level reached 83.24% which is economic ratio level, the efficiency ratio level reached 10.58% which is efficient. The level of effectiveness ratio reached 96.45% which ineffective. The internal business process perspective has been achieved well when observed from all strategic objectives achieved. Employee and organization capacity perspective was observed from the competence of employees which resulted in the good category. On the other hand, facilities and infrastructure category are not optimal.
  • 关键词:Balanced scorecard; performance; revenue
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