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Journal : Journal of Economics, Business,

Balanced scorecard recontruction through value of Khalifatullah fil Ardh – Abdullah Diana Nurindrasari; Iwan Triyuwono; Aji Dedi Mulawarman
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 2 (2018): August - November 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1481

Abstract

This study aims to reconstruct the basis and perspective on the balanced scorecard. The basic assumptions and perspectives in the balanced scorecard only prioritize material aspects. Yet,  the reality of a performance is also influenced by non-material aspects such as the existence of God, society, and the environment. Therefore, it shows an imbalance. The reconstruction is done by using the values contained in the qiyam. This research was conducted in two main stages, namely conducting a literature study on the fundamentals and perspectives on the balanced scorecard. Then, the values in the qiyam are synchronized to produce a new balanced scorecard construct. The results of the reconstruction show the goals and perspectives of a more complete and sustainable performance measurement through the basic concepts of responsibility and trust in the dimensions of Khalifatullah fil ard and Abdullah. The performance measurement is intended to fulfill the mandate to God, the universe, and fellow humans. The formulation of performance measurement objectives produces new perspectives:  human resources, business processes, distribution, environment, and society. The reconstruction of the balanced scorecard contributes to the managerial side of the company in drawing up the company's performance measurement framework. The results of this study can also be used as the development of knowledge in academics, especially accounting and management.
Co-Authors Abdarahman M. Kalifa Achdiar Redy Setiawan Achmad Ridwan Sholeh Achmad Tavip Junaedi Achsin, M Ade Ikhlas Amal Alam Aji Dedi Mulawarman Aji Mulawarman Akhmad Riduwan Akhmad Thoha Akhmad Thoha Alfia, Yulis Diana Ali Djamhuri Ali Djamhuri Ali Farhan Alif Ilham Akbar Fatriansyah Alimuddin Alimuddin Andy Setiawan Annas Rahmat Ramadhani Ari Kamayanti Aries Iswahyudi Aspiaty A. Samiun Bagus Aji Nugraha Briando, Bobby DEDI MULAWARMAN Dessy Ekaviana Dian Purnamasari Diana Nurindrasari Dion Yanuarmawan Dipayana, Muhammad Avicinna Djumilah Hadiwijoyo Eka Afnan Troena Eko Ganis Sukoharsono Elok Harmatil Ummami Eny Zuhrotin Nasyi'ah Eny Zuhrotin Nasyi'ah Ergy Restu Primantara Evania Saskara Suprapto Ferry Puspitaningrum Fia Rahma Fitriah Bidari Latuconsina Fransiskus Randa Gaffikin, Michael J.R GRAHITA CHANDRARIN Grahita Chandrarin Gugus Irianto Gugus Irianto Imam Subekti Irman Mamulati, Irman Iswahyudi, Aries Jordan Hotman Ekklesia Sitorus Kalifa, Abdarahman M Kharisma Nugraha Putra Kharisma Nugraha Putra Khoiriyah Trianti Krisno Septyan Lilik Purwanti M. Achsin M. Achsin Made Sudarma Meirna Puspita Permatasari Mila Mardia Husna Mohamad Djasuli, Mohamad Mohd Na'eim Ajis Muhamad Ali Embi Muhamad Asrul Oktarizal Muhammad Achsin Muhammad Achsin Muhammad Achsin Musthafa, Tatang Fatah Nadiah Lutfi Wakid Ni Ketut Sriwinarti Noval Adib Nur Alim Bahri Ocktavianto, Eko Prasetyo P Purwanto Prasetio, Januar Eko Prihat Assih Rahmad Harddian Ramadhani, Annas Rahmat Ratnawati - - Ridho Muhammad Purnomosidi Rini - Mahgianti Risky Budianto Roekhuddin Roekhuddin Roekhudin, Roekhudin Rosalina Pebrica Mayasari Rosidi * Rr. Sri Pancawati Martiningsih Selfiah Selfiah shafa nada ariqa Sirajudin Siti Rodiah Hasana Sri Nurul Komariyah Sumiati - - Sumiati - - Sumiati - - Suryan Widati Suryan Widati syaiful arief Syauqi Hidayat Tri Rahayu Widyaningrum Tsabita, Rachmania Ugroseno Damara Prasadhana Handoyo Umar - Burhan Unti Ludigdo Unti Ludigdo Unti Ludigdo Unti Ludigdo Veby Kusuma Wardhani, Veby Kusuma Vinus - Maulina Vitriyan Espa Widya Yeney Prihatiningtias Wiwid Sukamto Wiyarni Wiyarni Wuryan Andayani Yeney Widya Prihatiningtyas Yohan Bakhtiar Yohan Bakhtiar, Yohan Yulis Alfia Yunita Nur Maulidah Rohmah Zaidatin Nazila