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All Journal Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara
I Gede Ari Erawan
Brawijaya University
Social Sciences

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The Roles of Balanced Scorecard in Improving Performance Accountability System in Indonesian Government Organizations I Gede Ari Erawan; Fadillah Putra; I Gede Eko Putra Sri Sentanu
Jurnal Borneo Administrator Vol 18 No 2 (2022): August, 2022
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v18i2.1001

Abstract

Based on the evaluation report from the Ministry of Administrative and Bureaucratic Reform, the quality of the Indonesian government organisation’s performance accountability is still deficient. Therefore, several Indonesian government institutions have practised the Balanced Scorecard (BSC), a perspective-based performance management tool, to improve their performance accountability. This paper analyses how the Indonesian central government employs BSC and strategy maps to improve its performance accountability systems. A descriptive qualitative study concluded that Indonesian government agencies use different approaches to implement perspectives in the BSC, which they think are best suited to the characteristics of each government organisation. Indonesian government institutions generally implement BSC as a strategy execution tool, a measurement tool, and a performance accountability report. Therefore, these roles of BSC lead to an improved performance accountability system. The essential factors in developing BSC implementation are explained as well. However, this paper only primarily uses data from the Ministry of Finance and focuses only on the central government due to data limitations and time constraints. Therefore, future research is suggested.
Co-Authors Fadillah Putra Mr. I Gede Eko Putra Sri Sentanu