Indonesian Accounting Research Journal
Vol 4 No 3 (2024): Indonesian Accounting Research Journal (June 2024)

Penerapan Balanced Scorecard Dalam Pengukuran Kinerja Pada BLUD UPT Angkutan Dinas Perhubungan Pemerintah Kota Bandung

Nurfahmiadi, Farhan (Unknown)
Nurmalina, Rina (Unknown)



Article Info

Publish Date
30 Jun 2024

Abstract

This study aims to determine the performance of BLUD UPT Transportation of Transportation Department City of Bandung using the Balanced Scorecard method based on four perspectives, namely financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. This research uses quantitative methods with a descriptive analysis approach. The type of data uses subject and documentary data. The population in this study were employees of BLUD UPT Transportation Dishub Bandung City and the Community. Data testing uses validity and reliability tests. Data analysis methods in financial perspectives use the concept of value for money by analysis economic ratios, effectiveness ratios, and efficiency ratios, in non-financial perspectives using service quality (servqual) analysis. The results of the performance measurement research at BLUD UPT Transportation of the Bandung City Transportation Agency as measured using the Balanced Scorecard method from a financial perspective based on the concept of value for money in the economic ratio obtained a score of 54%, in the effectiveness ratio obtained a score of 62%, and in the efficiency ratio obtained a score of 96%. The results on the customer perspective obtained a score of 75%. The internal business process perspective obtained a score of 71%. The growth and learning perspective obtained a score of 70%.

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Journal Info

Abbrev

iarj

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Accounting Research Journal (IARJ) is published by Jurusan Akuntansi Politeknik Negeri Bandung. It is published quarterly a year in October, February, and June. Indonesian Accounting Research Journal (e-ISSN 2747-1241) focusing on various themes, topics, and accounting aspects, including ...