THE EFFECT OF BALANCED SCORECARD IMPLEMENTATION ON MANAGEMENT PERFORMANCE PT BANK SYARIAH MANDIRI

This study is the application of balanced scorecard on performance management of the Bank Syariah Mandiri Branch Bogor. Utilized a quantitative approach,the statistical method used is multiple linear regression. The sampling method was convenience sampling, which were 38 employees of Bank Syariah Mandiri Bogor. The quality test data used in this study using a test of validity, reliability testing, and distribution frequency questionnaire statement. As for testing the test, the test, t-test, and test the coefficient of determination. The results of the SPSS Version 23.0 for the adjusted R Square result were obtained from the SPSS were 89.4% while the remaining 10.6% were influenced by other variables that are not known. The results show that customer perspective, learning and growth perspective variables are positive and significant effect on management performance. While the financial perspective and internal business process have a positive and not significant perspective on management performance in Bank Syariah Mandiri Branch of Bogor.


INTRODUCTION
In the current era of intense global competition, organizations face increasingly knowledgeable customers and demand shareholders to change the competitive environment from competition based on the ability to invest and manage physical assets.In competition itself, competitive advantage is needed which is used as a distinction between themselves and its competitors.The company's ability to create competitive advantage will strengthen the company's position in business competition in the long run (Tifany, 2013).
The impact of business competition between companies in the era of globalization has also affected the banking sector in Indonesia.This has led to competition in the fields of production, marketing strategies, management of Human Resources (HR) and the relationship between banking organizations and customers who experience major and increasingly competitive changes.Banking has a very important role in the economy of a country (Arum, 2013).
Indonesia is a country that applies dual bankingsystem, causing business competition between the two.Just like conventional banks, Islamic banks also have a function as an intermediary institution.Seeing the development of Islamic banking in Indonesia, a measurement system or performance appraisal is needed which is one of the important factors in improving company performance.
Performance appraisal is basically one of the key factors in developing an organization effectively and efficiently, because the existence of a policy or program of performance appraisal, means that the organization has made good use of the human resources in the organization (Sulistiyani, 2003).
In measuring the performance of an organization or company, a comprehensive, accurate, reliable performance evaluation system that covers all aspects of the bank is needed, taking into account all environmental & internal factors needed for long-term sustainability, growth, development and management of competitive advantage against banks in the short term and in the long term (Gupta and Sharma, 2016).
At present there are still many companies that measure their performance based solely on their financial benchmarks.Performance measurement systems that all sources productively to achieve the goals of a company or organization (Simanjuntak, 2011).One powerful performance measurement technique today is the balanced scorecard technique.Balanced scorecard (BSC) is a concept to measure whether a company's operational activities on a smaller scale are in line with a larger goal in terms of vision and strategy.BSC was first developed and used in Analog Device companies in 1987 not only focused on financial results but also human problems, BSC helped provide a more comprehensive view of a company which would later help the organization achieve its long-term goals.Strategic management systems help managers to focus on performance measures by balancing financial targets through customer, process and employee perspectives (Indonesian Bankers Association, 2015).
Each measure in the balanced scorecard presents an aspect of the company's strategy because of this system, management can use it for various alternative measurements of the following matters, first critical factors that determine the success of the company's strategy.The second shows the individual relationships or sub-business units with those that are produced, as a result of determining the measurements that have been communicated.The third shows how non-financial measurements affect long-term finance.The fourth gives a broad picture of the company that is running.In the balanced scorecard there are four aspects that are measured, namely the financial perspective, customer perspective, internal business process perspective, and learning and growth perspective (Mangkunegara, 2014).

RESEARCH METHODS
The approach of this research is quantitative research.Multiple linear regression is used to determine linear equations from research.
Multiple linear regression was used because there are four independent variables

Validity test
To test the validity, the value of r count > rtable.The table r value is obtained from the table with the provisions nk-1 (38-4-1) so that the r table value is obtained equal to 0.32, while for the value of r count from each questionnaire has a value of more than 0.7 obtained from the results of processing SPSS version 23.0.This means that all the questions in the questionnaire are declared valid.

Reliability Test
Reliability

Normality test
One way to see residual normality is to look at a histogram graph that compares between observational data and distributions that detect normal distribution.The

Heteroscedasticity Test
The output of the SPSS scatterplot image shows the points spread randomly and do not form a specific pattern and spread above and below the number 0 (zero) on the Y axis.This means that heteroscedasticity does not occur so that a decent regression Volume 3 Nomor 1, Januari 2019 http://journal.unesa.ac.id/index.php/jiemodel is used to predict management performance based on input on perspective variables finance, customer perspective, internal business process perspective, growth and learning perspective.Based on the results of multiple linear regression tests in the table above then the results of the equation can be obtained as follows: Explanation of the equation of the multiple linear regression function above is as follows: a) The constant value (a) is 0.460.This means if the financial perspective (X1), customer perspective (X2), internal business process perspective (X3), perspective learning and growth (X4) in a constant state (0), then the management performance is positive, which is equal to 0.460 units.
b) The regression coefficient value of the financial perspective variable (b 1 ) is worth negative, which is 0.032.This means that every perspective increases financial amount of one unit, it will improve performance Volume 3 Nomor 1, Januari 2019 http://journal.unesa.ac.id/index.php/jiemanagement is 0.032 units or 3.2% assuming variables other independent values are fixed.
c) The value of the regression variable of the customer perspective (b 2) is valuable 0.244.This means that every increase in trust is equal to one unit, management performance will also increase by 0.244 units or 24.4% assuming other independent variables are fixed.
d) Regression coefficient value of internal business process perspective variable (b 3) worth 0.059.This means that every increase in trust is equal to one unit, management performance will also increase by 0.059 unit or 5.9% assuming another independent variable value permanent.
e) The value of the regression coefficient of the customer perspective variable (b 4) is valuable 0.666.This means that every increase in trust is equal to one unit, management performance will also increase by 0.666 unit or 66.6% assuming other independent variables are fixed.
f) The sign (+) signifies the direction of the relationship between variables independent (X) with the dependent variable (Y)

Financial Perspective of Management Performance
Financial variables partially have a positive effect and have no significant effect on the management performance of the Bogor Branch Mandiri Syariah Bank.(2000), regarding the perspective of the customer having a focus on how the organization or company identifies the customer and knows the surrounding market segments, a measure of customer satisfaction indicates whether the company is able to meet customers or not.
Because customer satisfaction is an important measure in measuring the performance of the customer's perspective.If a business unit wants to achieve large financial performance in the long run, it must create and present a product or service that is worth the cost of acquisition.A product will be more valuable if its performance is getting closer or even more than what is expected and consumer perceptions.

Internal Business Process Perspective of Management Performance
The results of hypothesis 3 test can be seen in table 4.15, the perspective of internal business process has a significance level of 0.623> 0.05 the significance value of the customer perspective is greater than 0.05 and the value of t count is 0.497 <t table 2,034 and it can be concluded that H0 is accepted, meaning that the internal business process perspective variables partially have a positive but not significant effect on management performance in the Bogor Branch Syariah Mandiri Bank.This research is supported by research conducted by Hersinta (2016) and Sulasni (2014).According to Kaplan and Norton (2000) in the perspective of Volume 3 Nomor 1, Januari 2019 http://journal.unesa.ac.id/index.php/jiebusiness processes internally, executives identify a variety of important internal processes that are must be well mastered by the company.This process allows business units for; give a value proposition that will attract attention and retain customers in target market segments, and meet expectations high financial benefits of shareholders.The size of internal business processes focuses on various internal processes that will have a major impact to customer satisfaction and the achievement of the company's financial goals.

Growth and Learning Perspective on Management Performance
The results of hypothesis 4 test can be seen in table 4.15, the perspective of internal business process has a significance level of 0.000 <0.05, the significance value of the customer perspective is less than 0.05 and the t value of 5.906> t table 2.034 can be concluded that H0 is rejected, meaning that financial perspective variables partially have a significant effect on management performance in the Bank Syariah Mandiri Bogor Branch.
This research is in line with the theory developed by Kaplan and Norton (2000), regarding learning and growth perspectives with relation to one's performance.This is because the level of ability both from the workers themselves and from the information system used by the company will motivate employees to further improve performance.So that from the level of employee satisfaction, the level of availability of information, the level of accuracy or accuracy of information, the speed or time period for obtaining information, the freedom of employees to submit suggestions, and the number of suggestions implemented by the company, so that it will directly impact the performance of company management.

Balanced Scorecard for Management Performance
Testing of the fifth Hypothesis (H5) Based on the above output it is known that the significance values for the influence of X1, X2, X3, and X4 simultaneously on Y are 0,000 <0.05 and F count 69.311> F table 2.64, so it can be concluded that H0 is rejected which means there are the influence of financial perspective (X1), customer perspective (X2), internal business process perspective (X3), and growth and learning perspective (X4) simultaneously or jointly on management performance (Y).
This research is in line with the theory developed by Kaplan and Norton (2000), which states that to build a balanced scorecard is to collect internal documents on the vision, mission, and strategy of the company and business units which are then used as the basis for determining strategic objectives previously identified, where these measures could be key performance indicators for an organization and then compared between the results achieved with targets, standards, or pre-determined criteria, setting targets for each identified measure then specifying initiatives that allow targets this can be achieved.

CONCLUSION
The results of the study show that the financial perspective variable has a positive but not significant effect on the performance of the Bogor Branch Mandiri Syariah Unit.The results of the study show that the customer's perspective variable has a positive and significant effect on management performance in the Bogor Branch Syariah Mandiri Bank.The results showed that the internal business process perspective variable had a positive but not significant effect on the performance of Bank Syariah Mandiri Bogor.The results showed that the growth and learning perspective variables had a positive but not significant effect on the performance in the Bogor Branch of the Syariah Mandiri.
Simultaneously financial perspective variables, customer perspectives, internal business process perspectives, as well as simultaneous growth and learning perspectives have a positive and significant effect on management performance in Bogor Branch Syariah Mandiri Bank and growth and learning perspectives are the most dominant variables affecting management performance.

(
independent), namely the Financial Perspective, Customer Perspective, Internal Business Processes, and Learning and Growth Perspective.The independent variable is used to predict the effect partially on the performance of company management.The multiple linear regression equation of this study isY = a + b 1 YX 1 + b 2 YX 2 + b 3 YX 3 + b 4 YX 4 + EWhere : Y = dependent variable (Management Performance ) X1 = independent variable ( Financial Perspective ) X2 = independent variable ( Customer Perspective ) X3 = in dependent variable ( Internal Business Process Perspective ) X4 = in dependent variable (Growth and Learning Perspective) Volume 3 Nomor 1, Januari 2019 http://journal.unesa.ac.id/index.php/jiea = Price of Constants (Price Y if X = 0) b1, b2, b3, b4, bn = direction or regression coefficient, which is indicates the number of increase or decrease in variables dependent based on changes in the independent variable.
method used to determine the normality of the data in this study is to look at a normal probability plot that compares the cumulative distribution and normal distribution.The results of SPSS output regarding normal probability plot data in this study have normal distribution and distribution, because the data are centered on the average and median values or plot values are located diagonally, it can be said that the data is normally distributed.

Figure 2 .
Figure 2. Image of a scatterplotThe output of the SPSS scatterplot image shows the points spread randomly and do not form a specific pattern and spread above and below the number 0 (zero) on the Y axis.This means that heteroscedasticity does not occur so that a decent regression model is used to predict management performance based on input on perspective variables finance, customer perspective, internal business process perspective, growth and learning perspective.
the size of financial statements only focus on past performance and short-term strategy views.Top management needs more than traditional financial measures to do business well.The success of a business in the long term is determined by its performance, which directly depends not only on the formulation and application of the right laws, but also from management strategies.(ArbenSahiti,Skender Ahmeti, Arbana Sahiti, and Muhamet Aliu.2016).
http://journal.unesa.ac.id/index.php/jieare based on era of business competition.In 2017 BSM received three awards from The Asset Chito Santiago, in Kuala Lumpur Malaysia, namely the Best Islamic Retail Bank Indonesia, the Best Islamic Trade Finance Bank and the Islamic Bank Bank of the Year.(Syariahmandiri.co.id).The difference between this research and the previous research is that the authors took samples of employees at the Shari'ah banking companies that have the most Sharia Banking Individual Office Networks covering 130 KPO (Operational Headquarters) and 437 KCP (Branch Office) based on "Statisik Perbankan Syari'ah" December 2017.The banking sector was chosen because the banking industry is a profit oriented company that adheres to the applicable regulations in a country.Thus researchers are motivated to conduct this research because it is quite important to know the application of BSC that has been applied by companies in measuring management performance.Based on the description above, the author is interested in conducting research on the Effect of Balanced Scorecard (BSC) Implementation on Islamic Banks on the Management Performance of the Company in the Bogor.The performance of a company or organization or organizational units is very dependent on the quality of management in leading all workers, coordinating all worker activities, creating a conducive work climate and managing organizational resources and facilities.One indicator of the success of a company or organization is management performance.Management is a process of combining and utilizing Volume 3 Nomor 1, Januari 2019 http://journal.unesa.ac.id/index.php/jie While the type of research used in this study is the type of associative research.Associative research is research that seeks relationships between one or several variables with other variables(Sugiyono, 2005).With this associative research theory can be built that can serve to explain, predict and control a symptom.The population in this study are all permanent employees of the Bogor branch of Bank Syariah Mandiri, amounting toThe sample in this study were 38 employees of the Bogor Branch Mandiri Syariah Bank.The way researchers get the required data related to the title of the Activities in data analysis are grouping data based on the variables and types of respondents, the data tabulation is based on the variable under study, calculates to answer the formula problem, and do calculations to test the hypothesis which has been proposed(Sugiyono, 2005).Data analysis used in this study is instruments test including validity and reliability tests.Classic assumption test includes data normality test, heteroscedasticity test, multicollinearity test, autocorrelation test followed by multiple linear regression analysis.Each partial statistical test uses α (significance level) of 5% for research that is social science.Besides testing the value of t, it must be compared with the value of each table.If the value of t count > t table value by using α (significance level) = 5% then the hypothesis is accepted, whereas if the value of t count <value of t table value by using α (significance level) = 5% then the hypothesis is rejected.The degree of Freedom from t table is nK-1.

Table 1 .
Multicollinearity test results for financial perspective variables with VIF

Table 2 .
Results of Multiple Linear Regression Tests