THE EFFECT OF BALANCED SCORECARD IMPLEMENTATION ON MANAGEMENT PERFORMANCE PT BANK SYARIAH MANDIRI
DOI:
https://doi.org/10.26740/al-uqud.v3n1.p18-33Keywords:
Performance Management, Financial Perspective, Customer Perspective, Internal Business Process Perspective, Internal Business Process PerspectivePerformance ManagementAbstract
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.References
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Mahmudi. 2005. Manajemen Kinerja Sektor Publik.. UPP akademi manajemen perusahaan
YKPN. Yogyakarta
Simanjuntak, Payaman J. 2011. Manajemen dan Evaluasi Kinerja. Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia. Jakarta
Ikatan Bankir Indonesia (IBI). 2015. Strategi Bisnis Bank Syariah. Penerbit Gramedia. Jakarta
Anwar Prabu Mangkunegara. 2014. Evaluasi Kinerja SDM. PT Refika Aditama. Bandung
Sugiyono. 2005. Metode Penelitian Bisnis. Alfabeta. Jakarta
Ahmad Faisol. Jurnal : Analisis Pengaruh Penerapan Balanced Scorecard Terhadap Peningkatan Kinerja Perusahaan (Studi Kasus Pada Perusahaan Daerah Air Minun (PDAM) Lamongan). Jurnal Penelitian Ekonomi dan Akuntansi, Vol 1 No.1, Februari 2016
Arum, Noer Fadilah, Nur Handayani. 2013. Penerapan Metode Balanced Scorecard sebagai tolok ukur dalam pengukuran kinerja. Jurnal Ilmu & Riset Akuntansi. Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Vol. 2 No.2.
Gupta , Ashok Kumar, Sudarshana Sharma. 2016. Application Of Balanced Scorecard In Banking
Industry: A Review Of Literature. EPRA International Journal of Economic and Business Review. Vol - 4,Issue- 11
Ibrahim Sweiti, Upendra Lele. 2016. Impact of Balanced Scorecard Implementation on Financial Performance of Saudi Listed Companies. Journal of Behavioural Economics, Finance, Entrepreneurship, Accounting and Transport, , Vol. 4, No. 1, 8-12
Muhammad, Nik Aiman. Aziz, Rozainun Haji. Hamid, Azmi Abdul, 2013. The Balanced Scorecard: Structure And Potential Use In Malaysian Islamic Banks. The 5th International Conference on Financial Criminology (ICFC)
Pusdika, Hersinta. 2016. Pengaruh penerapan balanced scorecard terhadap kinerja manajemen
PT Bank Rakyat Indonesia Tbk. Skripsi. Universitas Islam Negeri Jakarta Syarif Hidayatullah.
Sahiti, Arben, Skender Ahmeti dkk. 2016. E Journal : The Impact of Balanced Scorecard on Improving the Performance and Profitability of the implementing companies. MSER Publishing, Rome Italy. Vol 7 No 4
Tifany, Lokatili dan Devie. 2013. Analisa Pengaruh Penggunaan Balanced Scorecard Terhadap Keunggulan Bersaing Dan Kinerja Perusahaan. Business Accounting Review, Vol.1, No. 2
Wijaya, Agus Nanda,. 2016. Pengaruh Balanced Scorecard Terhadap Manajemen Kinerja BMT Bina Ihsanul Fikri Yogyakarta. Skripsi. Universitas Islam Negeri Sunan Kalijaga Yogyakarta
Website Bank Syariah mandiri. Diakses tanggal 17 Januari 2018 pukul 13.45 WIB
Statistik Perbankan Syariah Desember 2017 (www.ojk.go.id diakses tanggal 17 Januari 2018 pukul 13.45 WIB
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Published
2019-01-21
How to Cite
Fikriani, A. (2019). THE EFFECT OF BALANCED SCORECARD IMPLEMENTATION ON MANAGEMENT PERFORMANCE PT BANK SYARIAH MANDIRI. Al-Uqud : Journal of Islamic Economics, 3(1), 18–33. https://doi.org/10.26740/al-uqud.v3n1.p18-33
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