ANALYSIS OF PERFORMANCE MEASUREMENT SYSTEM USING COMPETENCY-BASED BALANCES SCORECARD (A STUDY IN BANJARMASIN STATE POLYTECHNICS)
Abstract: The purpose of this
study is to analyze performance based on competency using Balance Scorecard which
is measured by four perspectives : College Financial perspective, customer
perspective (which divided into three parts : students, stakeholders and
graduates), college internal perspective, and learning and growth process perspective.
It is expected that this research would lead into development process of the
college, and find out the weaknesses or strengths of college organization which
would give impact to the increase of college’s performance. This
is a quantitative descriptive research.
Total amount of population in
this research is 208 people, which consists of students from grade 5 of
business administrative. The population is chosen in consideration that they
have experienced the longest term of learning process. Samples are taken from 4 classes which
includes 106 students. Graduates are
chosen from those who have been graduates and have at least 3 years working
experience, that make 102 people,
meanwhile employers are represented by 33 lecturers in Banjarmasin State
Polytechnic, and stakeholders are chosen from both government institution and non government
institution that makes 27 institutions. Those institutions are chosen by
graduates recommendation. The result of reliability test of college
financial perspective, customer perspective, university internal
perspective and innovation and learning process perspective shows the value
more than 0.6 alpha cronbach and it makes all of variables reliable. The average score of financial perspective is
3.514 and it shows that financial condition of the college
is in good state, The average
score of customer perspective is 2.947 which gives fair condition, the average
score of stakeholders perspective is 3.418 that is in good state, and the
average score of graduates is showing good state as shown in 3.119 point.
College internal process perspective has the average score of 2.753 point and shows
fair condition. Learning and growth perspectives average score is 2.929, shows
fair condition.
Keywords: Balanced
Scorecard, Financial Perspective,
Customer Perspective, Internal
Process Perspective, Learning and Growth Perspective, College Performance
Author: Agus Pebrianto, M.
Wahyu Wardhana dan Rika novyanti
Journal Code: jpakuntansigg150021
