BALANCED SCORECARD: PENTINGNYA PERSPEKTIF PROSES BISNIS INTERNAL STUDI EMPIRIS DI PONPES
Abstract: The purpose of this
research is to find an empirical evidence of implementation of internal
business process perspective of Balanced Scorecard (BSC) in Assalaam Islamic
Modern Boarding School Surakarta (AIMBS Surakarta). The research is case study.
Qualitative research design is conducted using semi-structured interviews with
21 members from different stakeholders. The research findings showed that
internal business process perspective of BSC and attributes in strategy map of
BSC have been implemented well in AIMBS Surakarta. Besides, the research also
found supporting factor of implementation of internal business process
perspective of BSC in AIMBS Surakarta, namely: strong commitment from top
management to adjust the change dan to improve the service to the stakeholders.
The limitation of the research is that the research findings can not be
generalized because of case study. For future research, the researcher can add
the numbers of research object so that the generalization of research findings
can be gained. Theoretically, it will give clearer description about the
implementation of internal business process perspective of BSC in Islamic
boarding schools.
Penulis: St. Dwiarso Utomo,
Zaky Mahmuddah, Yulita Setiawanta
Kode Jurnal: jpakuntansidd160704
