PurposeThis research aimed to analyze the causality between the four perspectives in the balanced scorecard (BSC) performance and to analyze the different performance of the four perspectives for the two group schools studied.Design/methodology/approachQuantitative data were processed using Smart PLS 0.3 and an independent sample t-test. Qualitative data collected using open questionnaires on performance achievement strategies and constraints were analyzed using the Leximancer 4.51.FindingsResults showed that innovation and learning performance influenced financial performance and internal business performance. However, innovation and learning performance did not affect customer satisfaction performance. Internal business performance affected financial performance. However, internal business performance did not influence customer satisfaction performance. Customer satisfaction performance did not influence financial performance. Customer satisfaction performance did not mediate the relationship between innovation and learning performance and financial performance. Internal business performance mediated the relationship between innovation and learning performance and financial performance. The two school groups exhibited differing innovation and learning performance, with no difference for the other three perspectives.Practical implicationsThe implication of the study is the necessity to create synergy between all parties (school and authorities) to optimize school performance. Improvement in financial performance, especially related to transparency and accountability, will help to improve stakeholders' trust in schools. The government can use the BSC to evaluate public school performance to achieve comprehensive assessment results.Originality/valueThe use of the four perspectives in the BSC performance since public schools in Indonesia have never implemented it.

This study aims first, to determine the effect of financial performance and non-financial performance on regional competitiveness in Bungo Regency. Second, to determine the effect of capital expenditure on regional competitiveness in Bungo Regency. Third, to determine the effect of budget management on regional competitiveness in Bungo Regency. Fourth, to determine the effect of financial performance and non-financial performance on regional competitiveness through capital expenditure in Bungo Regency. Fifth, to determine the effect of financial performance and non-financial performance on regional competitiveness through budget management in Bungo Regency. The data used in this study is primary data collected by direct interviews with respondents with predetermined criteria. This research uses Structural Equation Model (SEM) Analysis and uses Smart PLS tool. The results of the study are that first, financial performance and non-financial performance have a significant effect on regional competitiveness in Muaro Bungo Regency. Second, capital expenditure has no significant effect on regional competitiveness in Muaro Bungo Regency. Third, budget management has a significant effect on regional competitiveness in Muaro Bungo Regency. Fourth, financial performance and non-financial performance have no significant effect on regional competitiveness through capital expenditure in Muaro Bungo Regency. Fifth, financial performance and non-financial performance have a significant effect on regional competitiveness through budget management in Muaro Bungo Regency.

The goal of this study was to examine how Regional Development Banks used Statement of Financial Accounting Standards (PSAK) 71. (BPD). PSAK 71 will be adopted by Indonesian financial institutions no later than 2020. With the introduction of this PSAK, banks, including BPD, must take efforts to anticipate the PSAK's impact. This study employs a quantitative descriptive analysis based on bank financial statements. The financial report data of all BPDs from as many as 27 (twenty-seven) banks will be used in this research. According to the data analysis results, practically all BPDs had a rise in the value of Allowance for Impairment Losses (CKPN). The passage of PSAK 71, which measures CKPN after credit is issued, is one of the causes of the high CKPN. The researcher discovered a shift in the trend of increasing CKPN when reviewing this data, which was caused not only by the use of PSAK 71, but also by the Covid-19 outbreak. Many businesses have witnessed a decline in revenue, which affects their ability to repay bank loans, forcing them to become bad loans for banks and boosting bank CKPN. In anticipation of the Corona Virus's impact, OJK released the OJK Economic Stimulus in the Financial Services Sector, which has an influence on this study. OJK adopted this financial stimulus program to allow those in the public and financial services sectors who had been directly or indirectly affected by the coronavirus (covid-19) as of March 20, 2020 to breathe easier.