Performance Measurement of “Panggung Lestari” Village Owned Enterprise Using Balanced Scorecard Approach

Abstract

Development of Village economic has been entering a new era through the involvement of Village-Owned Enterprise (BUMDes), which can be an important part of the development. All this year, the measurement of BUMDes performance has only been assessed by the financial aspect and tends to ignore the non-financial aspects. It is not enough for management to adopt dynamic changes in the business environment. The purpose of this research was to analyze the performance of the BUMDes of Panggung Lestari from financial and non-financial aspects. The method of this research was using performance measurement with a Balanced Scorecard (BSC) approach. The results showed that the total performance of BUMDes Panggung Lestari was 84.78 percent, considered to be in very healthy category (AA). Although the performance of BUMDes Panggung Lestari was very healthy, the improvements in its performance are needed, especially in the perspective of the internal business process that has not optimal performance.

Analisis kinerja rumah sakit dengan pendekatan balanced scorecard pada RSI surabaya

“…Kemudian menentukan alat ukur yang unggul untuk menilai kinerja dari unit operasi dalam usaha menggapai sasaran finansialnya. Kemudian jika sebuah unit bisnis ingin menggapai kinerja keuangan yang baik dalam jangka panjang, mereka harus membuat suatu produk baru/jasa yang bernilai baik pada pelanggan, kepuasan pelanggan yang memenuhi standart Kaplan dan Norton (1996) (Adana, et al, 2019). Berikut ini adalah gambaran jumlah pasien RSI Surabaya tahun 2020 dan 2021.…”

Village-Owned Enterprises Performance and Rural Entrepreneurship Development in Central Java

“…Optimization to support the development and progress of Village-Owned Enterprises, one of which is driven by the performance factor of their managers themselves. Village-Owned Enterprises must measure their performance regularly to be useful for policymakers in evaluating and improving at points that are not yet optimal [2]. The management of Village-Owned Enterprises must be carried out professionally and independently to maintain its business continuity [2].…”

“…Village-Owned Enterprises must measure their performance regularly to be useful for policymakers in evaluating and improving at points that are not yet optimal [2]. The management of Village-Owned Enterprises must be carried out professionally and independently to maintain its business continuity [2]. The performance of Village-Owned Enterprises can be shown by the presence of productivity and effectiveness of business going concerned [3] [4].…”