The Impact of a Disaggregation Strategy With Supplementary Displays Towards Balanced Scorecard Performance Evaluation

Kasingku, Frisky Jeremy; Goedono,

doi:10.22146/jieb.30298

“…Yin also revealed that case studies study contemporary phenomena in real contexts and researchers have no control over those phenomena. In addition, case studies are a useful method in conducting evaluations (Kasingku, 2017). The research objects to be studied are 4 (four) perspectives used by BSC in formulating strategic planning at RSIY PDHI, namely financial perspective, customer perspective, internal business process perspective and growth and learning perspective.…”

Section: Methodsmentioning

confidence: 99%

Cost Control Strategy in Covid-19 Pandemic Using Balanced Scorecard at Yogyakarta Islamic Hospital PDHI

Prihatmoko,

Kusbaryanto,

Hidayah

2023

Contagion

0

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The hospital is at the forefront to overcome the covid outbreak but the personal protective equipment (APD) is getting rare. This makes health service management more ineffective and efficient. The purpose of this study is to develop a cost control strategy to maintain and even improve hospital performance during Pandemi Covid-19. This research is a qualitative research with a case study approach conducted at PDHI Yogyakarta Islamic Hospital. The research design uses an approach to explore and understand the organization by presenting a comprehensive picture and reporting a detailed description of the source of information and preparing it without the intervention of the researchers. The interview was conducted to the Chairperson of the PDHI Foundation, the Chairperson of the Supervisory Board, and the Hospital Director. The data analysis used includes compaction, coding, and identification of themes to get a deeper understanding of strategic planning at RSIY PDHI. The overall strategic objective of the organization is categorized into 4 (four) perspectives, namely financial goals, customer goals, internal business processes, and the purpose of growth and learning. In terms of financial, three strategic objectives are set, namely income growth, cost reduction, and increased profitability. From the customer side, four strategic objectives are set, namely improving the quality and quality of service, increasing customer satisfaction, improving the quality of customer relations, and improving the image of the hospital. In terms of internal business processes, three strategic objectives are set, namely the integration of internal service processes, improving the quality of service processes to customers, and increasing the speed of the service innovation process. PDHI Yogyakarta Islamic Hospital is advised to improve a strategic plan with a framework of the Balanced Scorecard that has been previously created. Keywords: Balanced Scorecard, Cost Control Strategy, PDHI Islamic Hospital Yogyakarta

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“…Lipe and Salterio (2000) found that individuals tend to pay more attention to general measurements than unique measurements. On map E, it appears that in evaluation with BSC, general measurement bias is influenced by size type (Bone & Sholihin, 2012), disaggregation strategy (Kasingku & Goedono, 2017), and manager Involvement (Srirejeki, 2012).…”

Section: Article Classificationmentioning

confidence: 99%

Mapping the results of management accounting research in Indonesia

Kholis

¹

,

Kurniawati

²

2018

JAAI

1

0

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During this time, the publication of the management accounting research is still left behind that of financial accounting. Moreover, there is no description of the previous literature about the causes and effects of management accounting practices in Indonesia. This study aims to describe the accounting management practices in Indonesia by mapping the results of empirical research to answer the questions in each study on what is being observed, what is the direction, what is the type of relationship, and to what level the analysis is. The data collection method used is by mapping the theories which are consistent with the empirical study on management accounting. There are 31 articles which are taken from the accredited national journals and can be tracked online from 2005 to 2017. This study shows that the result of management accounting research consists of four maps. These four maps cover the causes and effects of individual level budgeting; causes and effects of subunit and organizational level budgeting; information for planning and control; performance measures and incentives. The maps with absolutely no research result are: the map of management accounting changes, contract and control: micro processes, individual judgments and decisions, management accounting in historical and social context, organizational change and relation of financial and operational reality. Based on the result, it can be concluded that accounting management research in Indonesia is only restricted on certain topics, especially in the topic of information for planning and control.

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“…(Bone & Sholihin, 2012) 6. (Kasingku & Goedono, 2017) 7. (Srirejeki, 2012) Map E analyzes management accounting practices for organizational control.…”

Section: Article Classificationmentioning

confidence: 99%

Mapping the results of management accounting research in Indonesia

Ratnaningrum¹,

Latifah

²

,

Suyanto

³

et al. 2018

JAAI

1

0

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During this time, the publication of the management accounting research is still left behind that of financial accounting. Moreover, there is no description of the previous literature about the causes and effects of management accounting practices in Indonesia. This study aims to describe the accounting management practices in Indonesia by mapping the results of empirical research to answer the questions in each study on what is being observed, what is the direction, what is the type of relationship, and to what level the analysis is. The data collection method used is by mapping the theories which are consistent with the empirical study on management accounting. There are 31 articles which are taken from the accredited national journals and can be tracked online from 2005 to 2017. This study shows that the result of management accounting research consists of four maps. These four maps cover the causes and effects of individual level budgeting; causes and effects of subunit and organizational level budgeting; information for planning and control; performance measures and incentives. The maps with absolutely no research result are: the map of management accounting changes, contract and control: micro processes, individual judgments and decisions, management accounting in historical and social context, organizational change and relation of financial and operational reality. Based on the result, it can be concluded that accounting management research in Indonesia is only restricted on certain topics, especially in the topic of information for planning and control.

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The Impact of a Disaggregation Strategy With Supplementary Displays Towards Balanced Scorecard Performance Evaluation

Abstract: ABSTRACT

Cited by 4 publications

References 22 publications

Cost Control Strategy in Covid-19 Pandemic Using Balanced Scorecard at Yogyakarta Islamic Hospital PDHI

Cost Control Strategy in Covid-19 Pandemic Using Balanced Scorecard at Yogyakarta Islamic Hospital PDHI

Mapping the results of management accounting research in Indonesia

Mapping the results of management accounting research in Indonesia

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