Indonesia Conference Directory


<< Back

Implementation of four perspective balance scorecard in the performance measurement of Bumdes/Bumnag Management
Hendra Gustomi, Alvia Santoni, Sudirman

Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci


Abstract

A popular entity in the field of economy that is built from the village presence of Bumdesa/Bumnag. The establishment of this business entity is expected to be the economic solution of community in the village even become new economic movement. The popularity of this business entity is not all successful due to the difference in business perspective by its care. The success of a Bumdesa/Bumnag entity must be measured both quantitatively and qualitatively, so the model of the development of Bumdesa/Bumnag in the future. Four perspectives of Balance scorecard that have long been used in various business entities are considered capable of measuring the success of Bumdesa through performance indicators (KPIS). KPI is capable of demonstrating the driving characteristics of the development and empowerment of BUMDESA and the factors that are considered to weaken the bumdesa. A total of 41 people consisted of 123 administrators using questionnaire instruments. The results of research using the Structural Equations Model Smart PLS can conclude that the four-perspective balance scorecard can measure the performance of the Bumdesa/Bumnag caretaker. Of the four perspectives of Balance scorecard obtained the highest KPI value is a learning and growth perspective followed by internal business processes, financial perspectives and customer perspectives. The results of this research can be a role model field that must be developed in order to development of Bumdesa/Bumnag can run as a business entity that encourages the village economy

Keywords: balance scorecard, bumnag, kpi

Topic: Financial Accounting

Link: https://ifory.id/abstract/aUyzuCMKpVYf

Conference: Annual International Conference on Accounting Research (AICAR 2019)

Plain Format | Corresponding Author (Hendra Gustomi)

Featured Events

<< Swipe >>
<< Swipe >>

Embed Logo

If your conference is listed in our system, please put our logo somewhere in your website. Simply copy-paste the HTML code below to your website (ask your web admin):

<a target="_blank" href="https://ifory.id"><img src="https://ifory.id/ifory.png" title="Ifory - Indonesia Conference Directory" width="150" height="" border="0"></a>

Site Stats