BALANCE SCORE CARD for PUBLIC SECTOR ORGANIZATIONS
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Transcript of BALANCE SCORE CARD for PUBLIC SECTOR ORGANIZATIONS
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BALANCE SCORE CARD FOR
PUBLIC SECTOR
ORGANIZATIONSKELOMPOK 5 AKUNTANSI MANAJEMEN
ANDRE WIJAYA, CHABIBAH NUR AIDA, DIAN BASTIAN K, HENDRO DWIYATNO, IMAM GARAUDY, ISNU RAHADI W,
MUHAMMAD ARIFIN
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PENDAHULUAN
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LANDASAN TEORI
• APA ITU BALANCE SCORE CARD?
Balance Score Card Didefinisikan Sebagai “Suatu Alat Manajemen Kinerja (Performance Management Tool) Yang Dapat Membantu Organisasi Untuk Menterjemahkan Visi Dan Strategi Ke Dalam Aksi Dengan Memanfaatkan Sekumpulan Indikator Financial Dan Non-financial Yang Kesemuanya Terjalin Dalam Hubungan Sebab Akibat”. (Suwardi Luwis:2010)
Balanced Scorecardmerupakan Sistem Manajemen Strategis Yang Menterjemahkan Visi Dan Strategi Suatu Organisasi Kedalam Tujuan Dan Ukuran Operasional (Hansen Mowen :2003)
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PENGERTIAN “BALANCE” DAN “SCORE CARD”
• INDIKATOR FINANSIAL DAN NON-FINANSIAL
• INDIKATOR KINERJA MASA LAMPAU, MASA KINI, DAN MASA DEPAN
• INDIKATOR INTERNAL DAN EKSTERNAL
• INDIKATOR YANG BERSIFAT LEADING (CAUSE/DRIVERS) DAN LAGGING (EFFECT/OUTCOME)
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PERSPEKTIF DALAM BALANCE SCORE CARD
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PROSES TRANSLASI STRATEGI
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BSC CAUSE EFFECT HYPHOTESIS
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BSC FOR PSO BY ROBERT KAPLAN (CITY OF CHARLOTTE, US)
…The Financial and Customer Perspectives forPSOs May Require Three Different Theme ..
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PEMBAHASANPERBEDAAN BSC PRIVATE SECTOR VS BSC PSO
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PEMBAHASANPerbedaan BSC Private Sector VS BSC PSO (Cont)
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CAUSE AND EFFECT
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BSC FOR PSO BY ROBERT KAPLAN (CITY OF CHARLOTTE, US)
• STRATEGIC FOCUS
• MISSION, CUSTOMER, AND FINANCIAL OBJECTIVES
• ALIGNMENT AND LINKAGE
• ALIGNMENT INDIVIDUAL INTO STRATEGY
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BSC FOR PSO BY ROBERT KAPLAN (CITY OF CHARLOTTE, US)
…The Financial and Customer Perspectives forPSOs May Require Three Different Theme ..
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BSC FOR PSO BY ROBERT KAPLAN (CITY OF CHARLOTTE, US)
…The Financial and Customer Perspectives forPSOs May Require Three Different Theme ..
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Destination Statements
Sasaran Strategis
Empat perspektif
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