文章基本信息

标题：EVALUASI KINERJA DINAS PENDAPATAN DAERAH KOTA DENPASAR BERBASIS BALANCED SCORECARD
本地全文：下载
作者：Wanda Pramudani Limbu ; Eka Ardhani Sisdyani
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2016
卷号：15
期号：3
页码：1682-1710
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：This study aims to determine the performance of the local authorities in Denpasar Revenue Service.Performance is measured through four perspectives: financial, customer, internal business process, and learning and growth perspective, which is part of the Balanced Scorecard method.The method used in this research is descriptive method by analyzing data from four perspectives: financial perspective, as measured by the method of Value for Money, internal business process perspective is measured by the ratio Service Cycle Efficiency (SCE), the customer perspective with customer satisfaction index and learning and growth with employee satisfaction index.Results from this study indicate that the performance viewed from financial perspective can be said to be economical, efficient and effective.Performanced from the customers perspective is good which is signed by satisfied costomers; Internal business also shows an efficient process; and from the perspective of learning and growth, the performance also shows satisfied employees.
关键词：Balanced Scorecard; Perspectives; Performance