Manajemen Kinerja Berbasis Balance Scorecard Pada Pemerintah Daerah Kabupaten Bone Bolango

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DOI:

https://doi.org/10.36805/tfxz8q56

Abstract

The importance of performance achievement in public sector organizations is inseparable from how to implement performance management. How can local governments develop and measure performance? Organizations need to make efforts to implement capacity building for regional work units, introduce institutional and strategic changes within regional work units so they can develop their own performance cards. The purpose of this study is to determine the performance management of the Bone Boalngo district government based on the Balance Scorecard.

This study was conducted at the public service office in Suwawa sub-district, Bone Bolango Regency. A mixed methods approach was used, collecting data through interviews, documentation, and questionnaires. The study's dashboard showed that the Public Service Agency (DPMPTSP) had a performance score of 95.23. This score indicates that the public service organization is in the green category, indicating a healthy environment in terms of four assessment perspectives: financial and non-financial measurements, comprising service perspectives, internal business processes, and learning and growth. DPMPTSP received the best internal and external assessments, indicating it must continue to maintain this green ranking.

The implementation of the Balanced Scorecard (BSC) at the Department of Public Works and Public Housing (DPMPTSP) has resulted in a comprehensive and integrated performance measurement system that has yielded progressive results. This is achieved through the assessment of public services, which provide maximum service quality. The four perspectives of the BSC demonstrate optimal governance, resulting in a flexible work system.

Author Biography

  • Ayu Rakhma Wuryandini, State University of Gorontalo

    Fakultas Ekonomi dan Bisnsi, Jurusan Akuntansi Universitas Negeri Gorontalo

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Published

2025-09-30