Evaluasi Kinerja Organisasi Publik Dengan Menggunakan Pendekatan Balanced Scorecard dan Analytic Network Process

DOI: https://doi.org/10.21456/vol6iss2pp124-132

Article Metrics: (Click on the Metric tab below to see the detail)

Article Info
Submitted: 28-09-2016
Published: 26-12-2016
Section: Research Articles
Fulltext PDF Tell your colleagues Email the author

Balanced scorecard is a strategic business management method that links performance evaluation to vision and strategies using a multidimensional set of financial and nonfinancial performance metrics. This study examined both quantitative data for the proposed Analytic Network Process method. The purpose of this research is to build a model that combines the Balanced Scorecard approach and Analytical Network Process to assist in the performance evaluation of public organizations tax services. Balanced Scorecard concept is applied to determine the hierarchy of the financial perspective, customer perspective, internal business processes, and learning and growth perspective as well as their respective performance indicators of public organizations and then Analytical Network Process used to tolerate vagueness and ambiguity of information and built an information system that is applied to facilitate the performance evaluation process. The study provides recommendations to the management of public organizations regarding the tax service strategy to improve the performance of public organizations.

Keywords

Performance evaluation; Balanced scorecard; Analytic network process.

  1. Adi Mora Tunggul 
    Diponegoro University, Indonesia
  2. Rizal Isnanto 
    Diponegoro University
    Fakultas Teknik
  3. Oky Dwi Nurhayati 
    Diponegoro University
    Fakultas Teknik
  1. Banker, R. D., Chang, H., Janakiraman, S. N., Konstans, C., 2004. A balanced scorecard analysis of performance metrics. European Journal of Operational Research, 154, 423–436.
  2. Boj, J. J., Rodriguez, R., Alfaro Saiz, J. J., 2014. An ANP multicriteria based methodology to link intangible assets and organizational performance in a balanced scorecard context. Decision Support Systems, 68, 98–110.
  3. Domanovi C, V., Jaksi C, M., Mimovi C, P., 2014. Balanced scorecard and analytic network process in performance measurement and strategy evaluation: a case study. TEME: Casopis Za Drutvene Nauke, 38(4), 1457–1474.
  4. Gencer, C., Gürpinar, D. 2007. Analytic Network
  5. in Supplier Selection: A Case Study in an Electronic
  6. Firm,” Applied Mathematical Modelling, Vol 31, 11: 2475-2486.
  7. Grigoroudis, E., Orfanoudaki, E., Zopounidis, C. 2012. Strategic performance measurement in a healthcare organisation: A multiple criteria approach based on balanced scorecard. Omega, 40(1), 104–119.
  8. Kadarova, L., Michaela, D, A., Kalafusova L. 2014. a Innovative approaches to the modification of BSC model. Procedia Social and Behavioral Sciences, 143, 168–173
  9. Leung, L. C., Lam, K. C., Cao, D. 2006. Implementing the balanced scorecard using the analytic hierarchy process and the analytic network process. Journal of the Operational Research Society, 57, 682–691.
  10. Lupi, S., Verzola, A., Carandina, G., Salani, M., Antonioli, P., Gregorio, P., 2011. Multidimensional evaluation of performance with experimental application of balanced scorecard: A two year experience. Cost Effectiveness and Resource Allocation, 9, 7.
  11. Perçin, S. 2008. Using the ANP approach in selecting and benchmarking ERP systems Benchmarking: An International Journal, Vol. 15, 5: 630 - 649
  12. Ravi, V., Shankar, R., Tiwari, M. K., 2005. Analyzing alternatives in reverse logistics for end of life computers: ANP and balanced scorecard approach.
  13. Computers and Industrial Engineering, 48, 327–356.
  14. Saaty, Thomas L., Vargas, Luis G., 2006. Decesion making with the Analytic Network Process. USA. Springer Science.
  15. Tjader,Y, May, J. H, Shang, J, Vargas L, Gao, N., 2014. Firm level outsourcing decision making: A balanced scorecard based analytic network process model. Int. J. Production Economics 147, 614–623
  16. Toosi, F. Z., Tabari, N. A. Y., 2014. Identifying and prioritizing the most important competitive factors in hotels based on balanced scorecard and ANP method. Indian Journal of Scientific Research, 4 (6), 855–860.
  17. Wu, S.I., Hung, J.M., 2008. A performance evaluation model of CRM on nonprofit organizations. Total Quality Management and Business Excellence 19 (4), 321–342.
  18. Yuksel, I., Dagdeviren M., 2010. Using the analytic network process (ANP) for Balanced Scorecard (BSC): a case study for a manufacturing firm. Expert Systems with Applications; 37:1270–8.
  19. Zhang, I., Wang, C., 2011. Application of analytic network process in agricultural products logistics performance evaluation. Innovative Computing and Information volume 231 of the series communications in Computer and Information Science pp 500-506.