ANALISIS KINERJA INTERNAL, BALANCE SCORECARD DAN PENGEMBANGAN KEUANGAN MIKRO BERKELANJUTAN (STUDI PADA LEMBAGA PERKREDITAN DESA DI PROVINSI BALI)

I Wayan Suartana; Dodik Ariyanto

doi:10.14710/jaa.9.1.56-69

ANALISIS KINERJA INTERNAL, BALANCE SCORECARD DAN PENGEMBANGAN KEUANGAN MIKRO BERKELANJUTAN (STUDI PADA LEMBAGA PERKREDITAN DESA DI PROVINSI BALI)

*I Wayan Suartana - Universitas Udayana, Indonesia

Dodik Ariyanto - Universitas Udayana, Indonesia

Published: 1 Nov 2012.

DOI: https://doi.org/10.14710/jaa.9.1.56-69 View

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Abstract

Starting in 1984 Bali’s village micro financial institutions, which are called Lembaga Perkreditan Desa(LPD), were set up at the level of the customary village. These villages own, finance and govern the LPDs asan integral part of Balinese culture. The final say in every matter lies with the assembly of indigenousresidents (“krama”), the ultimate authority in every village. This research is aimed to analyze the relationshipbetween LPD and contribution of LPD in order to reduce % percentace of population below the poverty line(%PBL). The independent variable Return on Asset (ROA) has contribution to reduce PBL. ROA is internalperformance of LPD. Additonal analysis is conducted by field experiment to explore improvement internalperformance of LPD with Balance Scorecard. Balance Scorecard is not only measurement tools but strategictools in order to reduce %PBL.

Keywords:LPD, internal performance, balance scorecard and poverty

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Section: Research Articles

Language: EN

In Volume 9, Nomor 1, Tahun 2012

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E-VILLAGE BUDGETING : EFEKTIVITAS PENCEGAHAN FRAUD PADA PENGELOLAAN KEUANGAN DESA DI KABUPATEN BANYUWANGI PENGARUH PENGUNGKAPAN SUKARELA PADA TANGGUNG JAWAB MANAJEMEN ATAS LAPORAN KEUANGAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014) PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI KEADILAN ANGGARAN DAN KOMITMEN TUJUAN ANGGARAN SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Universitas Diponegoro) ANALISIS PENGUNGKAPAN EMISI GAS RUMAH KACA PENGARUH TUNNELLING INCENTIVE DAN DEBT CONVENANT TERHADAP TRANSFER PRICING YANG DIMODERASI OLEH TAX MINIMIZATION PENGARUH EFEKTIFITAS FUNGSI AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN BUMN DIMODERASI OLEH PENGARUH POLITIK ( Studi Empiris di Indonesia )

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