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Balance Scorecard as An Effective Tool to Develop Strategic Planning in Public Sector Organizations: Evidence From Community Health Center

Cilt: 6 Sayı: 11 31 Mayıs 2020
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Balance Scorecard as An Effective Tool to Develop Strategic Planning in Public Sector Organizations: Evidence From Community Health Center

Öz

Health is primary needs for people in many countries. Indonesia, with more than 250 million citizens, needs to organize this sector well. Since it has vast area, government decentralize this sector through local government to establish a mass public health unit in every region. It called with Community Health Center or we called it “Puskesmas”.  As a public organization which receive budget from government, a Community Health Center must accountable to government from using their budget. From this point, government must ensure that community or public organizations reach their objectives providing health care to the citizen.

Tambakaji Community Health Center has strategic plan as a guidance to reach their obligation. They use balance scorecard as a evaluating tools to measure their performance. The result from evaluating performance through balance scorecard are used by management to establish a new strategic planning for next period. This paper review Tambakaji Community Health Center’s Strategic Planning for the year 2016-2020, the vision and mission, strategic objectives, and evaluation of strategic plan. Also, assessing the balance scorecrd model in their objctives achievement whether effective or not. At the last, this paper also make suggestions that may be helpful to improve or make a better plan.

Anahtar Kelimeler

Kaynakça

  1. Akbar, M., Munawaroh, S., and Syahdan, S.A.,. (2017). Balance Scorecard Implementation in Public Sector Organization, A Problem?. International Journal Of Accounting, Finance, And Economic, Vol.1
  2. Baroma, B., Bellisario, A., Chirico, A., Appolloni. (2013). A Breakthroughs in the Management Accounting Science: Imaging a Balanced Scorecard Thought by Lean Philosophy Rationales Transit Stud Rev 20, pp. 239-251
  3. Cardos, M., and Candela, J., (2009). A review of the learning and growth perspective: a new approach to labour climate. International Journal of Management Science and Engineering Management Vol. 4 (2009) No. 4, pp. 243-259.
  4. David, Fred R., David, Forest R. (2017). Strategic Management: A Competitive Advantage Approach. 16th edition. Harlow: Pearson Education LimitedGauthier, J., Hagarty, D., and Wilson, C. (2003). Results using the balanced scorecard in the public sector. Journal of Corporate Real Estate Volume 6 Number 1, 53-63
  5. Hoque, Z. and James, W. (2000). Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance. Journal of Management Accounting Research, 12, 1-17. https://doi.org/10.2308/jmar.2000.12.1.1
  6. Hussain, Z and Farooq, A. (2011). Balanced Scorecard Perspective On Change And Performance: A Study Of Selected Indian Companies. Procedia - Social and Behavioral Sciences, 24, 754–768. https://doi:10.1016/j.sbspro.2011.09.043
  7. Jaget, P., and Wet, JH. (2007). An Appropriate Financial Perspective for a Balanced Scorecard. Southern African Business Review Volume 11 Number 2, 98-113.
  8. Jalaludin, D., Nabiha, A.K.S., and Way, S.P. (2014). Managing Environmental And Economic Performance: A Review Of Theory And Practice On Performance Measurement. The International Journal of Accounting and Business Society, 93-113.

Ayrıntılar

Birincil Dil

İngilizce

Konular

-

Bölüm

Olgu Sunumu

Yazarlar

Rudy M Harahap Bu kişi benim
Indonesia

Yayımlanma Tarihi

31 Mayıs 2020

Gönderilme Tarihi

1 Temmuz 2019

Kabul Tarihi

1 Mayıs 2020

Yayımlandığı Sayı

Yıl 2020 Cilt: 6 Sayı: 11

Kaynak Göster

APA
Wardhono, F. W., & Harahap, R. M. (2020). Balance Scorecard as An Effective Tool to Develop Strategic Planning in Public Sector Organizations: Evidence From Community Health Center. Strategic Public Management Journal, 6(11), 1-14. https://doi.org/10.25069/spmj.585302
AMA
1.Wardhono FW, Harahap RM. Balance Scorecard as An Effective Tool to Develop Strategic Planning in Public Sector Organizations: Evidence From Community Health Center. SPMJ. 2020;6(11):1-14. doi:10.25069/spmj.585302
Chicago
Wardhono, Farkhan Wisnu, ve Rudy M Harahap. 2020. “Balance Scorecard as An Effective Tool to Develop Strategic Planning in Public Sector Organizations: Evidence From Community Health Center”. Strategic Public Management Journal 6 (11): 1-14. https://doi.org/10.25069/spmj.585302.
EndNote
Wardhono FW, Harahap RM (01 Mayıs 2020) Balance Scorecard as An Effective Tool to Develop Strategic Planning in Public Sector Organizations: Evidence From Community Health Center. Strategic Public Management Journal 6 11 1–14.
IEEE
[1]F. W. Wardhono ve R. M. Harahap, “Balance Scorecard as An Effective Tool to Develop Strategic Planning in Public Sector Organizations: Evidence From Community Health Center”, SPMJ, c. 6, sy 11, ss. 1–14, May. 2020, doi: 10.25069/spmj.585302.
ISNAD
Wardhono, Farkhan Wisnu - Harahap, Rudy M. “Balance Scorecard as An Effective Tool to Develop Strategic Planning in Public Sector Organizations: Evidence From Community Health Center”. Strategic Public Management Journal 6/11 (01 Mayıs 2020): 1-14. https://doi.org/10.25069/spmj.585302.
JAMA
1.Wardhono FW, Harahap RM. Balance Scorecard as An Effective Tool to Develop Strategic Planning in Public Sector Organizations: Evidence From Community Health Center. SPMJ. 2020;6:1–14.
MLA
Wardhono, Farkhan Wisnu, ve Rudy M Harahap. “Balance Scorecard as An Effective Tool to Develop Strategic Planning in Public Sector Organizations: Evidence From Community Health Center”. Strategic Public Management Journal, c. 6, sy 11, Mayıs 2020, ss. 1-14, doi:10.25069/spmj.585302.
Vancouver
1.Farkhan Wisnu Wardhono, Rudy M Harahap. Balance Scorecard as An Effective Tool to Develop Strategic Planning in Public Sector Organizations: Evidence From Community Health Center. SPMJ. 01 Mayıs 2020;6(11):1-14. doi:10.25069/spmj.585302

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