2018Asian Journal of Social Sciences and Management StudiesOpen access

The Design of Performance Measurement of Tadulako University Using Balanced Scorecard Approach

Rahmahhayati Paturusi, Ujang Sumarwan, Sahara

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Abstract

The purpose of this research is to develop Balanced Scorecard (BSC) for UNTAD. BSC is a performance measurement tool organization which is a strategic management system of the organization. BSC is used to articulate the mission, vision, goals and strategies into some comprehensive, coherent and measurable strategic objectives and strategic initiatives. BSC aims to improve organizational performance. This research uses descriptive technique through case study and focuses on observing the form of performance measurement used by UNTAD. This research employs purposive sampling method. The amount of strategic objectives arranged using BSC was 17 with 75 Key Performance Indicators (KPIs). Prioritization of strategic objectives is accomplished by using Analytic Network Process (ANP). The results of this study indicate that customer perspective is the first priority, followed by learning and growth perspective, internal business process perspective, and financial perspective. BSC development should be planned by the university planning department, implemented by all units, and evaluated by internal supervision unit.

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The purpose of this research is to develop Balanced Scorecard (BSC) for UNTAD. BSC is a performance measurement tool organization which is a strategic management system of the organization. BSC is used to articulate the mission, vision, goals and strategies into some comprehensive, coherent and measurable strategic objectives and strategic initiatives. BSC aims to improve organizational performance. This research uses descriptive technique through case study and focuses on observing the form of performance measurement used by UNTAD. This research employs purposive sampling method. The amount of strategic objectives arranged using BSC was 17 with 75 Key Performance Indicators (KPIs). Prioritization of strategic objectives is accomplished by using Analytic Network Process (ANP). The results of this study indicate that customer perspective is the first priority, followed by learning and growth perspective, internal business process perspective, and financial perspective. BSC development should be planned by the university planning department, implemented by all units, and evaluated by internal supervision unit.

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Available abstract

The purpose of this research is to develop Balanced Scorecard (BSC) for UNTAD. BSC is a performance measurement tool organization which is a strategic management system of the organization. BSC is used to articulate the mission, vision, goals and strategies into some comprehensive, coherent and measurable strategic objectives and strategic initiatives. BSC aims to improve organizational performance. This research uses descriptive technique through case study and focuses on observing the form of performance measurement used by UNTAD. This research employs purposive sampling method. The amount of strategic objectives arranged using BSC was 17 with 75 Key Performance Indicators (KPIs). Prioritization of strategic objectives is accomplished by using Analytic Network Process (ANP). The results of this study indicate that customer perspective is the first priority, followed by learning and growth perspective, internal business process perspective, and financial perspective. BSC development should be planned by the university planning department, implemented by all units, and evaluated by internal supervision unit.

Key concepts: Balanced scorecard, Process management, Performance measurement, Performance indicator, Strategic planning, Nonprobability sampling, Strategy map, Process (computing)

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