Open AccessBALANCED SCORECARD: PENTINGNYA PERSPEKTIF PROSES BISNIS INTERNAL STUDI EMPIRIS DI PONPES
Author(s) -
St. Dwiarso Utomo,
Zaky Mahmuddah,
Yulita Setiawanta
Publication year - 2016
Publication title -
jurnal akuntansi indonesia
Language(s) - English
Resource type - Journals
eISSN - 2655-9552
pISSN - 0216-6747
DOI - 10.30659/jai.5.2.169-200
Subject(s) - balanced scorecard , process management , empirical research , perspective (graphical) , process (computing) , business , research object , qualitative research , knowledge management , business administration , computer science , sociology , mathematics , social science , statistics , artificial intelligence , operating system
The purpose of this research is to find an empirical evidence of implementation of internal business process perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBS Surakarta). The research is case study. Qualitative research design is conducted using semi-structured interviews with 21 members from different stakeholders. The research findings showed that internal business process perspective of BSC and attributes in strategy map of BSC have been implemented well in AIMBS Surakarta. Besides, the research also found supporting factor of implementation of internal business process perspective of BSC in AIMBS Surakarta, namely: strong commitment from top management to adjust the change dan to improve the service to the stakeholders. The limitation of the research is that the research findings can not be generalized because of case study. For future research, the researcher can add the numbers of research object so that the generalization of research findings can be gained. Theoretically, it will give clearer description about the implementation of internal business processperspective of BSC in Islamic boarding schools.