Analysis of Organizational Performance at SMK Negeri I Amurang with Balance Scorecard Approach
Keywords:Educators, Students, Scorecard
Realization of school operational assistance funds in 2018 was Rp. 638,400,000.- and in 2019 of Rp. 945,745,600.- From the existing amount, it can be seen that there was an increase in the realization of school operational assistance at SMK Negeri I Amurang by 48.14%. Likewise, the use of school operational assistance funds increased by 0.596 or 59.62%. The remaining use of school operational assistance funds in 2018 to 2019 decreased by 0.179 or decreased by 17.89. In 2020 the realization of school operational assistance funds at SMK Negeri I Amurang was Rp.721,789,827.- with the use of funds of Rp.721,789,827.- so that the use of these funds was used up. The level of student perception regarding educator services at SMK Negeri I Amurang was obtained based on a questionnaire of 100 respondents. The dominance of perception in the satisfactory category. The results of the calculation of data regarding students' perceptions of the services of educators at SMK Negeri I Amurang show the percentage of the level of service for teaching staff at SMK Negeri I Amurang. Based on the five dimensions of service quality, the highest score is in the tangibles dimension (physical evidence) with a score of 71.2% included in the satisfactory category. Assessment scores of students' perceptions of the services of educators are tangibles (73.8%), reliability (70.7%), responsiveness (73.6%), assurance (68.6%), and empathy (69.5%). Thus, students' perceptions of the services of educators at SMK Negeri 1 Amurang are in the satisfactory category. Data related to the dimensions of physical evidence (tangibles), which consists of 4 indicators. The result of the highest percentage of the 4 indicators in the dimensions of physical evidence (tangibles) is having work accuracy (80.4%), while the percentage results of other indicators have work discipline (76.8%), supporting equipment in the implementation of work (71.2%) and has a creative and innovative nature of work (67.0%). Thus, the dimensions of physical evidence (tangibles) used to evaluate the service quality of educators at SMK Negeri I Amurang are in the satisfactory category.
Anggraini, Yunita and Hendra Puranto. 2010. Performance-Based Budgeting: Comprehensive APBD Preparation. Yogyakarta: STIM YKPN.
Alimudin. 2018. Analysis of Budget Absorption in State Universities (PTN) and Makassar Kopertis. Thesis. Hasanuddin University.
Alumbida, S., and Ilat. 2016. The Effect of Planning, Human Resource Capacity and Organizational Commitment on the Absorption of Regional Budgets in the Talaud Islands Regency Government. Sam Ratulangi University.
Anfujatin. 2016. Analysis of the Factors Causing the Low Absorption of Expenditure Budgets at the SKPD of Tuban Regency. Journal of Public Administration. 17 August University, Surabaya.
Bastian, Indra. 2010. Public Sector Accounting Edition 3. Erlangga Publisher. Jakarta
Bastian, Indra. 2006. Regional Government Planning and Budgeting System. Jakarta: SalembaEmpat.
BPKP. 2012. Finding Solutions for Blocked Absorption. Jakarta: Surveillance News.
Dharmanegara, Ida Bagus Agung. 2010. Corporate Budgeting. Theory and Application. Yogyakarta: GrahaIlmu.
Djayasinga, Marselina. 2015. Dissecting APBD. Yogyakarta: GrahaIlmu.
Ferdinand, Isnurhadi, MarlinaWidiyanti, Mohamad Adam. 2020. The Influence of Budget Planning and Budget Execution on Budget Absorption with Organizational Commitment as a Moderating Variable at the Health Research and Development Agency of the Republic of Indonesia. Bridges: Scientific Journal of Management Vol. 17, No.2, October.
Glenngard, AH and TM Maina. 2007. Reversing The Trend of Weak PolicyImplementation in The Kenyan Health Sector? A Study of Budget Allocation and Spending of Health Resources Versus Set Priorities. Health Research and Systems, 5, 3. BioMed Central.
Ghozali, Imam. 2013. Analysis of Multivariate Programs. Semarang: publishing body – Undip.
Handi Y. L and Bambang Jatmiko. 2015. Key Success Factors of Good Government Governance and Their Influence on Government Performance (Survey on the Government of GunungKidul Regency). University of Muhammadiyah Yogyakarta. Vol 5, No. 1.
Hardiwinoto. 2005. Reciprocal Correlation Between Good Governance and Good Corporate Governance towards Dynamic Economic Growth. Faculty of Economics, University of Muhammadiyah Semarang.
Halim, A. and S. Kusufi. 2012. Public Sector Accounting from Budgets to Financial Reports, from Government to Places of Worship. Jakarta: SalembaEmpat.
Haliah and Nirvana. 2019. The development of good governance model for performance improvement. International Journal of Excellence in Government Vol. 1 No. 1.pp. 21-36 Emerald Publishing Limited.
Harahap, SasmitaAtika Sari; TaufeniTaufik and Nurazlina. 2020. The Influence of Budget Planning, Budget Execution, Administrative Recording and Human Resource Competence on the Level of Budget Absorption (Empirical Study on Dumai City OPD). Journal of Financial and Business Accounting Vol. 13, No. 1, May.
Herriyanto, H. (2012). Factors Affecting Delays in the Absorption of Expenditures on the Work Units of Ministries/Agencies in the Jakarta Area. Jakarta. Thesis. University of Indonesia.
Iqbal, M. 2018. The Effect of Budget Planning and Human Resource Competence on Budget Absorption with Organizational Commitment as Moderating. Thesis. Hasanuddin University.
Julian. Diane. 2014. The Influence of Contextual Factors on Perceptions of Budget Absorption Related to the Procurement of Goods/Services. Thesis-Journal. Yogyakarta: Gajah Mada University.
Kuswoyo. 2011. Analysis of Factors Causing Concentration of Budget Absorption at the end of the Fiscal Year (Study on Work Units in the Kediri KPPN Area). Thesis-Abstract. Yogyakarta: Gajah Mada University.
Komang,. (2014). The Effect of Performance-Based Budgeting on Performance Accountability of Government Agencies at the Forestry Service of UPT KPH Central Bali, Singaraja City. (Journal of Accounting), (online). Volume 2, No. 1.
Ladewi, Yuhanis; Taufiq Supriadi, Juska Meidy EnykeSjam, Welly Agista and Hery Subowo. (2020). The EffectOfAccountabilityAndTransparencyOfVillageFundManagement. The International JournalofAccountingand Business Society. Vol. 28, No. 2 August.
Mahmudi. 2016. Analysis of Local Government Financial Statements. Yogyakarta: UPP STIM YKPN.
Manasan., Rosari G., and Mercado., Reben G. 2001. An Assessment of The Absorptive Capacity Of Agencies Involved In The Public Works Sector. Philippine Institute For Development Studies, Discussion Paper Series No. 2001-17. http://dirp3.pids.gov.ph/ris/dps/pidsdps0117.pdf.
Mardiasmo. 2018. Public Sector Accounting: Latest Edition. Yogyakarta: ANDI.
Miliasih, 2012. Analysis of delays in budget absorption in expenditures for work units of state ministries/agencies for fiscal year 2010 in the KPPN payment area of Pekanbaru Province.
Nugroho, R. 2017. Factors Affecting Soaring Budget Absorption Quarter IV Government Agencies (Study on the Financial Education and Training Agency). BPPK Journal.
Oktari, Yona; Ria Nelly Sari and M. Rasuli. 2020. The EffectofBudgetPlanning, BudgetImplementation, theCompetencyof Human Resources and Understanding of RegulationonVillage Financial Budget Absorption with OrganizationalCommitment as ModeratingVariable. International JournalofEconomics, Business andApplications. 5 (1).
Priatno, P. A &Khusaini, M. 2013. Analysis of Factors Affecting Budget Absorption in the Work Unit of the Blitar KPPN Payment Scope. E-Journal Universitas Brawijaya
Rahayu, Sri Lestari. 2011. Outlook on the Absorption of Expenditures by Ministries/Agencies 2011. Policy Paper for Central Budget Policy.
Robbins and Coulter. 2002. Management (7th edition). PT. Gramedia Group Index. Jakarta.
Sedarmayanti, SabarGunawan, Hafid Aditya Pradesa, TiurAgnesiaTapiannauliSitorus. 2020. The Effect of Good Governance, Leadership and Organizational Culture on Public Performance Accountability. International Journal of Academic Research in Business and Social Sciences Vol. 1 0 , No. 1, January.
Sedarmayanti. 2014. Good Governance (Good Governance) Part Two Building a Performance Management System to Increase Productivity Towards Good Governance (Good Governance). Bandung: Mandar Maju Publisher.
Setyawan, A. 2014. Analysis of Delay in Absorption of Budgets for Work Units of Ministries/Agencies in the Bojonegoro KPPN Payment Area. thesis. Airlangga University.
Sitompul, Febriman Prihatin Lumbanraja, and HB. Tarmizi. 2020. EffectofGoodGovernanceApplicationagainstPublicSatisfactionwithExcellent Service as anInterveningVariable in the Medan Tembung Sub-District Office. International JournalofResearchandReview Vol.7; Issues: 1; January.
Sugiyono. 2018. Quantitative, Qualitative and R&D Research Methods. Bandung: PT Alphabet.
Suwarni, DE 2018. Factors Affecting Delays in Absorption of Regional Revenue and Expenditure Budgets (APBD) in the City of Surabaya (Study on SKPD of the Public Works Department of Highways and Pemantusan. State University of Surabaya).
Trisnaningsih, Sri. 2007. Auditor Independence and Organizational Commitment as Mediating Influence of Understanding Good Corporate Governance, Leadership Style and Organizational Culture on Auditor Performance. East Java: National Accounting Symposium.
Utami, Wilza; H. Afrizal, and Asep Machpudin. 2017. The Effectof Performance-BasedBudgetingon Performance AccountabilityofGovernmentAgencies. Thesis. GunadarmaUniversityPostgraduate Program. Jakarta.
VanLandingham, 2005. Useful, But Not a Panacea Performance Based Program Budgeting in Florida. International Journal of Public Administration, Vol.28 No.3 and 4.
Wardhani, Ratna; Hilda Rossieta, and DwiMartani. 2017. Good governance and the impact of government spending on performance of local government in Indonesia. int. J. Public Sector Performance Management, Vol. 3, No. 1
Zarinah, M. 2016. The Effect of Budget Planning and Quality of Human Resources on the Level of Budget Absorption of Regional Apparatus Work Units in North Aceh Regency. Journal of Masters in Accounting.
Kankaew, K., Yapanto, LM, Waramontri, R., Arief, S., Hamsir, Sastrawati, N., & Espinoza-Maguiña, MR (2021). Supply chain management and logistics presentation: Mediation effect of competitive advantage. Uncertain Supply Chain Management, 9(2), 255–264.https://doi.org/10.5267/j.uscm.2021.3.007
Yapanto, LM, Tanipu, F., Paramata, AR, & Actors, E. (2020). THE EFFECTIVENESS OF FISHERY COOPERATIVE INSTITUTIONS. 17(25), 1329–1338.
Musa, FNH, Tumbel, A., &Wullur, M. (2021). Discipline Analysis Of Work, Motivation And Loyalty Towards Employee Performance (Case Study At Gorontalo State University). 449–462.
Lasut, R. F., Mandey, S. L., Jan, A. H., Ratulangi, U. S., &Ratulangi, U. S. (2021). AnalisisPengaruhKualitasPelayanan dan BesaranPremiTerhadap Tingkat Kolektibilitas dan KepuasanPesertasebagaiVariabel Intervening pada BPJS Kesehatan Cabang Manado. 633–646
How to Cite
Copyright (c) 2021 Hendrik V. Kumajas, Bernhard Tewal, Rudi S. Wenas
This work is licensed under a Creative Commons Attribution 4.0 International License.