Evaluasi Sistem Pengukuran Kinerja Balanced Scorecard pada SPI Bank XYZ
| Main Authors: | , Rachmat Mudji Widodo, , Hardo Basuki, Dr., Msos.Sc, |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2011
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/89845/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=51122 |
Daftar Isi:
- This study aimed to evaluate the design of balanced scorecard, vision, mission and performance measurement system of internal audit (SPI) to determine the effectiveness of performance measurement system design to the succes of the strategy and the achievement of the goals of SPI. Based on qualitative descriptive analysis method with balanced scorecard framework of internal auditor, if found that the vision, mission, strategy and key performance indicators are not exhaustive SPI meeting the four balanced scorecard perspectives, there was lack of alignment beetween the strategy with key performance indicator, and some key performance indicator are not in accordance with the task, responsibilities and authority of the SPI. Thus the result of performance assessment does not match to the actual performance of SPI. It is necessary to do the rearrangemnet and alignment of vision, mission, strategy and key performance indicators and meeting the four balanced scorecard perspectives.