Optimizing the performance of Village-Owned Enterprise: A case study
Article Sidebar
Balanced Scorecard,
Strategy Map,
Village-Owned Enterprise
Main Article Content
Abstract
The implementation of performance measurement systems in public organizations was essential for optimizing task execution, service delivery, and business processes, thereby ensuring the achievement of organizational goals. However, the adoption of such systems in Village-Owned Enterprises (VOEs) across Indonesia remained insufficient. This was reflected in the high number of non-operational VOEs or those contributing minimally to local communities. A key issue was the lack of a strategic performance measurement framework, which hindered these organizations from achieving their vision and mission effectively. This study aimed to develop a performance measurement framework tailored to VOEs using the Balanced Scorecard (BSC) methodology. It employed document reviews, interviews, and analyses of the vision, mission, and strategic objectives of VOE Cimenteng Jaya as a case study. The framework aligned strategic goals with the four BSC perspectives: financial, learning and growth, internal processes, and stakeholders. A strategy map visualized the interconnections among these perspectives. The study identified nine strategic objectives and fifteen Key Performance Indicators (KPIs) relevant to the VOE. By providing a structured approach to performance evaluation, the framework was expected to improve the VOE's contribution to local economic development and community welfare.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
References
Anggraini, A. M., Sari, R. M., & Fristiani, N. (2020). Implementasi Metode Balanced Scorecard Sebagai Tolok Ukur Pengukuran Kinerja Pada Organisasi Sektor Publik. Jca (Jurnal Cendekia Akuntansi), 1(2), 58. https://doi.org/10.32503/akuntansi.v1i2.1399
Arifin, B., Wicaksono, E., Tenrini, R. H., Wardhana, I. W., Setiawan, H., Damayanty, S. A., Solikin, A., Suhendra, M., Saputra, A. H., Ariutama, G. A., Djunedi, P., Rahman, A. B., & Handoko, R. (2020). Village fund, village-owned-enterprises, and employment: Evidence from Indonesia. Journal of Rural Studies, 79, 382–394. https://doi.org/10.1016/j.jrurstud.2020.08.052
Ariyulianti, A., & Gunawan, A. (2023). Peranan Badan Usaha Milik Desa Dalam Meningkatkan Pendapatan Asli Desa Dan Perekonomian Masyarakat Desa Mekarsari Kecamatan Ngamprah Kabupaten Bandung Barat. KRISNA: Kumpulan Riset Akuntansi, 14(2), 263–273. https://doi.org/10.22225/kr.14.2.2023.263-273
Dewanti, M. A., Wiagustini, L. P., & Sedana, I. B. P. (2016). Kinerja Lembaga Perkreditan Desa Berbasis Balanced Scorecard Se-Kecamatan Buleleng. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 5(5), 1057–1086.
Fintari, I. H., & Fachrizal, F. (2018). Pengukuran Kinerja Pdam Dengan Pendekatan Balanced Scorecard (Studi Kasus Perusahaan Daerah Air Minum Tirta Bengi Kabupaten Bener Meriah). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 3(2), 167–189.
Handayani, S. K. M., & Suaida, I. (2024). Penerapan Balanced Scorecard Sebagai Alat Penilaian Kinerja Manajerial Sektor Publik (Studi Kasus Pada Bumdes Usaha Sejahtera Desa Kandat). Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA), 1(2), 138–149. https://doi.org/10.62017/jimea.v1i2.883
Idriyanti, M., & Agustina, I. F. (2024). The Role Of BUMDES In the Economic Empowerment Of Village Communities. Indonesian Journal of Public Policy Review, 24. https://doi.org/10.21070/ijppr.v24i0.1331
Karlina, N., & Kudus, I. (2018). Analysis Performance Of Joint Venture-Owned Enterprises (Badan Usaha Milik Desa/Bumdes) Leles Sub District, Garut. Proceedings of the International Conference on Public Policy, Social Computing and Development 2017 (ICOPOSDev 2017). https://doi.org/10.2991/icoposdev-17.2018.5
Khasanah, S. U., Ati, N. U., & Ilyas, T. R. (2021). Efektivitas Badan Usaha Milik Desa Dalam Pelayanan Pengembangan Ekonomi Masyarakat (Studi Kasus Desa Karangrejo Kecamatan Kromengan Kabupaten Malang). Respon Publik, 15(5), 38–44. http://www.riset.unisma.ac.id/index.php/rpp/article/view/12011
Mardiasmo, M. (2006). Perwujudan transparansi dan akuntabilitas publik melalui akuntansi sektor publik: suatu sarana good governance. Jurnal Akuntansi Pemerintah, 2(1), 1–17.
Mowen, M. M., Hansen, D. R., & Heitger, D. L. (2018). Managerial accounting: The cornerstone of business decision making. Cengage learning.
Ni’maturohmah, Murnisari, R., & Klaudia, S. (2022). Balanced Scorecard (BSC) Dalam Pengukuran Kinerja Organisasi Sektor Publik Pada Kantor Desa di Blitar. RISK : Jurnal Riset Bisnis Dan Ekonomi, 3(1), 11–28. https://doi.org/10.30737/risk.v3i1.3254
Peraturan Pemerintah Nomor 37 Tahun 2023 Tentang Pengelolaan Transfer Ke Daerah (2023).
Rayesa, N. F. (2018). Analisis Kinerja Koperasi Susu Dengan Pendekatan Balanced Scorecard (BSC). Jurnal Ekonomi Pertanian Dan Agribisnis, 2(2), 138–146. https://doi.org/10.21776/ub.jepa.2018.002.02.7
Retnowati, D., Adriansyah, G., Anshori, M., Fudhla, A. F., Ardhyani, I. W., Puspita, A. D., & Santoso, G. (2022). Pengukuran Kinerja Desa Tanjungan Gresik Dengan Pendekatan Balanced Score Card. Among: Jurnal Pengabdian Masyarakat, 4(1), 13–20. https://doi.org/10.51804/ajpm.v4i1.1777
Utami, K. R. (2022). Penerapan Pengukuran Kinerja Melalui Pendekatan Balance Scorecard Di BUMDes Taman Sari. YUME: Journal of Management, 5(3), 112–120. https://doi.org/10.37531/yum.v5i3.3125
Vincent, G. (2006). Sistem Manajemen Kinerja Terintegrasi Balanced Scorecard dengan Six Sigma untuk Organisasi Bisnis dan Pemerintah. PT Gramedia Pustaka Utama, Jakarta.