Kumara, Kumara and Muhsyaf, Saipul Arni and Suryantara, Adhitya Bayu (2022) Model development of village financial management performance measurement by balanced scorecard based: A case study of Midang Village office. International Journal of Multidisciplinary Research and Growth Evaluation, 03 (04). 175 - 180. ISSN 2582-7138
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Abstract
Research on the development of the village financial management performance measurement model aims to determine the importance of the performance used in financial management at the Midang Village Office based on the balanced scorecard. By using four perspectives, namely the financial perspective, the community perspective, the internal business process perspective and the growth and learning perspective as the basis for the criteria for measuring village financial management performance. The design in this research is descriptive qualitative with data collection techniques in the form of questionnaires, and documentation. The data collected was then processed using the AHP and TOPSIS models. Data processing using this model is useful in determining a decision with multiple criteria. The results of this study indicate that performance measurement using the AHP model results in a growth and learning perspective as the main priority in its performance in managing village finances with a priority value of 0.389. Then using TOPSIS ranking results that the growth and learning perspective gets the first rank with a preference value of 0.846. Related to this, it shows that the Midang Village Office as a public sector agency is not too focused on improving performance from a purely financial perspective.
| Item Type: | Article |
|---|---|
| Keywords (Kata Kunci): | performance measurement, balanced scorecard, AHP, TOPSIS |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi |
| Depositing User: | Saipul Arni Muhsyaf, SE., MM., Ph.D |
| Date Deposited: | 09 Jun 2023 02:33 |
| Last Modified: | 09 Jun 2023 02:33 |
| URI: | http://eprints.unram.ac.id/id/eprint/39380 |
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