Perancangan Balance Scorecard untuk Pemberdayaan Komunitas Griyongaso di Desa Rejoagung, Kabupaten Jember
Article Sidebar
Main Article Content
Abstract
Desa Rejoagung, Kecamatan Semboro, Kabupaten Jember, memiliki potensi besar dalam sektor pertanian dan pariwisata, namun menghadapi tantangan signifikan seperti tingginya urbanisasi tenaga kerja muda dan lemahnya inovasi produk. Untuk meningkatkan manajemen usaha homestay kelompok usaha bersama (KUBE) Griyongaso, program pengabdian masyarakat ini menerapkan Balanced Scorecard (BSC) sebagai alat manajemen strategis. BSC membantu dalam pengukuran kinerja berdasarkan empat perspektif, yaitu keuangan, pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan. Program ini melibatkan pelatihan, penyusunan Key Performance Indicators (KPI), dan pengembangan Standar Operasional Prosedur (SOP) untuk meningkatkan kualitas layanan. Hasil kegiatan berupa peningkatan pendapatan, kepuasan pelanggan, serta kapasitas manajerial anggota KUBE. Melalui penerapan BSC, KUBE Griyongaso diharapkan dapat mencapai keberlanjutan usaha homestay berbasis komunitas dan memberikan dampak positif bagi ekonomi desa.
Article Details

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Alipok, A., Tuli, H., & Taruh, V. (2024). Analisis penilaian kinerja UMKM dengan pendekatan Balanced Scorecard. Jambura Accounting Review, 5(2), 180-189. https://doi.org/10.37905/jar.v5i2.131
Augustinah, F. (2019). Manajemen kinerja Balanced Scorecard untuk koperasi dan UMKM. Jurnal Ilmiah Administrasi Bisnis dan Inovasi, 2(2), 219–235. https://doi.org/10.25139/jai.v2i2.1125
Bontis, N., Dragonetti, N. C., Jacobsen, K., & Roos, G. (1999). The knowledge toolbox: A review of the tools available to measure and manage intangible resources. European Management Journal, 17(4), 391–402. https://doi.org/10.1016/S0263-2373(99)00019-5
Chenhall, R. H. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: An exploratory study. Accounting, Organizations and Society, 30(5), 395–422. https://doi.org/10.1016/j.aos.2004.08.001
Dechow, N. (2012). The balanced scorecard: Subjects, concepts, and objects – A commentary. Journal of Accounting & Organizational Change, 8(4), 511–527. https://doi.org/10.1108/18325911211273509
Hansen, E. G., Sextl, M., & Reichwald, R. (2010). Sustainability innovation cube - A framework to evaluate sustainability-oriented innovations. International Journal of Innovation Management, 14(4), 683–713. https://doi.org/10.1142/S1363919609002479
Hoque, Z. (2014). 20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research. The British Accounting Review, 46(1), 33–59. https://doi.org/10.1016/j.bar.2013.10.003
Ittner, C. D., Larcker, D. F., & Randall, T. (2003). Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society, 28(7-8), 715–741. https://doi.org/10.1016/S0361-3682(03)00033-3
Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: Measures that drive performance. Harvard Business Review, 70(1), 71–79.
Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review, 22(4), 853–886. https://doi.org/10.5465/amr.1997.9711022105
Mooraj, S., Oyon, D., & Hostettler, D. (1999). The balanced scorecard: A necessary good or an unnecessary evil? European Management Journal, 17(5), 481–491. https://doi.org/10.1016/S0263-2373(99)00034-1
Niven, P. R. (2008). Balanced scorecard: Step-by-step for government and nonprofit agencies. Journal of Business Ethics, 85(2), 111–128.
Subhan, H. (2024). Implementasi Balanced Scorecard sebagai alat manajemen strategi dalam peningkatan kinerja perusahaan. Jurnal Inovasi Global, 2(7), 696–711. https://doi.org/10.58344/jig.v2i7.114