Selasa, 13 September 2011

Designing The Balanced Scorecard Weight On Syariah Bank Branches Through Performance Measurement (an Empirical Study On Bank Syariah Mandiri)

UNGGUL PURWOHEDI
State University of Jakarta, Indonesia
IMAM GHOZALI
Diponegoro University, Indonesia
ABSTRACT
The objective of the study is to design the appropriate weight for each balanced scorecard perspectives (financial, customer, internal-business process, and learning and growth). To achieve that objective, this study is trying to analyze the relationships between Balanced Scorecard perspectives with organizational and managerial performance. Therefore, this study has two hypotheses, first the BSC usage is positively associated with organizational performance. Secondly, the BSC usage is positively associated with managerial performance.
In order to test the hypotheses, this study used the Structural Equation Model by AMOS 4.0. This study analyze managers in Bank Syariah Mandiri as the respondents. Fifty one respondents through out Indonesia were used in this study which are consists of branch mangers, operational managers and marketing managers. The questionnaires were sent by email.
Using Structural Equation Modeling (SEM), the results of the study indicated that each perspective has different relationship to organizational and managerial performance, either positive or negative. Internal business perspective supported the first hypothesis, meanwhile, financial and internal business perspective supported second hypothesis. This study is also gives a recommendation related with weight design for each BSC perspectives.
Key words : Balanced Scorecard Weight, Organizational Performance, Managerial Performance
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