p–ISSN: 2723 - 6609 e-ISSN: 2745-5254
Vol. 5, No. 8 August 2024 http://jist.publikasiindonesia.id/
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 8, August 2024 3797
Application of Civil Servant Discipline at Batam City
Education Office in Socio-Psycho-Juridical Perspective
Diana Fitri
1*
, Ancella Anitawati Hermawan
2
Universitas Indonesia, Indonesia
Email:
*Correspondence
ABSTRACT
Keywords: sustainability;
balanced scorecard;
sustainability balanced
scorecard; performance
measurement, strategy.
This thesis discusses the proposed design of performance
measurement for Perumda BPR XYZ using a sustainability-
balanced scorecard approach so that company goals are
achieved. With the sustainability balanced scorecard
approach, it is hoped that financial and non-financial
perspectives as well as sustainability aspects can be
measured in balance both in the short and long term. The
sustainability balanced scorecard and strategy map explain
the relationship between sustainable financial and non-
financial perspectives as well as strategic targets and
initiatives that can be carried out by companies that are
needed to achieve the strategic themes of each perspective.
The types of data in this research are primary and secondary,
with research instruments used in the form of literature
reviews, document analysis and interviews. The research
results can be used by Perumda BPR XYZ to design four
sustainability balanced scorecard perspectives, which are the
sustainability perspective, stakeholder perspective, internal
business process perspective and learning and growth
perspective which can help companies to achieve the
company's short-term and long-term goals.
Introduction
Company management is an important factor in entering a competitive business
environment (Asyhari, Pudjihastuti, & Kurdaningsih, 2018). Therefore, companies need
to design a management system that is to the demands of the business environment so
that the company can compete and develop better in the future. According to (Devani &
Setiawarnan, 2015) performance measurement is one of the most important factors for a
business organization because performance measurement is an effort to map strategy into
actions to achieve certain targets. The performance measurement system can be used as
a means of organizational control, which is strengthened by the establishment of a system
of reward and punishment for performance measurement (Widyaningrum & Widiana,
2020).
The Balanced Scorecard is a performance measurement that not only measures
financial performance, but also the financial sector which is divided into four
Diana Fitri, Ancella Anitawati Hermawan
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 8, August 2024 3798
perspectives, namely, financial perspective, customer perspective, internal business
process perspective, and learning and growth perspective (Córdova-Aguirre & Ramón-
Jerónimo, 2024). These four perspectives are tools to diagnose whether the company's
performance is in line with the company's strategy (Nurcahyo, Pustiwari, & Gabriel,
2018). Over time, BSC's strategy has been developed to measure and support sustainable
practices within a company, which is called the sustainability balanced scorecard concept.
The sustainability balanced scorecard is a measurement that not only focuses on finance
and non-finance but also the core strategy of the organization which is further integrated
with economic, social and environmental goals (Nurcahyo et al., 2018).
Perumda BPR XYZ is a company engaged in the banking sector whose entire share
ownership is held by the Muko-Muko Regency Government, as a Regionally Owned
Enterprise (BUMD). Perumda BPR XYZ was established to become a bank that is
beneficial to the community and provides the best service specifically for the XYZ
Regency area (Zulbasri, Djamil, Yusrialis, & Syamsurizal, 2023). Currently, the
performance measurement of Perumda BPR XYZ only focuses on the financial sector
which has the weakness of making the company only focus on short-term performance
and less focus on long-term performance and does not reflect the overall management
performance. Perumda BPR XYZ needs to try alternative measures of other companies
performance, namely with a more comprehensive, balanced, and measurable
sustainability scorecard method because assessing company performance is not only
assessed from financial aspects but also from non-financial aspects and sustainability
aspects (Drehem & Vanany, 2021).
According to (Fahrudin, 2020) Sustainability Balanced Scorecard (SBSC) is the use
of a Balanced Scorecard to measure the strategic sustainability of an organization.
Sustainability means paying attention to environmental and social elements in addition to
economic considerations in every effort carried out. This approach allows companies to
contribute to sustainability issues, improving performance and social, environmental and
economic impact, in an integrative way. This model is also useful for determining
performance indicators in a sustainability assessment model and can be integrated into
decision-making methods to improve organizational sustainability and performance.
Research Methods
This study uses a case study approach. A case study is a study of the specificity and
complexity of a case that is used to understand its activities in important circumstances.
The case study research approach is used to answer research questions about how that can
only be explained in detail by using a case study approach. This case study research seeks
out and captures the complexity and special interest in the context of a particular case
study in detail. In this case, the root of the performance problem and the solution to the
problem can only be answered in detail and thoroughly using a case study approach.
The object of the case study chosen in this study is Perumda BPR XYZ to answer
the research questions that have been mentioned in the formulation of the problem in
Chapter 1. The case study approach to Perumda BPR XYZ was conducted in a
Application of Civil Servant Discipline at Batam City Education Office in Socio-Psycho-
Juridical Perspective
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 8, August 2024 3799
preliminary interview to explore the problems that are being faced by Perumda BPR XYZ
(Hansen & Schaltegger, 2016).
The instruments of this research are literature review, document analysis and
interviews. The literature review in this study is carried out to obtain a comprehensive
understanding of the current conditions and problems researched by a method through
careful review of books, journals, publications, and other sources of information.
Document analysis was carried out through secondary data that could be obtained from
financial statements and non-financial reports of the study object for the last five years
from 2019 to 2023. Additional questions related to secondary data were also asked to the
president director of Perumda BPR XYZ to dig deeper into the data.
Meanwhile, the interview research instrument is carried out to obtain information
in the form of oral statements related to the topic being researched. Interviews were
conducted with resource persons online. Initial interviews started from December 2023
to May 2024 with the president director of Perumda BPR XYZ with semi-structured
questions. The interview was conducted with the president director of Perumda BPR XYZ
because he has managed the company for 7 years so he knows the ins and outs and
operations of Perumda BPR XYZ. Below is a list of questions used by the author for the
interviewer. The list of questions is taken from the Córdova-Aguirre & Ramón-Jerónimo
(2024) research that has been adapted to the researcher's research object.
In data analysis, the researcher first analyzes the strategy to evaluate whether the
objective strategy designed by the company can be used as a reference to design the
Sustainability Balanced Scorecard. The researcher also conducted a SWOT analysis to
sharpen the objective strategy that the company has designed. After the SWOT analysis
is carried out, the objective strategy is mapped according to the perspective of the
Sustainability Balanced Scorecard in the form of strategy maps. Finally, a conclusion will
be obtained from the research conducted in the form of appropriate SBSC measurements
for Perumda BPR XYZ.
Results and Discussion
Analysis of Corporate Strategy
Perumda BPR XYZ currently has a vision to become the most beneficial bank for
the people by providing excellent service. Meanwhile, the company's mission is to help
and encourage economic growth and regional development in all fields and as a source
of regional income to improve people's living standards. The company's strategy is
designed based on the company's vision and mission, the company's achievements in
previous years and advice from the company's shareholders. This strategy will later be
described in a Strategy Map and performance measurement that will be included in the
company's SBSC. The following are the objectives of the Perumda BPR XYZ strategy:
Diana Fitri, Ancella Anitawati Hermawan
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 8, August 2024 3800
Tabel 1
Tujuan Strategis Perumda BPR XYZ
Strategy
Information
Short-
term
1. Improve the intermediation function of banks.
2. Improving employee capabilities, expertise and
skills in their field of duty through intensive
training that is oriented and has a direct impact
on the bank's business activities.
3. Maintain the efficiency and effectiveness of the
bank.
4. Maintain growth and credit quality at a healthy
rating.
Medium
Term
1. Asking the local government to continue to
increase the bank's paid-up capital by the bank's
growth rate.
2. Adding an office network so that services to the
community can be expanded and can make a
positive contribution in contributing to the XYZ
Regency PAD.
Based on the company's objective strategy, it can be concluded that this strategy is
not adequate if it is to be downgraded to the company's SBSC. This is because there is no
causal relationship in this strategy and only includes 3 (three) perspectives of SBSC,
namely:
1. The financial perspective, namely improving the intermediation function of banks,
maintaining the efficiency and effectiveness of banks, maintaining growth and credit
quality at a healthy rating, asking regional governments to continue to increase the
bank's paid-up capital by the bank's growth rate and can make a positive contribution
in contributing to the PAD of XYZ Regency.
2. The perspective of internal business processes, namely adding to the office network.
However, this goal alone is not enough to meet the perspective of internal business
processes.
3. Learning and growth perspective, which is in the form of improving employee
capabilities, expertise and skills in their field of duty through intensive training that is
oriented and has a direct impact on the bank's business activities.
There is no fourth perspective of SBSC, namely more detailed internal business
processes and stakeholder perspectives, which are usually focused on the company's
business processes and stakeholder satisfaction. In addition, the strategy also does not
contain sustainability goals.
SWOT Analysis
SWOT analysis is important to identify strengths, weaknesses, opportunities and
threats that will help management focus on the strengths of Perumda BPR XYZ, minimize
Application of Civil Servant Discipline at Batam City Education Office in Socio-Psycho-
Juridical Perspective
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 8, August 2024 3801
weaknesses and threats, make the best use of opportunities and be the best in the
competition (Rangkuti, 2015). SWOT will help the management to determine what
strategic objectives the management should undertake. In addition, SWOT also serves to
maximize performance evaluation in SBSC because it understands Perumda BPR XYZ
in terms of strengths, weaknesses, opportunities and threats so that management can take
the best available opportunities. The SWOT analysis data below was obtained from the
company's business plan report and reconfirmed through interviews and analysis of
documents given access by the Director of Perumda BPR XYZ. The following is the
SWOT of Perumda BPR XYZ which is summarized in Table 3 below:
Table 2
SWOT Analysis of Perumda BPR XYZ
Strategy Maps
The depiction of the Perumda BPR XYZ strategy map is adjusted to four
sustainability-balanced scorecard perspectives. The first perspective is the sustainability
perspective which is the main goal of this balanced scorecard model and which
distinguishes it from the traditional balanced scorecard where the finance perspective is
the main goal.
Table 3
SBSC Perumda BPR XYZ Design
Diana Fitri, Ancella Anitawati Hermawan
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 8, August 2024 3802
Conclusion
Based on the analysis and discussion of cases that have been carried out in the
previous chapters, it can be concluded that the existing strategy of Perumda BPR XYZ is
not adequate to be used as a company SBSC because the existing strategy only contains
the company's strategy in managing its human resources and finances. Existing strategies
only include learning growth and finance perspectives. The strategy does not contain the
other three perspectives of SBSC, namely the perspective of sustainability, external
stakeholders and internal business processes, so the company's strategy cannot be reduced
to comprehensive SBSC elements.
Based on the mapping strategy that has been prepared, 17 strategic goals of the
company consisting of 7 strategic sustainability goals are divided into 3 aspects, namely
Application of Civil Servant Discipline at Batam City Education Office in Socio-Psycho-
Juridical Perspective
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 8, August 2024 3803
the economic aspect which has 3 strategic goals, namely increasing profits, increasing
revenue, and cost efficiency. In the social aspect, there are 3 strategic goals, namely
increasing community satisfaction, increasing employee satisfaction and increasing
government satisfaction. In the environmental aspect, there is 1 strategic goal, namely
reducing negative impacts on the environment.
From the perspective of stakeholders, there are 4 goals consisting of 3 aspects,
namely the customer aspect which has 2 strategic goals, namely increasing market share
and customer satisfaction. In this aspect, the government has 1 strategic goal, namely
compliance with the current law and the last aspect of the community which has 1
strategic goal, namely contributing to the community's economy.
The next perspective is the internal business process perspective which consists
of 3 strategic objectives of the internal business process, namely improving fast
transaction service processes, energy efficiency and hiring local employees. Finally, the
growth and learning perspective consists of 3 strategic goals of learning and growth,
namely improving employee competence, improving information technology that
supports business processes and increasing employee work comfort. This strategic goal
is then given a KPI to measure the achievement of these strategic goals.
Diana Fitri, Ancella Anitawati Hermawan
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 8, August 2024 3804
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