The Influence of Balanced Scorecard (BSC) on the Performance of LPD Desa Adat Kampial, Nusa Dua, Bali

Gusti Ayu Sugiati; Ketut Sudarmini; I Made Sumartana

doi:10.55927/jfbd.v4i1.68

Authors

Gusti Ayu Sugiati Fakultas Ekonomi dan Bisnis, Universitas Warmadewa
Ketut Sudarmini Fakultas Ekonomi dan Bisnis, Universitas Warmadewa
I Made Sumartana Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

DOI:

https://doi.org/10.55927/jfbd.v4i1.68

Keywords:

Financial Perspective, Customer Perspective, Internal Business Process Perspective, Growth and Learning Perspective, Performance

Abstract

Performance reflects work outcomes in quality and quantity to achieve organizational goals. It serves as a reference for organizational control and supports growth and development. Performance measurement can be conducted using the Balanced Scorecard (BSC), a strategic management framework. This study examines the influence of financial, customer, internal business process, and growth and learning perspectives on the performance of the Lembaga Perkreditan Desa (LPD) Desa Adat Kampial. Using a quantitative approach and simple linear regression analysis, the study involved 67 customers and 30 employees as respondents. Results show all perspectives positively and significantly impact LPD performance. Recommendations include fulfilling obligations, improving asset management, supervising service delivery, providing clear product information, offering training, and motivating employees.

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