An Analysis Of The Performance Of The Randudongkal Village Government From A Balance Scorecard Perspective

  • Risqi Farah Salsabika Universitas Muhammadiyah Surakarta
  • Surya Jatmika Prodi Studi Pendidikan Akuntansi, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Muhammadiyah Surakarta
Keywords: Performance, Randudongkal Village Government, Balance Scorecard Perspective

Abstract

This study aims to analyze the performance of the Randudongkal Village Government, Pemalang Regency, using the Balanced Scorecard (BSC) approach, which encompasses the financial, customer, internal business process, and learning and growth perspectives. The study employs a qualitative method with a case study design. Informants consist of village officials, the Village Consultative Body (BPD), and community representatives. Data were collected through interviews, observations, and documentation, then analyzed using the Mezmir interactive model. The results indicate that the village government’s performance falls into the “fairly good” category, though it is not yet optimal. In the financial perspective, the management of the Village Budget (APBDes) has been participatory and accountable, though it remains constrained by staff capacity. The customer perspective shows a fairly high level of community satisfaction, although service quality still needs improvement. The internal business process perspective indicates a structured work system, but the utilization of information technology has not been optimal. From the learning and growth perspective, capacity building for officials has been conducted through training, although it has not been evenly distributed. This study concludes that the Balanced Scorecard is capable of providing a comprehensive picture of performance and supports the improvement of accountability and the quality of public services at the village level.

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Published
2026-10-22
How to Cite
Salsabika, R., & Jatmika, S. (2026). An Analysis Of The Performance Of The Randudongkal Village Government From A Balance Scorecard Perspective. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 14(4), 6029-6044. https://doi.org/10.37676/ekombis.v14i4.11326
Section
Articles