Implementation of the Balanced Scorecard in Performance Measurement of Waste Management in Mamuju Regency
https://doi.org/10.33860/jik.v19i2.4199
Keywords:
Waste Management, Performance, Balance ScorecardAbstract
Waste remains a major environmental health issue in urban areas, requiring comprehensive management efforts that involve government, workers, and the community. In this regard, government accountability—both financial and non-financial—is essential. To ensure effective oversight, performance evaluation through the Balanced Scorecard (BSC) framework becomes crucial. In Mamuju Regency, waste management faces challenges, as only 5.55% of total waste is transported to final disposal sites. This study applies the BSC method to assess waste management performance in Mamuju, focusing on two perspectives: customer satisfaction and learning and growth. Using a quantitative descriptive design, data were collected from 50 residents who utilize household waste collection services and 100 employees directly engaged in operational waste services. Information was obtained through structured questionnaires, operational and financial reports, and supporting documentation from the relevant agency. The analysis covered attributes under the two BSC perspectives. Findings reveal that in the customer perspective—covering service quality, relationships, and institutional image—satisfaction reached the “satisfied” category, indicating good performance. Meanwhile, in the learning and growth perspective, which included employee competence, information system support, motivation, empowerment, and fairness, results showed “highly satisfactory” quality, placing performance in the “excellent” category. The study recommends that the Environmental and Sanitation Office of Mamuju Regency adopt the BSC systematically as a planning and evaluation tool. Local authorities should also design indicators suited to regional conditions, improve infrastructure, enforce the use of protective equipment, and encourage active community participation in waste management.
References
1. Kementerian Lingkungan Hidup dan Kehutanan. Sistem Informasi Pengelolaan Sampah Nasional (SIPSN) [Internet]. 2022. Available from: https://sipsn.kemenlh.go.id/sipsn/
2. Badan Pusat Statistik Indonesia. Statistik Lingkungan Hidup Indonesia 2020 [Internet]. 2020. Available from: https://www.bps.go.id/id/publication/2024/11/29/f24c83748852c605dd2c73cb/statistik-lingkungan-hidup-indonesia-2024.html
3. Depan C. Cover Depan. Maj Geogr Indones [Internet]. 2009 Sep 6;23(2). Available from: https://jurnal.ugm.ac.id/mgi/article/view/35166
4. Peraturan Bupati Mamuju. Peraturan Bupati No. 67 tahun 2019 tentang kedudukan, tugas dan fungsi DLHK Kabupaten Mamuju [Internet]. 2019. Available from: https://dlhk.mamujukab.go.id/statis-48-kedudukan-tugas-dan-fungsi.html
5. Hidayat R, Samosir JE. Penerapan Balanced Scoredcard dalam Pengukuran Kinerja Pelayanan Pengangkutan Sampah di kota Batam. In: Seminar Nasional tentang Membangun Etika Sosial Politik Menuju Masyarakat yang berkeadilan [Internet]. 2017. p. 1–10. Available from: https://download.garuda.kemdikbud.go.id/article.php?article=769419&val=12557&title=penerapan balanced scorecard dalam pengukuran kinerja pelayanan pengangkutan sampah di kota batam
6. Retika Nirwana Skar Sari. Perancangan Sistem Pengukuran Kinerja Manajemen dengan Konsep Strategi Maps dan Balanced Scorecard pada Kantor Lingkungan Hidup Daerah Kabupaten Nganjuk. J Revitalisasi, J Ilmu Manaj. 2015;4(1):78–96.
7. Anggraini AM, Sari RM, Fristiani N. Implementasi Metode Balanced Scorecard Sebagai Tolok Ukur Pengukuran Kinerja Pada Organisasi Sektor Publik. JCA (JURNAL CENDEKIA AKUNTANSI) [Internet]. 2020 Dec 31;1(2):58. Available from: https://ejournal.uniska-kediri.ac.id/index.php/akuntansi/article/view/1399
8. Albert J, Kosasih W, Kristina HJ. PERENCANAAN STRATEGI Berkelanjutan Program Bank Sampah Menggunakan Integrasi Balanced Scorecard Dan Hoshin Kanri. J Ilm Tek Ind [Internet]. 2024 Apr 3;11(3):261–72. Available from: https://journal.untar.ac.id/index.php/industri/article/view/21197
9. Nor W. Penerapan Balanced Scorecard Pada Pemerintah Daerah. J AUDI (Akuntansi Bisnis) [Internet]. 2012;7(2):280–92. Available from: http://download.garuda.kemdikbud.go.id/article.php?article=1350946&val=945&title=Penerapan balanced scorecard pada pemerintah daerah
10. Sri Sundari, Eka Amelia, Anne Kurry Anggreani, Syamsuddin. Literature Review : Analisis Penerapan Balanced Scorecard Dalam Meningkatkan Kinerja Organisasi. J Akunt dan Keuang [Internet]. 2024;9(2):248–59. Available from: https://jak.uho.ac.id/index.php/journal/article/view/173/97
11. Rasidi R, Sadmoko R. Penerapan Konsep Balanced Scorecard Dalam Pengukuran Negeri Application of Balanced Scorecard Concept in Government Performance Measurement in Institute of Home Affair Governance. J Ilmu Pemerintah Widya Praja [Internet]. 2019;45(2):189–202. Available from: https://www.researchgate.net/publication/351940206_penerapan_konsep_balanced_scorecard_dalam_pengukuran_kinerja_instansi_pemerintah_pada_institut_pemerintahan_dalam_negeri
12. Erawan IGA. Journal of Public Administration Studies Implementation of Balanced Scorecard in Indonesian Government Institutions : A. J Public Adm Stud [Internet]. 2019;4(2):64–71. Available from: https://www.researchgate.net/publication/338473722_Implementation_of_Balanced_Scorecard_in_Indonesian_Government_Institutions_A_Systematic_Literature_Review
13. Menteri Pendayagunaan Aparatur Negara dan Informasi Birokrasi RI. Permen PANRB No. 14 Tahun 2017 tentan Pedoman Penyusun Survei Kepuasan Masyarakat Unit Penyelenggaran Pelayanan Publik [Internet]. 2017. Available from: https://peraturan.bpk.go.id/Details/132600/permen-pan-rb-no-14-tahun-2017
14. Effendi AD. Analisis Kinerja Perusahaan Dengan Menggunakan Balanced Scorecard. J Ilmu Sos [Internet]. 2022;20(1):133–46. Available from: http://jurnaldialektika.com/
15. Tomasoa EN, Simanjuntak RP. Analysis Of Balanced Scorecard Application For Measuring Performance Of Customer Perspective, Internal Business Balance Scorecards. Bul Ekon. 2018;22(1):67–74.
16. Adhan AS, Sembiring EE. Pengukuran Kinerja Instansi Pemerintah Dengan Pendekatan Balanced Scorecard (Studi Kasus Pada Dinas Kesehatan Kota Bandung). J Pros Ind Res Work Natl Semin [Internet]. 2019;10(1):1026–35. Available from: https://jurnal.polban.ac.id/proceeding/article/view/1459
17. Setyawan D. Pendekatan Balance Scorecard Untuk Pengukuran. J Bisnis dan Manaj [Internet]. 2018;12(2):158–69. Available from: https://bisma.jurnal.unej.ac.id/index.php/BISMA/article/view/7879/5554
18. Erna Soeseny R, Rizal Yahya M, Haridhi M, Studi Akuntansi P, Ekonomi dan Bisnis F. Pengaruh Perspektif Pembelajaran Dan Pertumbuhan Terhadap Kinerja Perusahaan Dengan Pendekatan Balanced Scorecard (Studi Kasus Pt Permata Hijau Palm Oleo Kim Ii). J Ilm Mhs Ekon Akunt. 2021;6(2):1.
19. Erna Soeseny R, Rizal Yahya M, Haridhi M, Studi Akuntansi P, Ekonomi dan Bisnis F. Scorecard (Studi Kasus Pt Permata Hijau Palm Oleo Kim Ii). J Ilm Mhs Ekon Akunt [Internet]. 2021;6(2):1. Available from: https://media.neliti.com/media/publications/459019-none-ed8e17ef.pdf
20. Zulkifli, Zamzami, Yudi. Analisis Komparatif Kinerja Puskesmas Putri Ayu Dan Puskesmas Pakuan Baru Dengan Menggunakan Metode Balanced Scorecard. J Akunt dan Keuang Unja [Internet]. 2019;25(4):125–34. Available from: https://online-journal.unja.ac.id/jaku/article/view/7793/6230
21. Wargadinata B, Sulaeman E, Prasetyo R, Wahyudin RB, Siregar S. Performance Evaluation Of Area Cleanliness Company Using Balanced Score Card (Analytical Study Of Waste Management In Bandung City). JIIP - J Ilm Ilmu Pendidik [Internet]. 2022 Aug 5;5(8):3077–83. Available from: http://jiip.stkipyapisdompu.ac.id/jiip/index.php/JIIP/article/view/809
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish with Poltekita : Jurnal Ilmu Kesehatan agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
This work is licensed under a Creative Commons Attribution-ShareAlike 2.0 Generic License.
Poltekita : Jurnal Ilmu Kesehatan is licensed under a Creative Commons Attribution-Share Alike 4.0 International License
You are free to:
- Share, copy and redistribute the material in any medium or format
- Adapt, remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
