ANALISIS KEMUNGKINAN PENERAPAN SISTEM PENGELOLAAN KINERJA BERBASIS BALANCED SCORECARD STUDI KASUS DI UNIVERSITAS NEGERI MANADO

This study aims to provide the possibility of applying Balanced Scorecard as a comprehensive performance management tool between financial and non-financial measures, to achieve the university strategic plan for the sake of conducting a better service to all stakeholders. BSC is a comprehensive set of performance measures including financial measures and equipped with operational measures such as customer satisfaction, internal business processes and learning and growth. In this case, to construct the BSC in Universitas Negeri Manado the first steps are determine the BSC team, this team had to analyzed the Organization foundation, the second steps are determine the strategy map which is done by classifying targets into four BSC perspectives that have a causal relationship, the third steps are determine the performance indicators using questionnaires and tested it with descriptive analysis, the fourth step are setting the targets and carried out the strategic initiatives by using Lakip, Borang and interview, and the last step in constructing BSC are cascading to all faculty within the university through group discussion. The output from that steps are 1 university scorecard and 7 faculty scorecard