Analisis Balance Scorecard Terhadap Pelaksanaan Kebijakan Kementerian Sosial di Kota Malang

Muhammad Bintang Prameswara; Zuraidah Zuraidah

doi:10.55606/jaemb.v5i2.7150

Authors

Muhammad Bintang Prameswara Universitas Islam Negeri Maulana Malik Ibrahim Malang
Zuraidah Zuraidah Universitas Islam Negeri Maulana Malik Ibrahim Malang

DOI:

https://doi.org/10.55606/jaemb.v5i2.7150

Keywords:

Balanced Scorecard, Financial Report, Ministry of Social Affairs, Financial Performance, Qualitative Method, Data Triangulation

Abstract

The Ministry of Social Affairs, as a public institution, holds a strategic role in managing budgets for social welfare programs that directly impact the community. This study analyzes the performance of the Ministry’s financial reports using the Balanced Scorecard (BSC) approach, which encompasses four key perspectives: financial, customer, internal business processes, and learning and growth. The main objective of this research is to evaluate the extent to which the financial reports reflect the effectiveness and efficiency of budget management as a form of public institutional accountability. A descriptive qualitative method with a case study approach was employed, collecting data through in-depth interviews with relevant stakeholders and an analysis of published financial report documents. The data analysis was conducted interpretively through stages of theme categorization, coding, meaning interpretation, and validation using data triangulation, which were then synthesized into the Balanced Scorecard framework as a supporting evaluation tool. The findings indicate that, from the financial perspective, budget realization aligns with targets, though efficiency can still be improved. From the customer perspective, the public appreciates the social assistance but criticizes inaccuracies in recipient targeting. The internal business process perspective reveals that aid distribution functions relatively well, despite technical obstacles in the field. Meanwhile, the learning and growth perspective highlights the need to enhance human resource capacity. Overall, the Balanced Scorecard offers a comprehensive view of the Ministry’s financial performance and social policy implementation.

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