THE IMPLEMENTATION OF BALANCED SCORECARD AS AN ALTERNATIVE TO THE PERFORMANCE OF PUBLIC SECTOR ORGANIZATIONS (CASE STUDY ON SAMSAT MATARAM)

Abstract

This study aimed to evaluate performance achievement in Office of SAMSAT Mataram City. Evaluation is conducted by using concept of Balanced Scorecard. Balanced Scorecard concept is implemented by the Office of Mataram SAMSAT Balanced Scorecard is a form that has been modified for the public sector. Four perspectives used were customer perspective, stakeholder perspective, internal prosess perspective, and learning and growth perspective. This study is a qualitative research with case study approach. Data which are used in this study are primary and secondary data. From these data, is evaluated the achievement of performance, disadvantages and advantages of Office of SAMSAT Mataram City, and the efforts being made to improve its performance.The achievement of performance in Office of SAMSAT Mataram City, in general is well enough. Overall, there was performance enhancement from 2012 to 2016, although it was not optimal. In addition, the Office SAMSAT also has not been able to identify the maximum potential to increase revenues Motor Vehicle Tax (PKB). There is motivation within SAMSAT officers to provide optimum services, the availability of adequate information systems, and the target of future work are contributing factors in the implementation of the Balanced Scorecard Office of SAMSAT Mataram City.