PENERAPAN BALANCED SCORECARD ALAT UKUR PENILAIAN KINERJA PADA DINAS PENDAPATAN, PENGELOLAAN KEUANGAN, DAN ASET DAERAH

Abstract

In the modern era, demands for fast, transparent, and responsive public services drive government agencies to develop comprehensive performance measurement systems. The Regional Revenue, Financial Management, and Assets Agency (DPPKAD) of NTT, as a strategic institution in regional financial management, requires a performance measurement tool that not only focuses on financial aspects but also includes service effectiveness, internal processes, and staff capacity. This study aims to analyze the implementation of the Balanced Scorecard (BSC) as a performance measurement tool at DPPKAD NTT. The research method utilizes secondary data from the Central Bureau of Statistics for 2022, with descriptive analysis through the four BSC perspectives: financial, customer, internal business processes, and learning and growth. The results indicate that from the financial perspective, the Regional Original Revenue (PAD) Effectiveness Ratio increased significantly from 103.69% (2021) to 108.81% (2022), showing an improvement in the region's ability to collect revenue. From the customer perspective, DPPKAD has optimized services through priority programs, such as the construction of tax payment depots. In the internal business process perspective, the agency strives to improve service quality and build public trust. Meanwhile, from the learning and growth perspective, the agency's operations have complied with established procedures. The study concludes that the implementation of BSC can provide a more holistic and structured overview of DPPKAD NTT's performance. For further optimization, it is recommended that the agency consistently apply the performance assessment system using the four BSC perspectives, supported by actual and detailed supervision to encourage performance improvement and regional financial independence.