Balanced Scorecard dan Pengukuran Kinerja Pemerintahan Daerah: Tinjauan Sistematis terhadap Implementasi dan Isu Penelitian
DOI:
https://doi.org/10.36275/j611ac61Keywords:
Balanced Scorecard, Local Government, Performance Measurement, Strategic ImplementationAbstract
Tinjauan literatur sistematis ini mengkaji secara kritis penerapan Balanced Scorecard (BSC) dalam pengukuran kinerja pemerintah daerah. Di tengah meningkatnya pengawasan terhadap efisiensi sektor publik, tinjauan ini menyintesis literatur terkini untuk menilai adaptasi, hasil, tantangan, dan manfaat penerapan BSC dalam pemerintahan daerah. Berdasarkan kumpulan data 1.891 studi, yang sebagian besar bersumber dari Scopus dan Web of Science milik Clarivate, tinjauan ini menggunakan metodologi kuantitatif dan kualitatif, termasuk analisis tematik dan eksplorasi tren. Temuan utama mengungkapkan peningkatan fokus akademis pada BSC, pendekatan metodologis yang beragam mulai dari studi kasus hingga analisis empiris, dan wawasan tematik dalam pelaksanaan praktis BSC. Tinjauan ini menyoroti kemampuan beradaptasi dan efektivitas BSC dalam berbagai konteks pemerintah daerah, sekaligus mengidentifikasi tantangan dalam implementasi dan kontekstualisasi. Secara teoritis, hal ini berkontribusi terhadap literatur pengukuran kinerja dengan memberikan gambaran komprehensif tentang penerapan BSC di sektor publik. Secara praktis, laporan ini memberikan wawasan berharga bagi pembuat kebijakan dan administrator dalam mengoptimalkan strategi pengukuran kinerja. Studi ini menggarisbawahi pentingnya BSC dalam meningkatkan pengukuran kinerja pemerintah daerah dan memberikan arahan untuk penelitian di masa depan, dengan menekankan perlunya studi longitudinal dan integrasi teknologi.
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