Performance Measurement in the Village-Owned Enterprises Tourism Business Units
Keywords:
performance measurement system, VOE's, social enterprises
Abstract
The idea in this study is to develop performance measurement indicators for tourism business units at Village-Owned Enterprises (VOE’s). The existing VOE’s performance measurement has not yet measured the VOE’s performance as a social enterprises. This research used the Performance Measurement System approach. The unit of analysis in this study is the VOE’s Performance Indicator which is extracted from VOE’s stakeholders. This study recommend the dimensions of VOE’s performance measurement, namely: Financial Sustainability, Efficiency, Effectiveness, Impact, Resource Value, Product Value, Capability. This dimension is then described in indicators, which consist of; Investment Performance; Income Generated; Profit Generated; Use of Village Assets; Use of Operational Costs; Visitor Complaints; Management Cooperation; Village Citizen Support; Village Government Support; Transparency of Business Activities; Local Labor Absorption; Village Citizen Income; Contribution to Original Village Income; Fulfillment of Village Citizen Public Services; Urbanization Level; Manager competence; Utilization of Village Potentials; Innovation; Facilities and infrastructure; Rides; Visitor Satisfaction.
References
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Bagnoli, L., & Megali, C. (2011). Measuring performance in social enterprises. Nonprofit and Voluntary Sector Quarterly, 40(1), 149–165.
Bagwat, R., & Sharma, M. K. (2007). Performance measurement of supply chain management: A balanced scorecard approach. Computers & Industrial Engineering, 53(1), 43–62.
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Defourny, J., & Nyssens, M. (2008). Social enterprise in Europe: Recent trends and developments. Social Enterprise Journal, 4(3), 202–228.
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Speckbacher, G., Bischof, J.,&Pfeiffer, T. (2003).Adescriptive analysis on the implementation of balanced scorecards in German-speaking countries. Management Accounting Research, 14(4), 361–388.
Suriadi, A., Mahalli, K., Achmad, N., & Muda, I. (2015). The Applicative Model Of The Village_Owned Enterprises (BUMDES) Development In North Sumatera. Global Journal of Arts, Humanities and Social Sciences, 3(12), 48–62. Retrieved from www.eajournals.org
Tohari, A., Parsons, C., & Rammohan, A. (2019). Targeting poverty under complementarities: Evidence from Indonesia’s unified targeting system. Journal of Development Economics, 140, 127–144. https://doi.org/10.1016/J.JDEVECO.2019.06.002
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Kaplan, R. S. (1984). The evolution of management accounting. Accounting Review, 59, 390–418.
Norreklit, H. (2000). The balance on the balanced scorecard a critical analysis of some of its assumptions. Management Accounting Research, 11(1), 65–88.
Nyssens, M. (2006). Social Enterprise at the crossroads of market, public and civil society. London: Routledge.
Otley, D. (2003). Management control and performance management: Whence and whither? British Accounting Review, 35(4), 309–326.
Otley, D. (2008). Did Kaplan and Johnson get it right? Accounting, Auditing & Accountability Journal, 21(2), 229–239.
Prasetyo, R. A. (2017). Peranan BUMDES dalam pembangunan dan pemberdayaan. Jurnal Ekonomi Dan Bisnis, (May), 86–100.
Putra, A. S. (2015). Badan Usaha Milik Desa, Spirit Usaha Kolektif Desa. Jakarta: Kementerian Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia.
Simons, R. (1995). Levels of control—how managers use innovative control systems to drive strategic renewal. Boston, MA: Harvard Business School Press.
Simmons, J. (2003). Balancing performance, accountability and equity in stakeholder relationships: Towards more socially responsible HR practice. Corporate Social Responsibility and Environmental Management, 10, 129–140.
Slack, N. (1983). Flexibility as a manufacturing objective. International Journal of Operations and Production Management, 3(3), 4–13.
Somers, A. B. (2005). Shaping the balanced scorecard for use in UK social enterprises. Social Enterprise Journal, 1(1), 43–57.
Srirejeki, K. (2018). Empowering the role of village owned enterprises ( BUMDes ) for rural development : case of Indonesia. Journal of Accounting, Management, and Economics, 20(1), 5–10.
Bagnoli, L., & Megali, C. (2011). Measuring performance in social enterprises. Nonprofit and Voluntary Sector Quarterly, 40(1), 149–165.
Bagwat, R., & Sharma, M. K. (2007). Performance measurement of supply chain management: A balanced scorecard approach. Computers & Industrial Engineering, 53(1), 43–62.
Bambang, & Suparno, C. (2017). Model Analisis Kelayakan Usaha Bumdes Di Kecamatan Kaligondang. In Prosiding Seminar Nasional dan Call for Papers ”Pengembangan Sumber Daya Perdesaan dan Kearifan Lokal Berkelanjutan VII” . Retrieved from http://jurnal.lppm.unsoed.ac.id/ojs/index.php/Prosiding/article/viewFile/533/422
Beckerman, W., & Pasek, J. (2001). Justice, posterity and the environment. Oxford: Oxford University Press.
Bourne, L., & Walker, D. H. T. (2005). Visualising and mapping stakeholder influence. Management Decision, 43, 649–660.
Defourny, J., & Nyssens, M. (2008). Social enterprise in Europe: Recent trends and developments. Social Enterprise Journal, 4(3), 202–228.
Ebrahim, A., & Rangan, K. (2010). The limits of nonprofit impact: A contingency framework for measuring social performance. Harvard Business School Working Paper, May 2010.
Hayes, R. H., & Abernathy, W. J. (1980). Managing our way to economic decline. Harvard Business Review, 58, 67–77.
Kaplan, R. S., & Norton, D. P. (1996). Using the balanced scorecard as a strategic management system. Harvard Business Review, 74, 75–85.
Kaplan, R. S., & Norton, D. P. (2001a). Transforming the balanced scorecard from performance measurement to strategic management: Part I. Accounting Horizons, 15(2), 87–104.
Kaplan, R. S., & Norton, D. P. (2001b). Transforming the balanced scorecard from performance measurement to strategic management: Part II. Accounting Horizons, 15(2), 147–160.
Kusuma, G. H., & Krisnadewara, P. D. (2019). Innovation Challenges of Village-owned Enterprises. KINERJA, 23(July), 54–66. https://doi.org/10.24002/kinerja.v22i1.2130
Marchand, M., & Raymond, L. (2008). Researching performance measurement systems: An information systems perspective. International Journal of Operations & Production Management, 28(7), 663–686.
Pun, K. F., & White, A. S. (2005). A performance measurement paradigm for integrating strategy formulation: A review of systems and frameworks. International Journal of Management Reviews, 7(1), 49–71.
Adams, C. A., & Frost, G. R. (2008). Integrating sustainability reporting into management practices. Accounting Forum, 32(4), 288–302.
Arena, M., & Azzone, G. (2010). Process based approach to select key sustainability indicators for steel companies. Ironmaking and Steelmaking, 37, 437–444.
Arena, M., & Arnaboldi, M. (2012). Risk and budget in an uncertain world. International Journal of Business Performance Management., 30(4), 327–339.
Bititci, U., Garengo, P., Do¨rfler, V., & Nudurupati, S. (2011). Performance measurement: Challenges for tomorrow. International Journal of Management Reviews, 14(3), 305–327.
Figge, F., Hahn, T., Schaltegger, S., & Wagner, M. (2002). The sustainability balanced scorecard—linking sustainability management to business strategy. Business Strategy and the Environment, 11(5), 269–284.
McLoughlin, J., Kaminski, J., Sodgar, B., Khan, S., Harris, R., Arnaudo, G., et al. (2009). A strategic approach to social impact measurement of social enterprises: The SIMPLE methodology. Social Enterprise Journal, 5, 154–178.
Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. The Academy of Management Review, 22(4), 853–886.
Neely, A., Adams, C., & Kennerley, M. (2002). The performance prism: The scorecard for measuring and managing business success. London: Financial Times Prentice-Hall.
Ramly, A. R., Mekkah, U. S., Wahid, W. A., & Mekkah, U. S. (2019). Business Analysis of Village-Owned Enterprises ( BUMDES ): A Poverty Reduction Strategy (Case Study Kuala Sub-District , Nagan Raya Regency ), (May).
Sofyani, H., Atmaja, R., & Rezki, S. B. (2019). Success Factors of Village-Owned Enterprises ( BUMDes ) Performance in Indonesia : An Exploratory Study. Journal of Accounting and Investment, 20(2). https://doi.org/10.18196/jai.2002116
Speckbacher, G., Bischof, J.,&Pfeiffer, T. (2003).Adescriptive analysis on the implementation of balanced scorecards in German-speaking countries. Management Accounting Research, 14(4), 361–388.
Suriadi, A., Mahalli, K., Achmad, N., & Muda, I. (2015). The Applicative Model Of The Village_Owned Enterprises (BUMDES) Development In North Sumatera. Global Journal of Arts, Humanities and Social Sciences, 3(12), 48–62. Retrieved from www.eajournals.org
Tohari, A., Parsons, C., & Rammohan, A. (2019). Targeting poverty under complementarities: Evidence from Indonesia’s unified targeting system. Journal of Development Economics, 140, 127–144. https://doi.org/10.1016/J.JDEVECO.2019.06.002
Badan Pusat Statistik. (2019). Profil Kemiskinan di Indonesia September 2018. Retrieved from https://www.bps.go.id/pressrelease/2019/01/15/1549/persentase-penduduk-miskin-pada-september-2018-sebesar-9-66-persen.html
Badan Pusat Statistik Provinsi Jawa Timur. (2019). Profil Kemiskinan di Jawa Timur September 2018. Retrieved from https://jatim.bps.go.id/pressrelease/2019/01/15/1052/profil-kemiskinan-di-jawa-timur-september-2018.html
Dinas Komunikasi dan Informasi Provinsi Jawa Timur. (2019). Kurangi Kemiskinan, Gubernur Ajak TNP2K Asistensi Ke Daerah. Retrieved from http://kominfo.jatimprov.go.id/read/umum/kurangi-kemiskinan-gubernur-ajak-tnp2k-asistensi-ke-daerah
Dinas Pemberdayaan Masyarakat Desa Provinsi Jawa Timur. (2019). Pemberdayaan Badan Usaha Milik Desa (BUMDesa) Dalam Rangka Optimalisasi Potensi Ekonomi Kreatif Pedesaan di Era Digital.
Published
2021-01-30
