IMPLEMENTASI BALANCED SCORE CARD (BSC) DALAM PENINGKATAN PENERAPAN GOOD CORPORAETE GOVERNANCE (GCG) PADA BADAN LAYANAN UMUM (BLU)
IMPLEMENTASI BALANCED SCORE CARD (BSC) DALAM PENINGKATAN PENERAPAN GOOD CORPORAETE GOVERNANCE (GCG) PADA BADAN LAYANAN UMUM (BLU)
Abstract
Pemerintah bertujuan mensejahterakan masyarakat maka dibentuklah badan layanan umum (BLU) namun dalam perkembangannya menunjukkan kinerja yang belum sesuai dengan yang diharapkan, selanjutnya pemerintha menetapkan agar BLU dikelola dengan GCG, dalam perjalanya good corporate governance merupakan tatakelola yang baik oleh BLU namun belum bisa dicapai maka dikeluarkanlah aturan bahwa setiap BLU wajib memiliki Satuan pengawas internal (SPI) yang bertugas mewujudkan GCG, tujuan yang diharapkan dari BLU tidak hanya untuk membantu mensejahterakan masyarakat tetapi juga mampu mandiri dalam kegiatanya sehingga dituntut usaha yang lebih keras dari pengelola maka perlu penerapan balanced score card (BSC) karena akan bisa di integrasikan antara rencana dan target.
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