Pengaruh Manajemen Pengetahuan terhadap Kinerja Organisasi Berdasarkan Balance Scorecard pada Lembaga Pemasyarakatan Wilayah Banten

https://doi.org/10.35912/jakman.v6i1.3672
Published: Dec 12, 2024

Abstract:

Purpose: The purpose of this study is to examine the relationship between knowledge management and organizational performance based on balance scorecard method in Banten Correctional Facility

Methodology/approach: This study employs a quantitative methodology with focus on data analysis through various statistical tests. Data collected from 188 officials in nine units of Banten Correctional Facility.

Results/findings: Knowledge management has a positive and significant effect on organizational performance based on balance scorecard method. Within this context, there are several key factors which enable an organization to stay competitive and innovative such as the application of knowledge creation, knowledge adoption, knowledge adaptation, and knowledge embodiment.

Limitations: This research is limited to Banten Correctional Facility, therefore the findings cannot be assumed universally applied to other similar institutions. What’s more, data limitations could affect the analysis subjectively in an effort to provide a better understanding.

Contribution: This research has the potential to enrich public understanding by providing valuable insights for all stakeholders involved by highlighting the positive effect of knowledge management and organizational performance being combined through balance scorecard method.

Keywords:
1. Knowledge Management
2. organizational performance
3. Balanced Scorecard (BSC)
4. correctional facility
Authors:
1 . Asriza Purba
2 . Kusmiyanti Kusmiyanti
View PDF
How to Cite
Purba, A., & Kusmiyanti, K. (2024). Pengaruh Manajemen Pengetahuan terhadap Kinerja Organisasi Berdasarkan Balance Scorecard pada Lembaga Pemasyarakatan Wilayah Banten. Jurnal Akuntansi, Keuangan, Dan Manajemen, 6(1), 263–278. https://doi.org/10.35912/jakman.v6i1.3672
Download Citation
  1. Endnote/Zotero/Mendeley (RIS)
  2. BibTeX

Downloads

Download data is not yet available.
Issue & Section
Vol. 6 No. 1 (2024): Desember
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

    Al-Fatah Karasneh, A., & Al-Dahir, A. (2012). Impact of IT-Balanced Scorecard on Financial Performance: An Empirical Study on Jordanian Banks. In European Journal of Economics, Finance and Administrative Sciences (Vol. 46). http://www.eurojournals.com/EJEFAS.htm

    Amir, R., & Parvar, J. (2014). Harnessing Knowledge Management to Improve Organisational Performance. International Journal of Trade, Economics and Finance, 31–38. https://doi.org/10.7763/ijtef.2014.v5.336

    Andriessen, D. (2004). IC valuation and measurement: Classifying the state of the art. Journal of Intellectual Capital, 5(2), 230-242. https://doi.org/10.1108/14691930410533669

    Azmi, Z. (n.d.). Desember 2021 (213-221) Knowledge Management dan Kinerja Rumah Sakit Berdasarkan Balanced Scorecard di Pekanbaru (Vol. 6, Issue 2). Zul Azmi. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/KURS/index.

    Badan Pusat Statistik. (2023). Indeks Pembangunan Manusia di Indonesia Tahun 2020-2023. https://www.bps.go.id/indicator/26/413/1/-metode-baru-indeks pembangunan-manusia.html

    Bocoya-Maline, J., Rey-Moreno, M., & Calvo-Mora, A. (2023). The EFQM excellence model, the knowledge management process and the corresponding results: an explanatory and predictive study. Review of Managerial Science. https://doi.org/10.1007/s11846-023-00653-w

    Bontis, N., & Jacobsen, K. (1999). The Knowledge Toolbox: A Review of the Tools Available to Measure and Manage Intangible Resources. European Management Journal (Vol. 17, Issue 4).

    Chong, P. L., Onga, T. S., Abdullah, A., & Choo, W. C. (2019). Internationalisation and innovation on balanced scorecard (BSC) among Malaysian small and medium enterprises (SMEs). Management Science Letters, 9(10), 1617–1632. https://doi.org/10.5267/j.msl.2019.5.025

    Chopra, M., & Gupta, V. (2020). Linking knowledge management practices to organizational performance using the balanced scorecard approach. Kybernetes, 49(1), 88-115. https://doi.org/10.1108/K-04-2019-0295

    Creswell, J. W., & Creswell, J. D. (2018). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (5th ed.). Los Angeles: SAGE Publications, Inc.

    Garson, D. (2016). Partial least squares (PLS-SEM). School of Public & International Affairs: North Carolina State University.

    Gunawan, A., Caroline, A., & Pribadi, Y. (2022). PENGARUH KNOWLEDGE MANAGEMENT PRACTICES TERHADAP ORGANIZATIONAL PERFORMANCE DI PERUSAHAAN RINTISAN DARING INFLUX. Jurnal EK&BI, 5, 2620-7443. https://doi.org/10.37600/ekbi.v5i2.537

    Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed, a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139–152. https://doi.org/10.2753/MTP1069-6679190202

    Handbook of Partial Least Squares. (2010). In Handbook of Partial Least Squares. Springer Berlin Heidelberg. https://doi.org/10.1007/978-3-540-32827-8

    Huang, Y. C., & Wu, Y. C. J. (2010). Intellectual capital and knowledge productivity: The Taiwan biotech industry. Management Decision, 48(4), 580-599. https://doi.org/10.1108/00251741011041364

    Jami Pour, M., & Asarian, M. (2019). Strategic orientations, knowledge management (KM) and business performance: An exploratory study in SMEs using clustering analysis. Kybernetes, 48(9), 1942-1964. https://doi.org/10.1108/K-05-2018-0277

    Jerez-Gómez, P., Céspedes-Lorente, J., & Valle-Cabrera, R. (2005). Organizational learning capability: A proposal of measurement. Journal of Business Research, 58(6), 715-725. https://doi.org/10.1016/j.jbusres.2003.11.002

    Joseph Jr., G. Hult. T.M., Ringle M. C., Sarstedt M., Danks N. P., Ray S. (2021). Classroom Companion: Business Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R. Springer Publications, Inc.

    Kaplan, R. S., & Norton, D. P. (2005). Using the Balanced Scorecard as a Strategic Management System. www.hbrreprints.org

    Karasneh, A. A. F. (2019). Reinforcing innovation through knowledge management: Mediating role of organizational learning. Interdisciplinary Journal of Information, Knowledge, and Management, 14, 235–252. https://doi.org/10.28945/4427

    Karasneh, A. A. F. (2022). Revitalizing the BSC through knowledge management: The mediating role of intellectual capital. Journal of Public Affairs, 22(1). https://doi.org/10.1002/pa.2359

    Karasneh, A. A. F., & Al-zoubi, M. (2019). Factors affecting knowledge sharing in special education—A Jordanian study. Knowledge and Process Management, 26(1), 41–50. https://doi.org/10.1002/kpm.1588

    Kor, M. L., & Mahoney, Y. Y. (2009). A theory of change in turbulent environments: the sequencing of dynamic capabilities following industry deregulation “A theory of change in turbulent environments: the sequencing of dynamic capabilities following industry deregulation” A theory of change in turbulent environments. In Int. J. Strategic Change Management (Vol. 1, Issue 3).

    Krogh G. V., Nonaka I., Nishiguchi T. (2000). Knowledge Creation: A Source of Value. New York: Palgrave.

    Lee, C.-L., & Lai, S.-Q. (2007). Nos. 1/2, 2007 framework. In Int. J. Technology Management (Vol. 39, Issue 2).

    Liao, C., Chuang, S. H., & To, P. L. (2011). How knowledge management mediates the relationship between environment and organizational structure. Journal of Business Research, 64(7), 728–736. https://doi.org/10.1016/j.jbusres.2010.08.001

    Massingham, P. (2014). An evaluation of knowledge management tools: Part 1 – managing knowledge resources. Journal of Knowledge Management, 18(6), 1075–1100. https://doi.org/10.1108/JKM-11-2013-0449

    Mustafa, R., Wahaba, M., El-Gharabawi, A., & Ragheb, M. A. (2021). The Impact of Knowledge Management on Institutional Performance through the Balanced Scorecard - An Applied Study on Ports Training Institution. OALib, 08(01), 1–20. https://doi.org/10.4236/oalib.1106997

    Najmi, K., Kadir, A. R., & Kadir, M. I. A. (2018). Mediation effect of dynamic capability in the relationship between knowledge management and strategic leadership on organizational performance accountability. International Journal of Law and Management, 60(2), 517–529. https://doi.org/10.1108/IJLMA-01-2017-0004

    Nejadhussein, S., Rahimian, M. A. H., & Mousavinasab, S. M. H. (2014). The relationship between knowledge management and R&D performance: A case study in auto industry. International Journal of Innovation and Technology Management, 11(5). https://doi.org/10.1142/S0219877014500345

    Paswan, A. K., & Wittmann, C. M. (2009). Knowledge management and franchise systems. Industrial Marketing Management, 38(2), 173–180. https://doi.org/10.1016/j.indmarman.2008.12.005

    Petty, R., & Guthrie, J. (2000). Intellectual capital literature review 155 Intellectual capital literature review Measurement, reporting and management. In Journal of Intellectual Capital (Vol. 1, Issue 2). # MCB University Press. http://www.emerald-library.com

    Ramadan, B. M., Dahiyat, S. E., Bontis, N., & Al-dalahmeh, M. A. (2017). Intellectual capital, knowledge management and social capital within the ICT sector in Jordan. Journal of Intellectual Capital, 18(2), 437-462. https://doi.org/10.1108/JIC-06-2016-0067

    Rezaee, R., Yousef, S., Serkani, A., & Mahmoudi, M. (2022). The Impact of Innovation and Knowledge Management on the Relationship between Balanced Scorecard Dimensions and Banking Productivity. In International Journal of Finance and Managerial Accounting (Vol. 7, Issue 25).

    Samsiah, S., Rodiah, S., & Binangkit, I. D. (2019). Application of The Balanced Scorecard, Competitive Advantage Advances in Social Science, Education and Humanities Research. In Economics and Social Sciences (Vol. 436). BIS-HESS.

    Valmohammadi, C., & Ahmadi, M. (2015). The impact of knowledge management practices on organizational performance: A balanced scorecard approach. Journal of Enterprise Information Management, 28(1), 131-159. https://doi.org/10.1108/JEIM-09-2013-0066

    Wongrassamee, S., Simmons, J. E. L., & Gardiner, P. D. (2003). Performance measurement tools: the Balanced Scorecard and the EFQM Excellence Model. In Measuring Business Excellence (Vol. 7, Issue 1, pp. 14-29). https://doi.org/10.1108/13683040310466690

    Wu, I. L., & Chen, J. L. (2014). Knowledge management driven firm performance: The roles of business process capabilities and organizational learning. Journal of Knowledge Management, 18(6), 1141-1164. https://doi.org/10.1108/JKM-05-2014-0192

    Zahoor, A., & Sahaf, M. A. (2018). Investigating causal linkages in the balanced scorecard: an Indian perspective. International Journal of Bank Marketing, 36(1), 184-207. https://doi.org/10.1108/IJBM-09-2016-0128

    Zand, J. D., Keramati, A., Shakouri, F., & Noori, H. (2018). Assessing the impact of customer knowledge management on organizational performance. Knowledge and Process Management, 25(4), 268-278. https://doi.org/10.1002/kpm.1585

  1. Al-Fatah Karasneh, A., & Al-Dahir, A. (2012). Impact of IT-Balanced Scorecard on Financial Performance: An Empirical Study on Jordanian Banks. In European Journal of Economics, Finance and Administrative Sciences (Vol. 46). http://www.eurojournals.com/EJEFAS.htm
  2. Amir, R., & Parvar, J. (2014). Harnessing Knowledge Management to Improve Organisational Performance. International Journal of Trade, Economics and Finance, 31–38. https://doi.org/10.7763/ijtef.2014.v5.336
  3. Andriessen, D. (2004). IC valuation and measurement: Classifying the state of the art. Journal of Intellectual Capital, 5(2), 230-242. https://doi.org/10.1108/14691930410533669
  4. Azmi, Z. (n.d.). Desember 2021 (213-221) Knowledge Management dan Kinerja Rumah Sakit Berdasarkan Balanced Scorecard di Pekanbaru (Vol. 6, Issue 2). Zul Azmi. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/KURS/index.
  5. Badan Pusat Statistik. (2023). Indeks Pembangunan Manusia di Indonesia Tahun 2020-2023. https://www.bps.go.id/indicator/26/413/1/-metode-baru-indeks pembangunan-manusia.html
  6. Bocoya-Maline, J., Rey-Moreno, M., & Calvo-Mora, A. (2023). The EFQM excellence model, the knowledge management process and the corresponding results: an explanatory and predictive study. Review of Managerial Science. https://doi.org/10.1007/s11846-023-00653-w
  7. Bontis, N., & Jacobsen, K. (1999). The Knowledge Toolbox: A Review of the Tools Available to Measure and Manage Intangible Resources. European Management Journal (Vol. 17, Issue 4).
  8. Chong, P. L., Onga, T. S., Abdullah, A., & Choo, W. C. (2019). Internationalisation and innovation on balanced scorecard (BSC) among Malaysian small and medium enterprises (SMEs). Management Science Letters, 9(10), 1617–1632. https://doi.org/10.5267/j.msl.2019.5.025
  9. Chopra, M., & Gupta, V. (2020). Linking knowledge management practices to organizational performance using the balanced scorecard approach. Kybernetes, 49(1), 88-115. https://doi.org/10.1108/K-04-2019-0295
  10. Creswell, J. W., & Creswell, J. D. (2018). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (5th ed.). Los Angeles: SAGE Publications, Inc.
  11. Garson, D. (2016). Partial least squares (PLS-SEM). School of Public & International Affairs: North Carolina State University.
  12. Gunawan, A., Caroline, A., & Pribadi, Y. (2022). PENGARUH KNOWLEDGE MANAGEMENT PRACTICES TERHADAP ORGANIZATIONAL PERFORMANCE DI PERUSAHAAN RINTISAN DARING INFLUX. Jurnal EK&BI, 5, 2620-7443. https://doi.org/10.37600/ekbi.v5i2.537
  13. Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed, a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139–152. https://doi.org/10.2753/MTP1069-6679190202
  14. Handbook of Partial Least Squares. (2010). In Handbook of Partial Least Squares. Springer Berlin Heidelberg. https://doi.org/10.1007/978-3-540-32827-8
  15. Huang, Y. C., & Wu, Y. C. J. (2010). Intellectual capital and knowledge productivity: The Taiwan biotech industry. Management Decision, 48(4), 580-599. https://doi.org/10.1108/00251741011041364
  16. Jami Pour, M., & Asarian, M. (2019). Strategic orientations, knowledge management (KM) and business performance: An exploratory study in SMEs using clustering analysis. Kybernetes, 48(9), 1942-1964. https://doi.org/10.1108/K-05-2018-0277
  17. Jerez-Gómez, P., Céspedes-Lorente, J., & Valle-Cabrera, R. (2005). Organizational learning capability: A proposal of measurement. Journal of Business Research, 58(6), 715-725. https://doi.org/10.1016/j.jbusres.2003.11.002
  18. Joseph Jr., G. Hult. T.M., Ringle M. C., Sarstedt M., Danks N. P., Ray S. (2021). Classroom Companion: Business Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R. Springer Publications, Inc.
  19. Kaplan, R. S., & Norton, D. P. (2005). Using the Balanced Scorecard as a Strategic Management System. www.hbrreprints.org
  20. Karasneh, A. A. F. (2019). Reinforcing innovation through knowledge management: Mediating role of organizational learning. Interdisciplinary Journal of Information, Knowledge, and Management, 14, 235–252. https://doi.org/10.28945/4427
  21. Karasneh, A. A. F. (2022). Revitalizing the BSC through knowledge management: The mediating role of intellectual capital. Journal of Public Affairs, 22(1). https://doi.org/10.1002/pa.2359
  22. Karasneh, A. A. F., & Al-zoubi, M. (2019). Factors affecting knowledge sharing in special education—A Jordanian study. Knowledge and Process Management, 26(1), 41–50. https://doi.org/10.1002/kpm.1588
  23. Kor, M. L., & Mahoney, Y. Y. (2009). A theory of change in turbulent environments: the sequencing of dynamic capabilities following industry deregulation “A theory of change in turbulent environments: the sequencing of dynamic capabilities following industry deregulation” A theory of change in turbulent environments. In Int. J. Strategic Change Management (Vol. 1, Issue 3).
  24. Krogh G. V., Nonaka I., Nishiguchi T. (2000). Knowledge Creation: A Source of Value. New York: Palgrave.
  25. Lee, C.-L., & Lai, S.-Q. (2007). Nos. 1/2, 2007 framework. In Int. J. Technology Management (Vol. 39, Issue 2).
  26. Liao, C., Chuang, S. H., & To, P. L. (2011). How knowledge management mediates the relationship between environment and organizational structure. Journal of Business Research, 64(7), 728–736. https://doi.org/10.1016/j.jbusres.2010.08.001
  27. Massingham, P. (2014). An evaluation of knowledge management tools: Part 1 – managing knowledge resources. Journal of Knowledge Management, 18(6), 1075–1100. https://doi.org/10.1108/JKM-11-2013-0449
  28. Mustafa, R., Wahaba, M., El-Gharabawi, A., & Ragheb, M. A. (2021). The Impact of Knowledge Management on Institutional Performance through the Balanced Scorecard - An Applied Study on Ports Training Institution. OALib, 08(01), 1–20. https://doi.org/10.4236/oalib.1106997
  29. Najmi, K., Kadir, A. R., & Kadir, M. I. A. (2018). Mediation effect of dynamic capability in the relationship between knowledge management and strategic leadership on organizational performance accountability. International Journal of Law and Management, 60(2), 517–529. https://doi.org/10.1108/IJLMA-01-2017-0004
  30. Nejadhussein, S., Rahimian, M. A. H., & Mousavinasab, S. M. H. (2014). The relationship between knowledge management and R&D performance: A case study in auto industry. International Journal of Innovation and Technology Management, 11(5). https://doi.org/10.1142/S0219877014500345
  31. Paswan, A. K., & Wittmann, C. M. (2009). Knowledge management and franchise systems. Industrial Marketing Management, 38(2), 173–180. https://doi.org/10.1016/j.indmarman.2008.12.005
  32. Petty, R., & Guthrie, J. (2000). Intellectual capital literature review 155 Intellectual capital literature review Measurement, reporting and management. In Journal of Intellectual Capital (Vol. 1, Issue 2). # MCB University Press. http://www.emerald-library.com
  33. Ramadan, B. M., Dahiyat, S. E., Bontis, N., & Al-dalahmeh, M. A. (2017). Intellectual capital, knowledge management and social capital within the ICT sector in Jordan. Journal of Intellectual Capital, 18(2), 437-462. https://doi.org/10.1108/JIC-06-2016-0067
  34. Rezaee, R., Yousef, S., Serkani, A., & Mahmoudi, M. (2022). The Impact of Innovation and Knowledge Management on the Relationship between Balanced Scorecard Dimensions and Banking Productivity. In International Journal of Finance and Managerial Accounting (Vol. 7, Issue 25).
  35. Samsiah, S., Rodiah, S., & Binangkit, I. D. (2019). Application of The Balanced Scorecard, Competitive Advantage Advances in Social Science, Education and Humanities Research. In Economics and Social Sciences (Vol. 436). BIS-HESS.
  36. Valmohammadi, C., & Ahmadi, M. (2015). The impact of knowledge management practices on organizational performance: A balanced scorecard approach. Journal of Enterprise Information Management, 28(1), 131-159. https://doi.org/10.1108/JEIM-09-2013-0066
  37. Wongrassamee, S., Simmons, J. E. L., & Gardiner, P. D. (2003). Performance measurement tools: the Balanced Scorecard and the EFQM Excellence Model. In Measuring Business Excellence (Vol. 7, Issue 1, pp. 14-29). https://doi.org/10.1108/13683040310466690
  38. Wu, I. L., & Chen, J. L. (2014). Knowledge management driven firm performance: The roles of business process capabilities and organizational learning. Journal of Knowledge Management, 18(6), 1141-1164. https://doi.org/10.1108/JKM-05-2014-0192
  39. Zahoor, A., & Sahaf, M. A. (2018). Investigating causal linkages in the balanced scorecard: an Indian perspective. International Journal of Bank Marketing, 36(1), 184-207. https://doi.org/10.1108/IJBM-09-2016-0128
  40. Zand, J. D., Keramati, A., Shakouri, F., & Noori, H. (2018). Assessing the impact of customer knowledge management on organizational performance. Knowledge and Process Management, 25(4), 268-278. https://doi.org/10.1002/kpm.1585