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A Conceptual Framework of Sustainability Balanced Scocecard for State-Owned Plantation Enterprises
Trisyulianti E.a, Suryadi K.b, Prihantoro B.a
a Ipb University, Department of Management, Bogor, Indonesia
b Institut Teknologi Bandung, Department of Industrial Engineering, Bandung, Indonesia
[vc_row][vc_column][vc_row_inner][vc_column_inner][vc_separator css=”.vc_custom_1624529070653{padding-top: 30px !important;padding-bottom: 30px !important;}”][/vc_column_inner][/vc_row_inner][vc_row_inner layout=”boxed”][vc_column_inner width=”3/4″ css=”.vc_custom_1624695412187{border-right-width: 1px !important;border-right-color: #dddddd !important;border-right-style: solid !important;border-radius: 1px !important;}”][vc_empty_space][megatron_heading title=”Abstract” size=”size-sm” text_align=”text-left”][vc_column_text]© 2020 IEEE.As a common practice in GCG, state-owned plantation enterprise (SOPE) should consider government concern as the shareholder of the SOPE in formulating its vision and aligning its operation with the vision. Performance evaluation in the SOPE is very important to meet the concern of shareholders and people as well. However, there is still a lack in conceptual framework on performance measurement tools for SOPEs. Therefore, the purpose of this paper is to present a conceptual framework of sustainability balanced scorecard for SOPEs. The conceptual framework was developed through exploratory research regarding three dimensions of the TBL (environment, social, economy), four perspectives of the BSC (stakeholders, financial, business process, learning and growth), and three focused duties of SOPE. The proposed conceptual framework was comprised of six perspectives that are stakeholders, economy, social, environment, internal business process, learning and growth. A field assessment was carried out to evaluate the applicability of the conceptual framework through case study on four SOPEs in Indonesia. The assessment results showed that the developed conceptual framework of sustainability balanced scorecard would be very useful in performance management of SOPE.[/vc_column_text][vc_empty_space][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][vc_empty_space][megatron_heading title=”Author keywords” size=”size-sm” text_align=”text-left”][vc_column_text][/vc_column_text][vc_empty_space][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][vc_empty_space][megatron_heading title=”Indexed keywords” size=”size-sm” text_align=”text-left”][vc_column_text]conceptual framework,state-owned plantation enterprise,sustainability balanced scorecard,triple bottom line[/vc_column_text][vc_empty_space][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][vc_empty_space][megatron_heading title=”Funding details” size=”size-sm” text_align=”text-left”][vc_column_text][/vc_column_text][vc_empty_space][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][vc_empty_space][megatron_heading title=”DOI” size=”size-sm” text_align=”text-left”][vc_column_text]https://doi.org/10.1109/ICFIE50845.2020.9266720[/vc_column_text][/vc_column_inner][vc_column_inner width=”1/4″][vc_column_text]Widget Plumx[/vc_column_text][/vc_column_inner][/vc_row_inner][/vc_column][/vc_row][vc_row][vc_column][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][/vc_column][/vc_row]