PERFORMANCE ASSESSMENT TO IMPROVE THE QUALITY OF PERFORMANCE AND SERVICE IN JAKARTA PPISHP FOOD SECURITY DEPARTMENT USING BALANCED SCORCARD PERFORMANCE ASSESSMENT TO IMPROVE THE QUALITY OF PERFORMANCE AND SERVICE IN JAKARTA PPISHP FOOD SECURITY

Center for Fisheries Production, Inspection and Certification (PPISHP) is a unit technical implementer within the Department of Food Security, Maritime Affairs and Agriculture of DKI Jakarta Province. PPISHP DKI Jakarta Province does not yet have a comprehensive performance measurement. Performance measurement only uses an assessment on the financial aspect, financial measures alone are not enough to evaluate the overall performance of the agency. Non-financial performance such as productivity and the ability of employees to produce products or services that can meet consumer desires is neglected. To measure the performance of an agency, a comprehensive performance measurement method is needed to achieve the desired goal. Therefore, the Balanced Scorecard method is deemed necessary to be applied to PPISHP DKI Jakarta Province.


INTRODUCTION
In measuring the level of success, the government has so far only relied on the traditional model where performance measurement only uses an assessment of the financial aspect. The financial calculations are considered to be quite good in providing an overview of the government's current performance and even forecasts about its longterm investment capability. Measurement of financial performance has resulted in financial statement analysis innovations such as Return On Investment which has an important role for the success of various companies in the early twentieth century as stated (Angelia & Suryaningsih, 2015). There only concentrates on the financial aspect, this system is considered weak in evaluating companies or government agencies as a whole (Tsai, Bui, Tseng, & Wu, 2020). Financial measures alone are not enough to guide and evaluate the company's journey in current and future business competition (Vidhia, 2020).
Relationships with customers, employees and business processes are an integral part of long-term survival that cannot be seen in financial measures (Chen & Popovich, 2003), even financial measures can be manipulated to produce good measures, resulting in errors in decision-making of an organization or company. concerning Performance Accountability of Government Agencies. LAKIP has been quite well applied to government agencies but LAKIP is considered less able to describe the performance of agencies comprehensively, therefore, BSC is deemed necessary to be applied to OSP. The BSC has begun to be applied to Indonesian government agencies such as the Ministry of Finance and the Financial Supervisory Agency, but until now there is no Presidential Regulation that regulates the implementation of the BSC, OSP still uses the decisions of the Minister or the head of their respective organizations so that this has resulted in the absence of standards for preparation and implementation of the BSC. implementation of BSC in OSP.
According to the author, this issue is very interesting to study further because the BSC concept is a good performance appraisal concept and has been widely used by organizations around the world. One of the public sector organizations that provides services to the community, especially in testing the quality of fishery products, is the Fishery Product Production, Inspection and Certification Center (PPISHP) which is the Technical Implementation Unit of the Food, Maritime and Agriculture Security Service of DKI Jakarta THEORETIC An organization that operates without performance measurement systems is analogous to an aircraft flying without a compass (Hendra, Supriyono, Efendi, Rosalinda, & Indriyati, 2021;Kaydos, 2020). His said the goal of measuring performance is not only SCIENTIFIC JOURNAL OF REFLECTION: p-ISSN 2615-3009 Economic, Accounting, Management and Business e-ISSN 2621-3389 Vol. 5, No. 2, April 2022 to understand how the business is performing, but also to enable it to perform better. The ultimate goal of implementing a performance measurement system is to improve the organization's performance in order to better serve our customers, employees, owners, and stakeholders. If performance measurement is done correctly, the data generated will tell the user where the business is, how it's done, and where it's going. In a nutshell, this is the business report card that informs the user about what works well and what does not.
Keeping this in mind (Jain, Triantis, & Liu, 2011;Sukarma, Hendra, Effendi, & Mohamad, 2020), The balanced scorecard (BSC) is currently the most widely used performance management system. 1 do not like the performance measurement system to another, the BSC to measure performance in a variety of different perspectives-a financial perspective, a customer perspective, an internal business process perspective, and an innovation and learning perspective (Van Looy & Shafagatova, 2016). The BSC capture measures the performance of the leading and lagging behind through the use of a variety of perspectives, providing you with a more "balanced " view of the company's performance. Customer satisfaction, new product development, on-time delivery, employee competence development, and other metrics are among the primary indicators.
Traditional financial measures, such as revenue growth and profitability, are lagging indicators. The BSC performance management system has been widely adopted around the world, in part because it allows organizations to align all levels of staff around a single strategy that can be executed more successfully. The BSC has been tailored to the organization's specific external and internal circumstances. A good organization, whether commercial or non-profit, has used the BSC framework successfully (Amado, Santos, & Marques, 2012;Vidhia & Hendra, 2021). Kaplan and Norton (2001) study of the success of various BSC applications in various types of organizations. When designing a performance BSC measurement system, the company has used at least four sizes and as many as a few hundred steps. Based on this research, it was discovered that the BSC framework, which consists of approximately 20-25 steps, is widely recommended best practice. Smaller organizations may require more steps, but it is generally not recommended to exceed a total of 25 steps for each organization, holding company, or group of conglomerate holding companies.   (Kaplan & Norton, 2001) As a result of advances in research and innovation over the last 15 years, the BSC has evolved from performance measurement (1990)(1991)(1992)(1993)(1994)(1995)(1996) to performance management (1996)(1997)(1998)(1999)(2000) to become globally recognized best practices in strategic management (2001-till now). In fact, the benefits that can be obtained by the company through the use of the proper BSC covers * Convert strategy into operational metrics and goals that are more easily understood (Quesado, Aibar Guzmán, & Lima Rodrigues, 2018) :.

Figure 1 depicts
1. Align the organization around a coherent strategy; 2. Create a strategy everyday work of every person, from the CEO to the 3. employees beginner level; 4. Make strategic improvements ongoing process; and 5. Mobilize change through strong leadership and effective.
Although thousands of businesses have adopted and benefited from the BSC, this is a collaboration of the Balanced Scorecard, Inc. (BSCol), which has taken a leadership role in the evolution of the BSC Methodology as it is adopted by an increasing number of organizations worldwide. BSCol is a consulting, education, training, and research and development firm that promotes global awareness, the use, improvement, and integrity of the BSC as a value-added management process. Dr. Robert, the creator of the BSC concept, founded and leads BSCol (Kaplan & Norton, 2001).

METHOD
There are six stages in a step-by-step methods research is the initial step is the introduction stage, phase identification, phase determination of strategic objectives, the stage of the measurement and evaluation of performance, the stage of analysis and the proposed improvements and the stage of conclusion and suggestions. At the stage of introduction contains about observation, interviews with related parties. According to Umar (2002), the interview is one of the techniques of data collection, its implementation can be done directly face to face with the people interviewed. And is said to be indirect if the given questions can be answered on another occasion, and the spread of kuesione on to measure the level of consumer satisfaction.
Analysis of the data obtained do dnngan testing the validity and reliability of which then carried out the analysis of the results of the measurement of the performance of each aspect by using the method of Balanced Scorecard. In the analysis can be known targets of the strategy has been produced each perspective and also the yardstick used.

RESULTS
To measure the efficiency level of budget use, the benchmark used is the absorption value of the Regional Revenue and Expenditure Budget (APBD) for the Production regarding the length of time for testing has a good influence on services, especially the issuance of test results certificates.
The importance of sophisticated instrumentation supports the quality of the PPISHP laboratory, because every year laboratory equipment will always develop over time. The speed of test completion time can attract customers to use PPISHP laboratory services, such as a tool that can read the results at the same time, for example, rapid microbiological testing using a PCR tool only takes 2 days compared to using the conventional SNI method, cutting the testing stages such as samples that should be weighed but using sophisticated instruments such as ICP-MS/DMA devices will shorten the testing time.
From the perspective of learning and growth, to improve employee professionalism, the benchmark used is the number of personnel training in accordance with the field of work (microbiology, chemistry, organoleptic, document control, internal audit and quality control). The greater the average number of hours of training per employee, the better the process of improving employee professionalism will be. The implementation of training activities for PPISHP personnel is expected to improve self-ability that can be applied in daily activities. Improve supervision and a culture of complying with the established rules.
To improve the supervision and culture of complying with the established rules, the benchmark used is the level of employee attendance. Based on Employee Attendance Rate data in the 2016-2018 range, the number of employees who are sick/licensed or late is still within reasonable limits. One of the obligations of employees, both civil servants and non-civil servants, is to go to work and obey the provisions of working hours. If you violate the provisions of working hours and even skip work, you will receive a disciplinary punishment according to your level. The smaller the delay and permission/sickness, the better the employee discipline which will improve employee performance.
Furthermore, strategic initiatives are formulated by making a qualitative statement in the form of major steps that will be carried out in the future to realize the agency's strategic goals.

Financial Perspective
Production center, Inspection and Certification of the Results of the Fisheries of the Province of DKI Jakarta is an institution that provides services to the wider SCIENTIFIC JOURNAL OF REFLECTION: p-ISSN 2615-3009 Economic, Accounting, Management and Business e-ISSN 2621-3389 Vol. 5, No. 2, April 2022 421 community through testing the quality of fishery products with the most popular testing with competitive rates in accordance with the parameters of the test performed. However, in each year the agency also has a target of retribution that must be achieved each year along with increasing the number of customers and the volume of exports of fishery products. To measure Results and Performance Boosters on the Perspective of the Keuangann can be seen in table 1.

Customer perspective
The customer Production Center, Inspection and Certification of the Results of the Fisheries of the Province of DKI Jakarta is a unit of processing of fish, fishermen, or of the general public who want to conduct quality testing of the quality of fishery products. Target strategy on the customer's perspective are ;

Internal Business Process Perspective
The formulation of the purpose on the internal business process perspective is done after the formulation of objectives in the financial perspective and the customer. In order to allow agencies to focus on the process that will encourage the achievement of the goals set for the customer, namely : Improve the effectiveness and efficiency of service, Improve the quality of service, and SCIENTIFIC JOURNAL OF REFLECTION: p-ISSN 2615-3009 Economic, Accounting, Management and Business e-ISSN 2621-3389 Vol. 5, No. 2, April 2022 Improve the quality of technology. Design Balanced Scorecard Internal Business Process Perspective can be seen in table 3.

CONCLUSIONS
Based on the data obtained as well as the analysis and discussion that the author has done in the previous chapter, it can be concluded that the results of performance measurement using the Balanced Scorecard : Financial condition, the agency's overall performance improved in the previous year. This can be seen from the management of Regional Budget Revenue (PAD) through the realization of service fees. In addition, the increase in agency performance can also be seen from the amount of budget absorbed each year. It is hoped that the formulation of strategic initiatives, namely increasing user fees and increasing the effectiveness and efficiency of budget use in the future can improve the financial performance of the agency.
The condition of the agency from the customer perspective experienced an increase in the number of customers in 2017, while in 2018 there was a decrease in the number of customers due to problems with damage to laboratory equipment so that customers did not test in the PPISHP laboratory. In 2018 a customer satisfaction index survey was measured withresults very good. Meanwhile, the number of intolerable complaints during 2016-2018 was not documented. With the formulation of the initiative, namely increasing customer satisfaction and increasing the number of customers, it is hoped that from the perspective of the agency's customers, it can further improve its performance.
In the internal business perspective the state of the agency is quite good. This can be seen from the level of issuance of the Test Result Certificate on time and then it can be seen from the level of accuracy and timeliness of the test results. The increase in the number of new technologies that support the activity of testing the quality of fishery products is expected to increase the number of customers so that the retribution for testing services will also increase. With the formulation of strategic initiatives, namely increasing the effectiveness and efficiency of services, improving service quality and improving technology quality, it is hoped that in the perspective of the agency's internal business processes, it can further improve performance.
The condition of the institution in general on the perspective of growth and learning has improved quite well. This can be seen from the increase in the number of hours of employee training and also discipline to the rules that have been set. With the formulation of strategic initiatives, namely increasing the professionalism of employees and increasing supervision and a culture of complying with the established rules, it is hoped that from the perspective of learning and growth the agency can further improve its performance.