Peningkatan Tata Kelola Komunitas Melalui Adaptasi Balanced Scorecard dan Digitalisasi KPI Berbasis Pendekatan Participatory Action Research
DOI:
https://doi.org/10.70427/smartdedication.v3i1.275Keywords:
Adaptasi Balanced Scorecard, KPI Komunitas, Tata Kelola Berbasis Data, Digitalisasi Spreadsheet, Participatory Action ResearchAbstract
Kegiatan pengabdian masyarakat ini bertujuan meningkatkan tata kelola komunitas melalui pelatihan pemodelan Key Performance Indicator (KPI) bagi pengurus RW.009 Depok, Jawa Barat. Pentingnya kegiatan ini didasari oleh tantangan pengurus dalam mengukur kinerja non-finansial secara terstruktur dan keterbatasan keterampilan digital, yang berdampak pada akuntabilitas. Metode yang digunakan adalah Pelatihan Berbasis Kompetensi yang diintegrasikan dengan Participatory Action Research (PAR), melibatkan 23 peserta. Efektivitas diukur melalui Pre-Test dan Post-Test, serta Rubrik Evaluasi Kualitatif. Hasil menunjukkan peningkatan pemahaman yang sangat signifikan ($p < 0,001$) dengan knowledge gain rata-rata 45,3% (skor naik dari 52,8 menjadi 76,7). Peningkatan ini didukung oleh luaran konkre, yaitu Model Adaptasi Balanced Scorecard (BSC) komunitas yang menggeser fokus pengukuran dari output ke impact sosial, dan Dashboard KPI Digital berbasis spreadsheet yang fungsional. Keunggulan model ini adalah sifatnya yang low-cost dan mudah direplikasi. Kontribusi utama kegiatan ini adalah terciptanya ekosistem akuntabilitas akar rumput yang mandiri melalui Universal Template KPI yang dapat direplikasi oleh komunitas lain, standarisasi layanan administrasi dan sosial di tingkat RW yang sebelumnya tidak terdokumentasi, serta peningkatan modal sosial (social capital) melalui transparansi data yang meminimalisir potensi konflik warga. Pengabdian ini berhasil memberikan solusi tata kelola berbasis data yang berkelanjutan, menciptakan akuntabilitas dan transparansi di tingkat akar rumput.
References
Adhuri, D. S. et al. (2016) ‘Green market for small people: Markets and opportunities for upgrading in small-scale fisheries in Indonesia’, Marine Policy, 63, pp. 198–205. doi: https://doi.org/10.1016/j.marpol.2015.03.021.
Alexander, N. (2025) The Impact of Experiential Learning on Training Effectiveness, CPD Standards Office. Available at: https://www.cpdstandards.com/news/experiential-learning/ (Accessed: 9 November 2025).
Arip, M., Wanglin, Y. and Hirose, K. (2019) ‘Using neighborhood association area as new spatial data infrastructure to link public administrative data with GIS in Indonesia’, Communications in Science and Technology, 4(1), pp. 20–29. Available at: https://consensus.app/papers/can-citizen-reporting-system-be-effectively-constructed-a-hidayat/0452dcf091ba5d79abb9b9d49fc5b282/.
Buetti, D. and Bourgeois, I. (2023) ‘Developing an Evaluation Training Program for Community-Based Organizations : A Participatory’, Canadian Journal of Program Evaluation, 39(1), pp. 97–106. doi: 10.3138/cjpe-2023-0020.
Cornish, F. et al. (2023) ‘Participatory action research’, Nature Reviews Methods Primers, 3(1), p. 34. doi: 10.1038/s43586-023-00214-1.
Cunha, F., Dinis-carvalho, J. and Sousa, R. M. (2023) ‘Performance Measurement Systems in Continuous Improvement Environments : Obstacles to Their Effectiveness’, Sustainability, 15(867). doi: https://doi.org/10.3390/su15010867.
Fahlevi, H., Nuzulla, D. and Basri, H. (2018) ‘Why Does The Recently Adopted Performance Measurement System In Indonesian Local Government Not Work Well? Heru’, Jurnal Akuntansi dan Bisnis, 18(2), pp. 141–150.
Fang-Kun, G. et al. (2021) ‘The Study of Transfer of Training Model for Adult Care Education Learners’, in 2021 9th International Conference on Orange Technology (ICOT), pp. 1–4. doi: 10.1109/ICOT54518.2021.9680669.
Firli, O. M., Tresna, P. W. and Herawati, T. (2023) ‘Kajian Literatur Penilaian Kinerja Perusahaan Dengan Balanced Scorecard’, Owner: Riset & Jurnal Akuntansi, 7(1), pp. 612–618. doi: https://doi.org/10.33395/owner.v7i1.1205 Kajian.
Hansen, E. G. and Schaltegger, S. (2016) ‘The Sustainability Balanced Scorecard: A Systematic Review of Architectures’, Journal of Business Ethics, 133(2), pp. 193–221. doi: 10.1007/s10551-014-2340-3.
Ishak, Z., Fong, S. L. and Shin, S. C. (2019) ‘SMART KPI Management System Framework’, in 2019 IEEE 9th International Conference on System Engineering and Technology (ICSET), pp. 172–177. doi: 10.1109/ICSEngT.2019.8906478.
Kaplan, R. S. (2001) ‘Strategic Performance Measurement and Management in Nonprofit Organizations’, Nonprofit Management and Leadership, 11(3), pp. 353–370. doi: https://doi.org/10.1002/nml.11308.
Kaplan, R. S. and Norton, D. P. (1996) The Balanced Scorecard: Translating Strategy Into Action. Boston: Harvard Business Press. doi: 10.1109/jproc.1997.628729.
Kline, A. (2021) Data-Driven Decision Making in Nonprofit Organizations Data-Driven Decision Making in Nonprofit Organizations. University of Northern Iowa. Available at: https://scholarworks.uni.edu/cgi/viewcontent.cgi?article=3070&context=grp.
Madsen, D. Ø. (2025) ‘Balanced Scorecard : History , Implementation , and Impact’, Encyclopedia, 5(39). doi: https://doi.org/10.3390/encyclopedia5010039.
Maulana, M. A., Athalah, F. and Anindito, I. P. (2024) ‘Performance Measurement Using Balanced Scorecard For Non-Profit Organization: A Case Report’, Journal of Economics & Business UBS, 13(3), pp. 676–688. doi: https://doi.org/10.52644/joeb.v12i2.209.
Menteri Dalam Negeri Republik Indonesia (2018) Peraturan Menteri Dalam Negeri Nomor 18 Tahun 2018 tentang Lembaga Kemasyarakatan Desa dan Lembaga Adat Desa. Indonesia.
Mtau, T. T. and Rahul, N. A. (2024) ‘Optimizing Business Performance through KPI Alignment : A Comprehensive Analysis of Key Performance Indicators and Strategic Objectives’, American Journal of Industrial and Business Management, 14, pp. 66–82. doi: 10.4236/ajibm.2024.141003.
Purnama, S. A., Hariyanto, T. and Wahyudi, C. (2023) ‘Science and Humanities ( IJRSS ) Neighborhood Program in Community Empowerment and Infrastructure Development’, International Journal of Research in Social Science and Humanities (IJRSS), 4(77), pp. 18–25. doi: 10.47505/IJRSS.2023.V4.2.3.
Salomo, R. V. and Rahmayanti1, K. P. (2023) ‘Progress and Institutional Challenges on Local Governments Performance Accountability System Reform in Indonesia’, SAGE Open, 13(4), pp. 1–14. doi: 10.1177/21582440231196659.
Sayogo, D. S., Yuli, S. B. C. and Amalia, F. A. (2024) ‘Data-driven decision-making challenges of local government in Indonesia’, Transforming Government: People, Process and Policy, 18(1), pp. 145–156. doi: https://doi.org/10.1108/TG-05-2023-0058.
Setiawan, I. and Purba, H. H. (2020) ‘A Systematic Literature Review of Key Performance Indicators ( KPIs ) Implementation’, Journal of Industrial Engineering & Management Research, 1(3), pp. 200–208. doi: https://doi.org/10.7777/jiemar.v1i3.79.
Sofyani, H., Akbar, R. and Ferrer, R. C. (2018) ‘20 Years of Performance Measurement System ( PMS ) Implementation in Indonesian Local Governments : Why is Their Performance Still Poor ?’, sian Journal of Business and Accounting, 11(1), pp. 151–184. doi: https://doi.org/10.22452/ajba.vol11no1.6.
Suarlin, J. et al. (2024) ‘Pelatihan Kewirausahaan untuk Meningkatkan Penghasilan Tambahan Bagi Pelaku Usaha Mikro’, Smart Dedication: Jurnal Pengabdian Masyarakat, 1(2), pp. 182–186. doi: 10.70427/smartdedication.v1i2.82.
Tirol, S. et al. (2022) ‘A teacher training program on designing participatory educational action research proposal’, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - SOCIAL SCIENCE, 12(1), pp. 23–39. doi: 10.46223/HCMCOUJS.soci.en.12.1.2214.2022.
Umniyati, H., Syarip, A. and Subandiyah, I. D. (2025) ‘Pelatihan Kader Komunitas Dalam Penanggulangan Tuberkulosis ( TBC ) di Jakarta Selatan’, Smart Dedication: Jurnal Pengabdian Masyarakat, 2(1). doi: https://doi.org/10.70427/smartdedication.v2i1.163.
Wahdy, A. A. and Darmajanti, L. (2017) ‘The Challenges of Enhancing Participation in Urban Community Empower- ment ( The Case of Community Empowerment Program for Villages ( PPMK ) Implementation in 4 Villages in Jakarta )’, Jurnal Kebijakan dan Administrasi Publik, 21(November), pp. 99–116. Available at: https://consensus.app/papers/the-challenges-of-enhancing-participation-in-urban-anshori-maksum/1cc436d6d568564d929079fd26d71ea1/.














