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There are a few advantages of balanced scorecard BSC performance implementation compared with traditional performance which only focus only on
financial aspect, such as 1 Traditional performance measurement only pays attention to short term goals, while BS pays attention to both short and long term
goals 2 BSC covers financial and non-financial measurement, 3 BSC sees performance measurement both from internal and external perspective, and 4 BSC
is more than just performance measurement, because BS can be used as framework for strategic management process.
2.7 Hypothesis Development
Badera 2006 and 2008 studies the influence of organization culture towards performance. Badera’s research 2006 takes the setting of star hotels in Bali and
Badera 2008 with the setting of research which takes place in Indonesia Stock Exchange found that organization culture affect performance. Suedjono 2010 found
that organization culture affected performance. Hofstede 1990, states that strong and unique culture is so influential towards
the success of an organization. Furthermore, Moeljono 2002 says that corporate culture is value system that is believed and learned by all members in an
organization, as well as developed continuously, functioned as bonding system, and can be used as behaviour guidelines for every member in organization to achieve its
goals. Therefore, culture can influence organization performance. Based on the review of literature and previous research can be drawn a
hypothesis as follows: Hypothesis H:
The orientation organization culture process, employee, and pragmatcs affect the perspective performance of balanced scorecard finance, customer, internal business,
and learning. H1: The organization culture of process orientation influences the perspective
performance of balanced scorecard.
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H2: The organization culture of employee orientation influences perspective performance of balanced scorecard.
H3: The organization culture of pragmatism orientation influences perspective performance of balanced scorecard.
3 RESEARCH METHOD 3.1 Research Location
The research is conducted at Denpasar City Cooperative, Bali, Indonesia.
3.3 The Identification and Definition of Variable Operational
Organization culture is exogen variable which has latent characteristics. Performance is endogen variable which has latent characteristics.
Organization culture mentioned in this research is the organization that is adopted from Hofstede research, that organizationcorporate culture is the entire of
thinking, feeling, and behaviour patterns from a social group Hofstede, 1991. Organization culture is integrated with organization culture adopted from Hofstede
that is viewed from 3 orientations, such as process oriented organization culture, employees, and pragmatism. Hofstede generally classifies the cultural dimensions
that influence the work values of an organization. Organization performance mentioned in this reserach is the operational
performance based on the perception of the balanced scorecard aspect stated by Kaplan and Norton 1996 which consists of: 1 the aspect of learning perspective
that includes: employee empowerment and personal accountability; 2 the aspect of financial perspective which includes: learning growth; 3 the aspect of customer
perspective which includes: the number of new customers and customer’s loyalty; 4 the aspect of internal business perspective which includes: innovation ability.
All variables in this research are based on the perception or respondent’s assessment. Variable assessment: Organization Performance uses the measurement of
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6 point scale with options such as very disagree 1, quite disagree 2, disagree 3, quite agree 4, very agree 5.
3.5 The Types and Sources of Data
