INTRODUCTION

Banks grow and develop because of Trust. The role of banks is so important in development, namely as a source of capital and financial intermediaries. banks as financial institutions function as financial intermediaries (Sinungan, 2018). the implementation of these bank functions will accelerate the process of economic activity in a country which has an impact on accelerating its development. Islamic banks as part of the national banking sector also play an active role in overcoming fundamental economic problems, especially in order to accelerate the revival of the national economy. Efforts that need to be made to strengthen the national banking infrastructure can be carried out by continuing to encourage the development of Islamic banks and the existence of BPRs (People's Credit Banks). these development efforts are in accordance with the objectives and background of the development of the sharia banking system (Indonesia, 2021).

Banking is a service company that always makes gradual improvements to business processes. Improvements cannot be done all at once because banking service companies consist of tens and hundreds of sub-processes, so it is necessary to determine which business process areas will be prioritized. Determination of priority areas of business processes to be improved can be seen through company performance information that describes the company's performance in a certain period (Frias‐Aceituno et al., 2014).

Banking services, performance information related to the soundness level of the bank based on the decision of the directors of Bank Indonesia no. 30/11/kep/dir dated 30 april 1997 concerning procedures for assessing the soundness level of commercial banks. In the decree it was stated that the assessment of the soundness level of a bank is based on CAMEL aspects, namely capital (capital), assets (productive asset quality), management (management), earnings (profitability), and liquidity (liquidity) (Siska, 2023).

Performance information on the CAMEL aspect of the assessment is more focused on financial performance information. Assessment of performance information to determine the success of achieving financial and non-financial performance targets in bank companies can use the balanced scorecard as a performance appraisal method (Lin et al., 2014).

Bank Aceh Syariah was born from the conversion on May 25 2015, Bank Aceh changed its business activities from the conventional system to the entire sharia system. the conversion process begins with the Bank Aceh conversion team supervised by the Financial Services Authority. After going through various stages and licensing processes required by the OJK, Bank Aceh finally obtained a conversion operational permit from the OJK Board of Commissioners to change business activities from the conventional system to the sharia system as a whole. The conversion operational permit was determined based on OJK Board of Commissioners Decree No. KEP- 44/D.03/2016 dated 1 September 2016 regarding the Granting of Permits for Changing Conventional Commercial Bank Business Activities to Become Sharia Commercial Banks (Khairullah et al., 2020).

the conversion of Bank Aceh into a Sharia Bank can have a positive impact on all aspects of the community's economic and social life. By becoming a Sharia Bank, Bank Aceh can become one of the epicenters of economic growth and more optimal regional development (Djalante et al., 2020). Bank Aceh is expected to have the ability to develop and implement appropriate management strategies in order to achieve company performance targets, one of which is by conducting performance appraisals with a balanced scorecard to achieve better business processes

several studies that implement performance appraisal using the balanced scorecard. balanced scorecard. Christin Jurisch (2014) said that performance information has a positive effect on the business processes being carried out. Research by Erika and Endang (2016) states that there is a significant and strong relationship between balanced scorecard performance appraisal and business process improvement. Furthermore, research by Li (2021) states that human resource management strategies and company performance information simultaneously have a positive effect on improving business processes.

LITERATURE REVIEW

Performance Information with Balanced Scorecard Approach

The Nolan Norton Institute, research arm of the public accounting firm KPMG, sponsored a study on measuring future organizational performance. This study was driven by the awareness that the financial performance measures used by all companies to measure executive performance at that time were considered no longer sufficient. Good financial performance sacrifices or is created at the expense of the company's long-term interests, therefore performance is not only measured from the financial side but also from the non-financial side (Queen, 2015).

According to Ancella Hermawan (2021) Balanced scorecard consist ofbalanced (balanced) and (2) scorecard (score card). Cardscore Is a card used to record a person's performance score. This scorecard can also be used to plan the score to be achieved or realized by personnel in the future. The purpose of this is to balance external measurements for shareholders and customers with internal measurements of internal business processes, innovation and learning and growth processes, as well as a balance between measurement of results. from past efforts with measurements that drive future performance and a balance between objectivity and subjectivity.

Kaplan & Norton (1996) said further that the Balanced Scorecard can be seen from various perspectives, namely finance, customers, internal business processes, growth and learning. Kozlowski (2012) said that the objectives of the financial perspective can be very different at each stage of the business life cycle. Business strategy theory suggests several different strategies that a business unit can follow, ranging from aggressive market share growth to consolidation, exit and liquidation by identifying only three stages namely Growth, Sustain and Harvest.

Aksoy (2013) said that measurement from a customer perspective is common in all types of organizations. measurement includes market share, customer retention, customer acquisition, customer satisfaction and customer profitability. Furthermore, from the perspective of internal business processes according to Carayannis (2015) consists of three processes, namely innovation, operations and post sale service. Meanwhile, the learning and growth perspective as stated by L'Écuyer (2019) consists of three main measurement categories namely employee capabilities, information systems capabilities, as well as motivation, empowerment, and alignment.

Business Process Improvement

The Concept and Importance of Business Processes

Andersen (1999) says that a business process is a series of related transaction logic that transforms inputs into results or outputs. The same thing was expressed by Harrington (1991) who revealed that there is no product or service without a process, there is no process without a product or service. Any activity or group of activities that uses inputs, adds value to them, and provides outputs to internal or external customers. The process of using organizational resources to produce definite results. Harrington (1991) further said that Business Process improvement is a systematic methodology developed to help organizations make significant progress in the way their business processes work.

Business process improvement can be done easily if the improvement is prepared in a detailed plan of the steps to be carried out in the business process improvement cycle within a company. This effort is commonly referred to as the preparation of a business process improvement model (Bredrup, 1995). A activities in carrying out process improvements and including planning, review, and actions to be taken. As an illustration of a cycle, it is difficult for us to determine where to start improving business processes (Anderson & Young, 1999).

Implementation of business process improvement begins with organizing improvements (organizing for improvement) so that successful development of leadership, understanding, and commitment can be achieved. The first step taken to start organizing repairs is to establish a repair executive team that represents all parts of the company. Harvey et al (1997) said that there are several requirements that must be met by members of the business process improvement team in order to be successful, namely knowledge of the process, representation of the affected groups, communication skills, problem solving skills, interpersonal skill, management skills, and the ability to be objective. Based on this statement, better business process improvements in order to realize effectiveness, efficiency and adaptability company can be done by increasing understanding of business processes.

The next stage in improving business processes after all teams know and understand the business processes contained within the company is to modernize business processes (streamlining). Modernizing business processes is intended to modernize/improve existing business processes to make them more efficient, effective andadaptable in order to face competitors. Competition in an environment full of competition requires companies to provide services at the most economical cost level, always innovate and be responsive to consumer demands Harrington (1991). the stages of business process improvement that are carried out after modernizing existing business processes are carrying out measurement and control (measurement and control) of business processes. Its relation to measurement and control, Harrington (1991).

The last stage carried out in improving business processes is carrying out continuous improvement (continuous improvement). Continuous improvement demands continuously setting higher goals for the company. These company goals, of course, demand better business processes so that continuous and continuous improvement is an effort that will always be carried out in order to increase the company's responsiveness to consumer demands Harrington (1991).

RESEARCH METHOD

Sekaran (2013) said that the object of this research consisted of two variables, company performance information (X) and the dependent variable in this study was business process improvement (Y). The subjects in this study were companies, namely 27 PT Bank Aceh Branch Offices in 2022. This research was conducted to obtain data that provides an overview of company performance information and explains its impact on business process improvement.

The research design uses a case study method with explanatory case studies as the type of research. The framework for this research is to understand the various elements that form the basis of a scientific research contained in the operationalization of research variables. The operationalization of the research variables is described as follows:

Variable	Dimensions	Indicator	Scale
( 1 )	( 2 )	( 3 )	( 4 )
Information Performance Based on Balanced Scorecard ( X )	Information Finance Information Customer Information Business process Internal Information Learning And Growth	Earning asset quality: - The ratio of earning assets classified to earning assets - The ratio of allowance for possible losses on earning assets to classified earning assets Management: - Asset management - General management - Profitability management - Liquidity management Profitability: - Ratio of profit to total assets - Ratio of operating expenses to operating income Liquidity: - The ratio of net call money to current assets - The ratio of financing to funds raised The Core Group consists of: - Market share - Customer retention - Customer acquisition - Customer satisfaction - Customer profitability 1. Innovation Process 2. Operation Process 3. After-sales service process 1. Officer capabilities 2. Information system capabilities 3. Individual motivation, empowerment, and alignment with the banking company	Ordinal
Repair Process Business ( Y )	Organize Repair understanding Process Modernize Business process Measurement and Control Repair Exercising	1. Establish a repair team 2. Appoint person in charge of business process improvement 3. Conduct training for the implementation team 4. Develop improvement models 5. Communicating business process improvement goals to employees 6. Reviewing business strategy and customer needs 7. Select the process that needs improvement 8. Define the ownership process 9. Select members of the business process improvement team 1. Explain the scope of understanding process and mission 2. Describe process boundaries 3. Provide team training 4. Develop broad process understanding 5. Describe business and customer assessments and expected processes 6. Process flow chart 7. Collect cost, time, and value data 8. Tracing the journey of the process 9. Determine the differences 10. Adjustment of process documentation 1. Provide team training 2. Identify improvement opportunities such as: errors and rework, low quality, backlog, high costs and delays 3. Cut the bureaucracy 4. Removing activities that have no added value 5. Simplify the process 6. Proof of process error 7. Repair equipment 8. Setting standards 9. Automation 10. Process document 11. Select and train workers 1. Develop targets and process assessments 2. Establish a feedback system 3. Process checks regularly 4. Establish a low quality cost system 1. Process quality 2. Conduct periodic review of qualifications 3. Describes the problem with the deletion process 4. Assess the impact of changes on customers and business 5. Perform process comparisons 6. Conduct advanced team training	Ordinal

Based on the table above, it can be said that the impact of company performance information can be said that the impact of company performance information is in the large category with a percentage of 69.57%. The magnitude of the impact of performance information on business process improvement 0.5996 Based on the above calculation results, the magnitude of the impact of the company performance information variable (X) on business process improvement variable (Y) is 0.5996 or 59.96 percent. Therefore, the magnitude of the direct impact of the company performance information variable (X) on the business process improvement variable (Y) is in the large category. Based on the above results, the interpretation of the first hypothesis where Ho₁not equal to zero (Pyx₂ ≠ 0) and not smaller than zero, means the hypothesis Ho₁rejected and means the hypothesis Ha₁accepted (proven hypothesis). Acceptance of the hypothesis Ha₁means that the independent variable of company performance information (X) partially has an impact on improving business processes (Y) with a strong level of influence.

The value of the impact of X on the Y variable of 69.57 percent is the contribution of the total impact of the company performance information variable (X) on the business process improvement variable (Y). The total impact of company performance information on business process improvement has a strong impact. Based on the results of data analysis and testing of research hypotheses, it shows that business process improvement at 27 PT Bank Aceh Branch Offices in 2022 is influenced by company performance information with a strong level of influence according to the interpretation of Guilford (2020). The positive impact value in this study is in accordance with research results Rohmat (2020) and Charles (2012), Rifkhi and Rahman (2021) in that there is a significant and strong relationship between performance appraisal balanced scorecard by improving business processes. Charles (2012) said that the HR management strategy and company performance information simultaneously and partially have a positive and significant effect on business process improvement.

The influence value is 69.57%. is basically a direct influence of company performance information on improving business processes at 27 PT Bank Aceh Branch Offices in 2022.

The magnitude of the influence of company performance information on business process improvement when compared to the variables not examined, illustrates that business process improvements at 27 PT Bank Aceh Branch Offices have been carried out based on company performance information using the balanced scorecard. Company performance information with approach balanced scorecard has four perspectives, namely: finance, customer, internal business process, and learning & growth.

Furthermore, the implementation of business process improvements that contain continuous improvement (continuous improvement) is positively influenced by company performance information and strategy implementation by operations management according to what was stated by Rifkhi and Rahman (2021).

CONCLUSION

Based on the results of statistical hypothesis testing in this study of 27 Branch Offices of PT Bank Aceh, conclusions can be put forward The company's performance information has an impact on improving business processes at PT Bank Aceh Branch Offices, the results of data analysis and hypothesis testing show that the total influence of company performance information is 69.57% on business process improvement at PT Bank Aceh Branch Offices with a large level of impact based on the interpretation of Guilford.

BIBLIOGRAFI

Aksoy, L. (2013). How do you measure what you can’t define? The current state of loyalty measurement and management. Journal of Service Management, 24(4), 356–381.

Andersen, B., Fagerhaug, T., Randmæl, S., Schuldmaier, J., & Prenninger, J. (1999). Benchmarking supply chain management: finding best practices. Journal of Business & Industrial Marketing, 14(5/6), 378–389.

Anderson, S. W., & Young, S. M. (1999). The impact of contextual and process factors on the evaluation of activity-based costing systems. Accounting, Organizations and Society, 24(7), 525–559.

Bredrup, H. (1995). Background for performance management. Performance Management: A Business Process Benchmarking Approach, 61–87.

Carayannis, E. G., Samara, E. T., & Bakouros, Y. L. (2015). Innovation and entrepreneurship. Innovation, Technology, and Knowledge Management.[Online]. Cham, Springer International Publishing. Available from: Doi, 10, 973–978.

Christin Jurisch, M., Palka, W., Wolf, P., & Krcmar, H. (2014). Which capabilities matter for successful business process change? Business Process Management Journal, 20(1), 47–67.

Djalante, R., Lassa, J., Setiamarga, D., Sudjatma, A., Indrawan, M., Haryanto, B., Mahfud, C., Sinapoy, M. S., Djalante, S., & Rafliana, I. (2020). Review and analysis of current responses to COVID-19 in Indonesia: Period of January to March 2020. Progress in Disaster Science, 6, 100091.

Frias‐Aceituno, J. V, Rodríguez‐Ariza, L., & Garcia‐Sánchez, I. M. (2014). Explanatory factors of integrated sustainability and financial reporting. Business Strategy and the Environment, 23(1), 56–72.

Harrington, J. W., MacPherson, A. D., & Lombard, J. R. (1991). Interregional trade in producer services: Review and synthesis. Growth and Change, 22(4), 75–94.

Harvey, D., Leybourne, S., & Newbold, P. (1997). Testing the equality of prediction mean squared errors. International Journal of Forecasting, 13(2), 281–291.

Hermawan, A. A., Bachtiar, E., Wicaksono, P. T., & Sari, N. P. (2021). Levers of control and managerial performance: the importance of belief systems. Gadjah Mada International Journal of Business, 23(3), 237–261.

Indonesia, B. S. (2021). Informasi Perusahaan. Mandom. Co. Id. Https://Inforperusahaan. Wordpress. Com/2, 15, 6–8.

Jean-Charles, M. (2012). The Impact of Strategic Planning and The Balanced Scorecard Methodology on Middle Managers’performance in The Public Sector. International Journal of Business and Social Science, 3(1).

Khairullah, A., Saputra, M., & Djalil, M. A. (2020). The Effect of Participative Budgeting, Performance Measurement System, and Compensation of Managerial Performance in Pt. Aceh Sharia Bank, Aceh, Indonesia. J Econ Buss, 2, 47–51.

Kozlowski, A., Bardecki, M., & Searcy, C. (2012). Environmental impacts in the fashion industry: A life-cycle and stakeholder framework. Journal of Corporate Citizenship, 45, 17–36.

L’Écuyer, F., Raymond, L., Fabi, B., & Uwizeyemungu, S. (2019). Strategic alignment of IT and human resources management in manufacturing SMEs: Empirical test of a mediation model. Employee Relations: The International Journal.

Li, Y., Wang, Q., Wang, Z., & Chen, L. (2021). Improving business processes or human resources? The performance implications and contingencies. Industrial Management & Data Systems, 121(7), 1577–1598.

Lin, Y. H., Chen, C.-C., Tsai, C. F. M., & Tseng, M.-L. (2014). Balanced scorecard performance evaluation in a closed-loop hierarchical model under uncertainty. Applied Soft Computing, 24, 1022–1032.

Queen, P. E. (2015). Enlightened shareholder maximization: is this strategy achievable? Journal of Business Ethics, 127, 683–694.

Rahmat, A. (2020). Performance Evaluation of Academic Services in the University Using the Balanced Scorecard: A Study at an Indonesian Open University. ARTIKEL, 1(4992).

Rifki Rachman Hidayat, R. R. H. (2021). Kebijakan Pembangunan Olahraga di Kabupaten Cirebon. Universitas Pendidikan Indonesia.

Ritter, E., de Armentia, E. L., Erika, P., Herrero, J., Niggrum, Y. P., Santika, B., Endang, Y., Sarimana, U., Sembiring, Z., & Asmono, D. (2016). Development of a molecular marker system to distinguish shell thickness in oil palm genotypes. Euphytica, 207(2), 367–376.

Sekaran, N. K., Choi, H., Hayward, R. A., & Langa, K. M. (2013). Fall‐associated difficulty with activities of daily living in functionally independent individuals aged 65 to 69 in the United States: A cohort study. Journal of the American Geriatrics Society, 61(1), 96–100.

Sinungan, M. (2018). Produktivitas apa dan Bagaimana. Bumi Aksara.

Siska, E. (2023). Digital Bank Financial Soundness Analysis at PT Bank Jago Tbk.: CAMEL Framework Approach. ARBITRASE: Journal of Economics and Accounting, 3(3), 527–532.