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Performance measurement is one of the important factor in an organization because it can assess the success of the organization. Good performance measurement, will not only assess the success of the Organization, however, referable in determining target following period. For example the use of the Balanced Scorecard (BSC) in performance measurement. BSC is a performance measurement tool introduced by Kaplan and Norton (1996) with the aim of fixing the organizational performance that was originally only used by business organizations. The use of the BSC in various organizations allowing utilization of more extensive and comprehensive even Niven (2008) developing a suitable BSC is used by government agencies and nonprofit organizations.
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