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Kristianto, Charles Dwi (2026) Analisis Kinerja Perusahaan Menggunakan Balanced Scorecard (Studi Kasus pada PT Anugrah Sumber Kehidupan). Sarjana (S1) thesis, Universitas BPD.

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Abstract

This study aims to evaluate the performance of PT Anugrah Sumber Kehidupan using the Balanced Scorecard approach. A descriptive quantitative method was employed using financial statement data from 2023–2025 and questionnaires distributed to employees and customers. Performance was assessed through four Balanced Scorecard perspectives: financial, customer, internal business processes, and learning and growth. The findings indicate that the company’s overall performance is fairly good. The customer perspective achieved the highest score and was categorized as good, reflecting a high level of customer satisfaction and trust. The internal business process perspective obtained an average score of 2.84, while the learning and growth perspective achieved an average score of 2.66, both of which were categorized as fairly good. However, improvements are still needed in innovation, information systems, and human resource development. Overall, the Balanced Scorecard provides a comprehensive framework for evaluating organizational performance and supports continuous improvement efforts to strengthen competitiveness and ensure long-term business sustainability.

Item Type: Thesis (Sarjana (S1))
Additional Information: Penelitian ini bertujuan untuk mengevaluasi kinerja PT Anugrah Sumber Kehidupan dengan menggunakan pendekatan Balanced Scorecard. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan memanfaatkan data laporan keuangan periode 2023–2025 serta kuesioner yang disebarkan kepada karyawan dan pelanggan. Pengukuran kinerja dilakukan berdasarkan empat perspektif Balanced Scorecard, yaitu perspektif keuangan, pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan. Hasil penelitian menunjukkan bahwa kinerja perusahaan secara keseluruhan berada pada kategori cukup baik. Perspektif pelanggan memperoleh nilai tertinggi dan dikategorikan baik, yang mencerminkan tingkat kepuasan dan kepercayaan pelanggan yang tinggi. Perspektif proses bisnis internal memperoleh rata-rata skor 2,84, sedangkan perspektif pembelajaran dan pertumbuhan memperoleh rata-rata skor 2,66, yang keduanya termasuk kategori cukup baik. Meskipun demikian, perusahaan masih perlu meningkatkan inovasi, sistem informasi, dan pengembangan sumber daya manusia. Secara keseluruhan, Balanced Scorecard terbukti mampu memberikan gambaran yang komprehensif mengenai kinerja perusahaan serta mendukung upaya perbaikan berkelanjutan untuk mencapai keberlanjutan usaha jangka panjang.
Uncontrolled Keywords: Balanced Scorecard, company performance, performance measurement, performance perspectives
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Wisudawan S1
Date Deposited: 24 Aug 2026 22:55
Last Modified: 24 Aug 2026 22:55
URI: https://eprints.ubpd.ac.id/id/eprint/69

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