Implementasi Balanced Scorecard sebagai Alat Evaluasi Kinerja Strategis dalam Era Transformasi Digital

Abstract
This study aims to analyze the implementation of the Balanced Scorecard (BSC) as a strategic performance evaluation tool in the era of digital transformation. Using a descriptive qualitative approach within the social constructivist paradigm, data were collected through in-depth interviews, non-participant observation, and document analysis in three organizations undergoing digitalization. Thematic analysis (Braun & Clarke, 2006) identified four main themes in the application of the BSC: digital strategy alignment, digital readiness and data integration, a culture of learning and innovation, and adaptive leadership transformation. The findings indicate that the BSC functions not only as a performance measurement system but also as an adaptive, collaborative, and data-driven strategic management framework. The integration of digital technologies accelerates decision-making processes and strengthens reflective organizational culture. Theoretically, this study extends the classical BSC model of Kaplan and Norton (1996, 2001) toward a Digital Balanced Scorecard that emphasizes synergy among strategy, data, and organizational learning. Practically, the results highlight the importance of digital readiness, an innovation-oriented culture, and adaptive leadership as key foundations for successful BSC implementation in the era of digital disruption.
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How to Cite

Nasrullah Nasrullah, et al. (2025). Implementasi Balanced Scorecard sebagai Alat Evaluasi Kinerja Strategis dalam Era Transformasi Digital. Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis, 2(2). https://doi.org/10.61132/prosemnasimkb.v2i2.307

Nasrullah Nasrullah; Romansyah Sahabuddin; Rahmatullah Rahmatullah; Abdul Rahim, "Implementasi Balanced Scorecard sebagai Alat Evaluasi Kinerja Strategis dalam Era Transformasi Digital," Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis, vol. 2, no. 2, 2025.

Nasrullah Nasrullah; Romansyah Sahabuddin; Rahmatullah Rahmatullah; Abdul Rahim. "Implementasi Balanced Scorecard sebagai Alat Evaluasi Kinerja Strategis dalam Era Transformasi Digital." Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis, vol. 2, no. 2, 2025.

Nasrullah Nasrullah; Romansyah Sahabuddin; Rahmatullah Rahmatullah; Abdul Rahim. "Implementasi Balanced Scorecard sebagai Alat Evaluasi Kinerja Strategis dalam Era Transformasi Digital." Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2, no. 2 (2025).

Nasrullah Nasrullah, et al. (2025) 'Implementasi Balanced Scorecard sebagai Alat Evaluasi Kinerja Strategis dalam Era Transformasi Digital', Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis, 2(2). doi: 10.61132/prosemnasimkb.v2i2.307.

Nasrullah Nasrullah; Romansyah Sahabuddin; Rahmatullah Rahmatullah; Abdul Rahim. Implementasi Balanced Scorecard sebagai Alat Evaluasi Kinerja Strategis dalam Era Transformasi Digital. Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis. 2025;2(2).

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