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This research seeks to assess PT. BNI (Persero) Tbk's performance through the utilization of the balanced scorecard approach, encompassing financial, customer, internal processes, and learning/growth perspectives. The study, employing a descriptive method, focuses on PT. BNI (Persero) as the sample population, utilizing documentation techniques for data collection. Results indicate favorable financial indicators (ROA, ROE, NPM, BOPO, LDR), subpar customer metrics (customer acquisition, retention), excellent internal business processes (AETR, NGR), and positive learning/growth aspects (employee productivity, ETTE).

The Balanced Scorecard is part of the strategy-based success measurement concept. The balanced scorecard is a management tool used in measuring company performance with four perspectives, namely a financial perspective, a customer perspective, an internal business process perspective, and a growth and learning perspective. The article aims to see how PT Unilever Indonesia Tbk's performance is measured using the balanced scorecard method. This article is qualitative in nature and the data used is secondary data in the form of PT Unilever Indonesia's financial statements for the period 2018 - 2021. The results of this article can be concluded that the company's performance in the period 2018 - 2021 when compared to 2019 and 2020 got quite good results compared to with 2021 which got less good results. So it can be said that performance measurement can use the balanced scorecard as a tool to measure company performance as a whole.

Performance management in question is with the aim of increasing the strategic focus and effectiveness of the company in ensuring continuous improvement of individual and team performance. The most popular approach is to use the BSC (Balanced Scorecard). Cafe Red&Blue wants to grow and maintain its business. Therefore, in this study we want to design an instrument for measuring performance at Red&Blue cafes using the BSC. The initial stage in designing the instrument is to conduct internal and external analysis to determine the position of the business in the industry and the strategy that must be used. The SWOT approach is used in the analysis of the internal and external environment. From the SWOT analysis, it can be seen that the Red&Blue cafe is in quadrant I position. The strategy that must be applied is an offensive and defensive strategy as a complement. This strategy requires Red&Blue to improve its marketing strategy in order to bring even greater opportunities to the business. The next stage is through the formulation of strategic objectives, the objectives of which are designed; increase profits, increase customer loyalty, improve relationships with new customers, develop quality products with innovation, develop good and quality services, improve employee job satisfaction, increase employee skills, and knowledge employee knowledge. The eight strategic objectives are translated into 2 key financial performance indicator (KPI) perspectives, 3 internal business process KPIs, 4 customer KPI perspectives, and 5 KPI growth and learning perspectives, with targets for each KPI set based on discussions with Red&Blue cafe owners.

Accounting information has an important role in achieving business success, including for small businesses. Accounting is one way to produce financial information that can be used by management as a basis for making strategic decisions. Reports produced include balance sheets, profit/loss reports, changes reports and cash flow reports. All of these reports can be used by information users. For small business actors in villages, it is minimal to have accounting records, most of them make business decisions based on experience alone. Small business development is needed to make it strong, both related to development both external to the company and in managing the company's internal. If from an internal perspective, the management of small businesses still considers that the accounting process is still not very important to implement. Empowerment of business management management is very necessary. Good financial reports can provide useful financial information for making strategic business decisions. This community service is expected to increase the ability of business actors in the villages of Bancak District, Semarang Regency so that they can provide information on the financial condition of businesses that are being run for each reporting period. The community service team of ITB Semarang Accounting Study Program lecturers conducted community outreach activities in the form of simple lectures and training. The results of this community service were well received by participants in the Financial Accounting socialization and training for business actors in Bancak District, Semarang Regency.