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This study aims to determine the performance of KCU Pintu Air by using the balanced scorecard method. This research method is a quantitative descriptive method. The data in this study were obtained from documentation in the form of financial reports and distributing questionnaires. The population in this study was KCU Pintu Air with a sample of a financial perspective in the form of financial reports, a customer perspective with a sample of 44 members, an internal business process perspective and a growth and learning perspective with a sample of 27 employees. The findings of this study show that the performance of KCU Pintu Air when measured using the balanced scorecard method results in a rating scale of 0.2 which lies between 0-0.6 which indicates that the cooperative's performance is quite good. The results of perspective calculations in the balanced scorecard are financial perspective calculations with unfavorable results, this is because most of the PEARLS ratio calculation results are in the bad category. The customer perspective shows good results, which are obtained from indicators of member retention and member acquisition which experience fluctuations and indicators of member satisfaction as much as 79% of members are satisfied with cooperative services. The internal business process perspective shows very good results, which are obtained from the results of the questionnaire with an operational efficiency indicator of 80% and an indicator of competitive position of 83%, which means that the respondents stated that they were very satisfied. The growth and learning perspective shows good results obtained from the results of employee satisfaction indicators as much as 91% of employees who express attitudes towards very high satisfaction, employee retention indicators that show good results and employee productivity indicators that experience fluctuations during the study period.

This study aims to determine and analyze the application of the balanced scorecard method as a benchmark for performance measurement at CV. Sumber Pinus Jaya. The research method used is a qualitative method, because this study does not aim to prove a hypothesis but rather aims to reveal facts and circumstances that occur at the time of the study. From the results of the discussion, it shows that the balanced scorecard method translates performance measures that have four indicators, namely in the financial perspective shows fluctuating numbers, the customer perspective shows good results, the internal business process perspective shows that the company has carried out an innovation process such as the concept of making furniture following current developments, the growth and learning perspective shows good company performance conditions because it can improve the quality of its employees. From the discussion above, it can be concluded that the use of the balanced scorecard method can be used as a benchmark for the success of a company. In order to be applied properly to the company, improvement efforts are needed both internally and externally.

The demand for real-time performance monitoring in the Industry 5.0 era encourages organizations to adopt integrated approaches to management control systems. This study aims to develop and validate a Balanced Scorecard (BSC)-based performance evaluation model integrated with computerized accounting systems to enhance managerial decision-making quality. The research employs a Research and Development (R&D) approach, following systematic stages of model development including needs analysis, system design, prototype construction, and expert validation. Primary data were obtained from three management accounting experts and two information system practitioners who evaluated the model using five key criteria: accuracy of key performance indicators (KPI), ease of use, indicator relevance, data visualization quality, and implementation feasibility. The findings reveal that all criteria achieved average scores above 4.0 on a five-point scale, indicating a high level of expert consensus and confirming the model’s conceptual validity. The highest scores were recorded for KPI accuracy (4.5) and implementation feasibility (4.4), demonstrating the model’s potential for real-world application. The novelty of this study lies in its integration of BSC metrics with real-time accounting data processing through the R&D approach, resulting in a systematic framework for performance monitoring. Future research is recommended to enhance dashboard interactivity and conduct field implementation testing to measure the model’s impact on decision-making quality.

This study aims to analyze the business development strategy implemented by the furniture industry community in Probolinggo using the balanced scorecard (BSC) method. The method used in this study is a qualitative descriptive analysis method by conducting interviews, observations, and data documentation in collecting the necessary data. Interviews were conducted on 12 informants consisting of 5 informants from business owners in Jorongan Village, Probolinggo, 3 informants from employees, and 4 from consumers. The results of the study based on the Balanced Scorecard through 4 measurement perspectives show that the financial perspective has decreased in ROI, current ratio , and operating ratio. The growth and learning perspective lacks training for employees and does not utilize technology in the form of social media in its marketing process. The company's readiness in implementing BSC must pay attention to the implementation of a BSC-based performance measurement system by first evaluating the suitability of the characteristics and readiness of the company in implementing BSC. Things that must be prepared are evaluating performance so that it can reflect activities in the company in accordance with the vision, mission, strategy, and objectives that have been set.

The purpose of this research is to conduct a literature review of previous research on the Balanced Scorecard (BSC) from 2020-2024. BSC as a strategic tool management tool that is widely used by universities to improve the performance of their organizations. This research uses SLR which presents quantitative data on BSC issues and university performance. There are several measurements used, namely journals, variables, and theories as well as the field of science reaserch approach. The study results show 30 articles from accredited national journals and national journals. The topic of college performance is influenced by variables of information technology, quality assurance, financial perspective, growth learning perspective, customer perspective, and internal perspective. The theory used is BSC theory. The fields of accounting, management, public universities and private universities have researched a lot about BSC. Based on BSC measurements that are widely used are financial and customer perspectives. Although the college has successfully implemented BSC, the main challenge faced is the adjustment of key performance indicators and long-term goals of the college. This research provides insights, benefits and constraints in implementing and recommending BSC to improve organizational performance.

One of efforts that can done to be able to sufficient need customer with method notice management chain supply in a way well, that's it This because basically​ chain supply This notice regarding the goods process until customer in a way good. In the chain supply evaluation performance becomes very important, because Can know effectiveness strategy determination and its application in the business world. The goal in study This is For analyze flow performance chain supply as well as know mark chain supply which obtained what is Kachi Milk's business ? Already Good or no. Method of analysis in study This use balanced scorecard. On the Balanced Scorecard This explain mission and tactics capable organization​ made into become business for reach objective as well as become reject measuring performance in the company. Research results This is in the form of results the average value shows that from perspective finance to obtain value 3 (enough) good), internal business process perspective obtains value 3.4 (good), perspective growth and development to obtain value 3.12 (enough) good) and perspective customer to obtain value 3.6 (good). For the total average value for all perspective is 3.28 (enough) good). Concluded that performance on the chain supply business This Kachi Milk drink Enough Good based on four perspective, the need for efforts in business Kachi Milk drink for increase performance chain to be more increase.  

This research aims to examine the influence of BUMDes personnel performance on financial KPIs, with non-financial KPIs serving as a mediator. The sample for this research consists of BUMDes in Bengkulu Province, with a total of 60 observations. The data used is primary data collected through questionnaires. The independent variable is BUMDes personnel performance, which is measured using four indicators: work quality, quantity of work, timeliness of work, and work effectiveness. The mediating variable is the non-financial KPI, measured by three indicators: customer satisfaction metrics, the ratio of repeat customers to new customers, and market share. The dependent variable in this research is the financial KPI, which is measured using three indicators: Gross Profit Margin, Net Profit Margin, and Current Assets. The results prove that: (1) BUMDes personnel performance has a positive and significant effect on financial KPIs; (2) BUMDes personnel performance has a positive and significant effect on non-financial KPIs; (3) financial KPIs have a positive and significant effect on financial KPIs; and (4) non-financial KPIs fully mediate the influence of BUMDes personnel performance on financial KPIs. The findings of this research strengthen stewardship theory and the balanced scorecard approach. Therefore, it is hoped that the follow-up to the results of this research will provide important insights for BUMDes managers in Bengkulu Province in designing strategies to improve organizational performance.

This research aims to analyze the internal and external environment of PT MIF Surabaya, namely to find out what factors are the strengths and weaknesses of the company as well as knowing the opportunities and threats faced by the company and formulating the best and most suitable marketing strategy for PT MIF Surabaya by taking into account internal factors (strengths and weaknesses) and external factors (threats and opportunities) to face business competition in the field of Domestic Forwarding and Logistics. One of PT Meratus Line's strategies in developing market penetration in Indonesia is through the formation of PT MIF which was determined by the Decree of the Minister of Justice of the Republic of Indonesia No.C2.734.HT.01.01 – 1991 dated March 6 1991, and published in Supplement to the State Gazette of the Republic of Indonesia No. 26 dated March 3 1992. During this period, it caused quite a lot of concern for other Forwarding Companies which had become Meratus Line customers. With commitment and proof from the Meratus Group that MIF is not permitted to compete for customers from Forwarding Companies that use Meratus Line services, PT MIF has succeeded in becoming "sales" or an extension of Meratus Line in bringing closer the relationship between Meratus Line and end customers. With the support of PT Meratus Line as a holding company engaged in inter-island shipping and has experience since 1957, PT MIF concentrates its business on shipping cargo expeditions. PT MIF Surabaya's strengths are intensive Research and Development, marketing growth, Brand Image, consumer satisfaction and market share as well as large and well-trained human resources

This research is in the background that a balanced scorecard is a management system used to implement strategies, evaluate performance not only from financial aspects, but also involving non-financial aspects. In addition, a balanced scorecard is used to convey the company's vision, strategy, and performance expectations. The purpose of this study is to analyze the performance of the Prambon Health Center seen using the balanced scorecard method. This research uses a descriptive quantitative approach and is conducted at the Prambon Health Center. The results of this study show that the performance of the Prambon Health Center is measured by the balanced scorecard method from a financial perspective on the economic and efficiency ratios in 2021 to 2023 showing good results, and on the effectiveness ratio seen in 2021 to 2023 showing poor results. From a customer perspective, measured using customer satisfaction from 2021 to 2023, it shows good results. From an internal business perspective measured using the ALOS indicator seen from 2021 to 2023 shows good results, The BOR indicator seen in 2021 to 2023 shows poor results, the TOI indicator seen in 2021 to 2023 shows poor results, and the BTO indicator seen in 2021 to 2023 shows good results. The conclusion from the data analysis from the Prambon Health Center measured using a balanced scorecard for the period from 2021 to 2023 is always increasing every year. In 2021 it showed quite good results, in 2022 it showed good results, and in 2023 it showed good results.

Penilaian kinerja karyawan menggunakan metode Balanced Scorecard (BSC) sangat efektif dalam mengukur penilaian kinerja karyawan dari berbagai perspektif, seperti finansial, pelanggan, proses internal dan pertumbuhan dan pembelajaran. Dengan demikian, penelitian ini bertujuan untuk merancang dan mengimplementasikan aplikasi penilaian kinerja karyawan dengan menggunakan metode Balanced Scorecard (BSC) pada perusahaan PT. ForIT Asta Solusindo. Pada penelitian ini penulis merancang dan mengimplementasikan aplikasi penilaian kinerja karyawan menggunakan metode Balanced Scorecard (BSC) dengan empat perspektif utama, yaitu finansial yang diterapkan pada divisi akuntan, pelanggan yang diterapkan pada divisi pemasaran; proses internal dan pertumbuhan dan pembelajaran pada berbagai divisi. Untuk masing-masing perspektif memiliki nilai bobot yang berbeda namun dengan jumlah keseluruhan bobot yang sama dengan nilai persentase yang mencapai 100%. Aplikasi ini berbasis web dengan menggunakan metode pengembangan perangkat lunak Agile dengan model Scrum untuk memastikan adaptabilitas dan kualitas produk. Aplikasi ini juga dibangun menggunakan framework Laravel dan menggunakan basis data MySQL sebagai tempat penyimpanan data. Hasil dari keseluruhan pengujian unit yang dilakukan dengan pengujian whitebox pada kode internal menggunakan PHPUnit. Hasil dari pengujian blackbox sesuai dengan kebutuhan fungsional dan non-fungsional aplikasi. Hasil dari skor Likert pada pengujian User acceptance test (UAT) menunjukkan dari faktor kepuasan pengguna mencapai 78% dan faktor kemudahan pengguna mencapai 96%. Kata Kunci: Balanced Scorecard (BSC), Key Performance Indicators (KPI), Penilaian kinerja, Perspektif, Agile Scrum.  

This research aims to analyze the role of management accounting in decision making and improving company performance, with a focus on the application of main techniques such as Cost-Volume-Profit (CVP) Analysis, Activity-Based Costing (ABC), and Balanced Scorecard (BSC). Through a qualitative approach with in-depth interviews and case studies on several companies, this research found that management accounting techniques contribute significantly to optimizing costs, increasing operational efficiency, and planning long-term strategies. The use of CVP Analysis helps companies plan more profitable product costs and prices, while ABC provides more accurate cost allocation for each activity in the value chain. On the other hand, BSC helps companies to assess performance as a whole, not only from a financial perspective, but also from non-financial aspects such as customer satisfaction and service quality. However, this research also identified several challenges, including limited resources, insufficient understanding of these techniques, and resistance to change within organizations. Limitations in the research sample and observation time are also factors that need to be considered. Overall, this research confirms the importance of implementing management accounting in improving company performance, but also shows that internal and external factors need to be considered in its implementation.

Globalization has changed higher education institutions to improve quality and competitiveness towards becoming a world class university (WCU). Therefore, the research objective is to determine WCU using the balanced scorecard (BSC) approach with 5 (five) perspectives). The research design is a qualitative approach. This research is a case study research, namely Darussalam Gontor University (UNIDA Gontor). Data analysis is inductive, with exploratory descriptive analysis techniques. The research results show that in order to move towards WCU from the perspective of (1) organizational changes: research, it is necessary to increase international collaborative research and international publications, (2) human resource policies, it is necessary to increase the number of lecturers with professor and doctoral degrees. (3) academic programs, need to be pioneered by internationally accredited study programs, (4) Internal Governance, UNIDA Gontor has established itself as a millennial Islamic boarding school campus and is designated as a campus that implements the best integrity zone at PTKI and (5) Financial, UNIDA Gontor needs to develop and explore resources -funding sources from domestic and foreign partners to strengthen internationalization programs towards WCU.

In the current era of rapidly developing globalization, rapid technological changes, shifting consumer preferences, and global market dynamics encourage Small and Medium Enterprises (SMEs) to adapt, innovate, and strategize intelligently. This article discusses a business strategy designed for SME XYZ, a company operating in the food and beverage sector, especially in the coffee shop industry which is growing rapidly in Indonesia. This research uses the PESTLE and SWOT approaches to analyze the internal and external conditions of UKM XYZ. The analysis results show that SME XYZ has internal strengths such as high-quality coffee, excellent service, and a competent management team, as well as external opportunities such as Gen Z lifestyle trends and online ordering. However, challenges such as high operational costs and inflation need to be addressed. Recommended strategies include strengthening branding, increasing operational efficiency, and presenting innovative menus. With the right strategy, SME XYZ has the potential to become a major player in the food and beverage industry.

Performance measurement is an essential thing  for  a  company.  To become the winner in this  global  competition  world,  the  company  has  to show a performance improvement from period to   period.   Recently, financial performance measurement is not enough to reflect the real business performance. That why Kaplan developed Balanced Scorecard Concept. The Balanced Scorecard Concept measure the organization’s performance through four perspectives that are the financial perspective, customer  perspective, internal  business process  perspective   and  learning and growth perspective. In dead, the  Balanced  Scorecard  Concept  is  a concept in translating strategy into action to achieve organization’s gool in the long term. The action is measured and controlled continually. This article count on the implementation of the Balanced Scorecard Concept in some companies in USA. Many problems a difficulties which occur on the implementation of the concept could became opinion and suggestions for some companies who want to implement the Balanced Scorecard. However, Balanced Scorecard will help organizations (companies) to measure their performance more comprehensive and accurate.

The food and beverage industry contributes significantly to Indonesia's Gross Domestic Product (GDP), with UMKM AC, located in Bogor City, being one of the contributors. This research formulates a business strategy for UMKM AC using the Business Model Canvas (BMC), SWOT analysis, and evaluation of Key Performance Indicators (KPIs) with the Balanced Scorecard (BSC). Data were collected through questionnaires and literature studies. The BMC analysis results indicate strengths in customer segmentation and community relations. The internal and external factor analysis shows that UMKM AC is in a position to grow and develop. The SWOT analysis identifies opportunities for UMKM AC, focusing on strategies that have a positive impact. The BSC evaluation shows overall good performance, but there are some strategic goals that need further improvement. This research highlights the importance of strategic planning and performance evaluation for SMEs in facing industry competition.

This study aims to determine the influence of financial perspective, customer perspective, internal business process perspective, and growth and learning perspective on the performance of PT. Bank Negara Indonesia Syariah Branch Makassar. This research method is quantitative and qualitative. Population in the study were employees and customers of PT.BNI Syariah Makassar Branch. Data collection techniques using questionnaires. Data collected and processed using SPSS. Based on the results obtained financial perspective variables (X1) amounted to 2.241 with R persial 0.030, (X2) amounted to 3.879 with r persial 0.000 , Internal business (X3) amounted to 2.391 with r persial 0.021 with GIS 0.05, growth and learning (X4) amounted to -2.412 with r persial 0.020.

Hospital Pharmacy Installations (IFRS) have an important role in providing services to patients which generally contribute the highest income in hospitals. The wide role of IFRS in the smooth running of health services as the largest source of income in hospitals means that an IFRS development strategy needs to be carried out in the face of competition with other hospitals. This research aims to determine the results of measuring the performance of the PKU Muhammadiyah Wonosobo hospital's pharmaceutical installation using the Balanced Scorecard approach from a customer perspective and to provide suggestions for performance improvement strategies based on the results of these performance measurements. Performance measurement in this research uses a Balanced Scorecard approach from a customer perspective.The results show that from a customer perspective, patient satisfaction shows that patient results are satisfied, patient growth is 13.96% (increased) but prescription networkability is 81.50% (decreased). Recommended strategies for improving IFRS PKU Muhammadiyah Wonosobo performance are carried out by increasing indicators from the customer perspective in the Balanced Scorecard, including indicators for recipe networkability.

This research aims to evaluate service performance at the Animal Park through the application of the Balance Scorecard (BSC) as an evaluation instrument. The research method used involves qualitative and quantitative analysis to measure performance aspects including finance, customers, internal processes, and learning and growth. Data collection was carried out through interviews, observation and documentation analysis. The research results show that the application of BSC helps in understanding the balance between financial and non-financial aspects in evaluating service performance in Animal Parks. This evaluation provides comprehensive insight into various dimensions of performance, enabling management to identify areas of strength and weakness, and design effective improvement strategies.

The purpose of this writing is to discuss the application of the Balanced Scorecard (BSC) in companies to improve financial performance. The focus is on the concept and use of BSC as a strategic management tool without emphasis on specific research. The implementation of BSC is described as a holistic approach that allows companies to measure and manage their performance through four main perspectives: financial, customer, internal processes, and learning and growth. In discussing the application of the BSC, this paper highlights how this framework helps companies to reconcile strategic objectives with operational actions. An in-depth understanding of each BSC perspective is provided, with a particular focus on how non-financial aspects can support improved long-term financial performance. Cases of BSC use in companies as illustrative case studies are also included to provide a practical overview. The results show that the implementation of BSC can guide companies in achieving strategic balance, enabling management to make more informed and comprehensive decisions. The practical and strategic implications of implementing BSC without specific research are outlined as a potential guide for companies seeking to improve their financial performance through a balanced and integrated approach.

Human resources owned by a company are an important key to the running of a company which includes the role of managing and utilizing employees to spur employee morale.  The purpose of this study was to assess employee performance using the balanced scorecard method at PT Dolphin Food & Beverage Tangerang. This research uses non-statistical quantitative methods with a sample of 3 employees with data collection in the form of interviews. Data analysis techniques using a comparative approach that is by comparing between performance appraisal conducted by PT Dolphin Food & Beverage Tangerang with performance appraisal based on Balanced Scorecard expressed descriptively. The results of this study indicate that the use of the Balanced Scorecard (BSC) method has a positive impact on employee performance appraisal at PT Dolphin Food & Beverage Tangerang through the perspective of the balanced scorecard. Compared to the Management by Objectives (MBO) method, the application of Balanced Scorecard at PT Dolphin Food & Beverage Tangerang shows many advantages. BSC provides a broader approach by taking into account its four main perspectives, resulting in a clearer picture of employee performance.