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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.

PT Unilever Indonesia’s strategic application is examined through the Balanced Scorecard framework, focusing on four key perspectives: financial, customer, internal business processes, and learning and growth. The analysis reveals that while the company demonstrates strong financial performance, such as high ROI and ROE, challenges like declining annual profits and increasing liabilities signal the need for improved cost management and risk mitigation. Unilever's strategy emphasizes innovation and customer relationships, leveraging Total Quality Management (TQM) and continuous product enhancements. However, internal issues such as employee work culture, inadequate facilities, and employee satisfaction remain significant obstacles to organizational performance. The findings suggest a need for stronger employee engagement and workplace improvements, alongside enhanced financial sustainability strategies. Future research could explore how external factors, such as shifting market trends and government regulations, influence Unilever’s strategic decisions and overall success.

Strengthening the position of cooperatives as business entities that are responsive to market changes and capable of competing effectively requires a well-planned business development strategy. In facing the challenges of globalization and increasingly complex business competition, cooperatives can no longer rely solely on the principle of togetherness but must implement a modern managerial approach based on data and measurable strategies. This study aims to analyze how cooperatives develop their businesses by understanding market characteristics and competitor strategies through the application of operations management using the Balanced Scorecard (BSC) framework. The method used is a literature review with a qualitative descriptive approach, focusing on analyzing various literatures related to cooperative management, strategic management, and organizational performance measurement systems. The findings show that the Balanced Scorecard is effective as a tool to assist in formulating comprehensive strategies through four main dimensions: financial, customer, internal process, and learning and growth. With this approach, cooperatives can improve operational performance, gain deeper insights into market needs, respond appropriately to competition, and create long-term value for all their members.

This study aims to analyze the implementation of the Balanced Scorecard (BSC) as a tool for measuring organizational performance at PT YANAHA. The Balanced Scorecard is a performance measurement method that integrates financial and non-financial aspects through four perspectives: financial, customer, internal business processes, and learning and growth. This research uses a descriptive qualitative approach through interviews, observations, and documentation studies. The results show that the implementation of BSC provides a comprehensive overview of company performance and assists in strategic decision-making.

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.

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.