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The premium healthcare industry in urban areas is experiencing increasing competition along with the increase in healthcare facilities and the increasing public demand for fast, comfortable, and quality medical services. In this context, Columbia Asia Pulomas Hospital is implementing an expansion strategy by increasing facility capacity, modernizing services, and adding a Center of Excellence (COE) as a service differentiation. This study aims to analyze customer retention strategies within the Balanced Scorecard (BSC) framework, focusing on the relationship between customer perspectives, internal processes, learning and growth, and their application to the financial perspective. The research method uses a document-based policy and strategy analysis approach, field findings, and a synthesis of Balanced Scorecard theory and patient experience.The analysis shows that customer retention during the expansion phase is influenced not only by clinical quality, but also by the assurance of doctor time in practice, speed of service, physical comfort, and digitization of queues and administration. The addition of a COE has been shown to increase the perception of service value and expand market share through service specialist differentiation. Within the BSC framework, the customer perspective serves as a leading indicator for achieving the financial perspective, where increased patient retention contributes to increased revenue, ROI growth, and long-term financial expectations. The research implications emphasize that strategies for strengthening human resources, modernizing internal processes, and service innovation are important foundations in ensuring successful hospital expansion and enhancing competitive advantage.

This study discusses the comparison of traditional and modern management accounting methods with the aim of analyzing the characteristics, advantages, and disadvantages of each method and providing practical guidance for corporate decision-making. The research method uses a literature review approach, collecting and synthesizing various recent studies related to Activity Based Costing (ABC), Target Costing, and Balanced Scorecard (BSC), and comparing them with traditional methods such as job order costing and process costing. The analysis results show that traditional methods are simpler and easier to implement, but less accurate in calculating costs and less relevant for strategic decision-making. In contrast, modern methods offer higher accuracy through detailed cost allocation, comprehensive performance monitoring, and data-based decision-making support, although they require greater implementation complexity and resources. This study concludes that the choice of method must be adjusted to the characteristics of the company and the complexity of business activities, so as to optimally improve cost efficiency and profitability.

The purpose of this study is to evaluate the implementation of Balanced Scorecard (BSC) as a performance management tool in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk. Qualitative research methods were used with interviews, questionnaires, observation, and document analysis as data collection techniques. The application of BSC in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk helps measure and monitor overall performance, ensuring that financial, customer, internal business, and learning and growth perspectives become the main focus. The results showed that the performance of the Employee Cooperative of PT Kedawung Setia Industrial, Tbk, when viewed through the four perspectives of the Balanced Scorecard, can be categorized as quite good. The active involvement of the management, members, and related parties in the implementation of BSC is the key to success in improving the performance of the PT Kedawung Setia Industrial, Tbk Employee Cooperative. This research contributes to the understanding of the concept of performance management in the context of cooperatives and provides a basis for further development in improving the effectiveness of cooperative performance management. The findings of this study have practical and theoretical implications that can help decision makers in cooperatives and researchers in the field of cooperative management.

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.

This study aims to explore the implementation of the Balanced Scorecard (BSC) through the digital system "MyCore" in measuring and improving employee performance at Bank BRI Unit Sokaraja Tengah. Using a descriptive qualitative approach, data were collected through semi-structured interviews with key informants, observations of work practices, and analysis of internal documents (performance reports, SOPs). Data analysis was carried out through data reduction, data presentation, and drawing conclusions with verification through source triangulation. The research findings indicate that the "MyCore" system integrates four BSC perspectives (finance, customer, internal business process, learning & growth) with specific performance indicators that affect incentives and career development. The financial and customer perspectives appear to have a strong emphasis, reflected in the direct impact on incentives and bonuses. The implementation of internal business processes is supported by standardization through MyCore and technology adoption. The importance of the learning and growth perspective is realized through regular training programs and bootcamp interventions for low-performing employees, which have proven effective in improving subsequent evaluation scores. In general, the implementation of the BSC via MyCore creates a structured, transparent, and adaptive assessment mechanism, encouraging productivity and professionalism. The implications of this study emphasize the importance of a transparent performance evaluation system that has a direct impact on career development and incentives, while also demonstrating the effectiveness of structured interventions in improving employee performance at the micro banking unit level.

This study aims to measure the business performance of CV XYZ through the perspectives of finance, customers, internal business processes, growth and learning of the balanced scorecard method at CV XYZ in 2023. The data used is primary data, in the form of data from interviews with CV XYZ managers or those who have authority over CV XYZ business performance data. The results of the study can be concluded that based on research on the financial perspective, the results of the calculation of current ratio, revenue growth, debt to total assets, debt to equity, return on equity, return on assets and net profit margin get “good” criteria. In the customer perspective, the results of the calculation of customer retention get “sufficient” criteria, while the results of the calculation of customer acquisition and customer complaints get “good” criteria. In the internal business process perspective, the results of the calculation of minimize error rate and rework, and agreements with third parties get the “good” criteria. In the growth and learning perspective, the results of the calculation of employee retention get the criteria “sufficient”, employee training gets the criteria “good” and absenteeism gets the criteria “not good”.

This research seeks to find an approach between modern trends in management accounting and cost reduction. The research problem was represented by a number of questions with the aim of identifying the intellectual and applied frameworks of its variables, and then diagnosing the level of interest in it in the field, as well as identifying the appropriate procedures by the company. Three main hypotheses were developed to measure the level of correlation and influence between the research variables. The research was conducted in Al-Enjaz Juice Manufacturing Company as a field for research and testing its hypotheses. The target cost method, the cost method based on activities, and the balanced scorecard method were adopted. The research used many statistical methods in the analysis, such as standard deviations, arithmetic averages, with the help of statistical programs (SPSS.var.29). A set of results was reached, the most important of which is the existence of a correlation relationship and the influence of modern management accounting applications in reducing costs

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.

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 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.

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.

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.

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).