PENERAPAN BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA

Abstract

The implementation of Balanced Scorecard (BSC) as a performance measurement tool has become a significant topic in strategic management literature. This research investigates how BSC can enhance organizational performance measurement effectiveness in achieving strategic objectives. A literature review was conducted to explore the concept, implementation, and impact of using BSC in various organizational contexts. Findings indicate that BSC provides a holistic framework consisting of financial, customer, internal process, and learning and growth perspectives. This enables organizations to monitor their performance from various perspectives, facilitating more informed decision-making and enhancing the quality of organizational strategies. Moreover, the use of BSC also encourages coordination and collaboration across departments, increases transparency and accountability, and stimulates a results-oriented work culture. These findings provide valuable insights for practitioners in implementing BSC as a performance measurement tool in their organizations. In conclusion, the implementation of BSC as a performance measurement tool is a crucial step in ensuring strategic alignment, enhancing responsiveness to change, and strengthening overall organizational performance.