Performance Measurement of PT. Pandu Siwi Sentosa Bukittinggi Branch Uses the Balanced Scorecard Method in 2023
DOI:
https://doi.org/10.55606/bijmt.v6i1.6754Keywords:
Balanced Scorecard, Customer Satisfaction, Logistics Industry, Methods, Performance MeasurementAbstract
This study was motivated by the lack of an optimal comprehensive performance measurement system at PT. Pandu Siwi Sentosa Bukittinggi Branch amid operational challenges such as increased shipping volumes, fluctuations in operating costs, and competition in the logistics industry. The company needs a performance measurement method that not only focuses on financial aspects but also includes customer perspectives, internal business processes, and learning and growth. This study aims to measure the performance of PT. Pandu Siwi Sentosa Bukittinggi Branch in 2023 using the Balanced Scorecard (BSC) approach. This study was conducted using a quantitative descriptive method through questionnaires and secondary data from the company's internal reports. The results show that the company's overall performance is in the “Good” category with a total score of 80.20. The customer perspective achieved the highest score, reflecting a high level of satisfaction and loyalty. Meanwhile, the learning and growth perspective received the lowest score, indicating the need for improvement in employee training, retention, and technology adoption.This study recommends strengthening internal strategies through sustainable human resource development, business process digitization, and performance evaluation system refinement as strategic steps to maintain the company's competitive advantage in the future.
References
Alfia, F. S. D., Ardilla, A., Suhartini, D., & Susilowati, E. (2023). Literatur review: Pengaruh analisis balanced scorecard (BSC) terhadap perspektif kinerja keuangan perusahaan. Gema Ekonomi, 12(3).
Dalimunthe, L. U., Harahap, N. K., & Vientiany, D. (2024). Pengenalan balanced scorecard sebagai organisasi bisnis. Jurnal Bisnis dan Publikasi Ilmiah, 2(3). https://doi.org/10.55606/jubpi.v2i3.3116
Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard—Measures that drive performance. Harvard Business Review, 70(1), 71–79.
Kaplan, R. S., & Norton, D. P. (1996). Using the balanced scorecard as a strategic management system. Harvard Business Review, 74(1), 75–85.
Kaplan, R. S., & Norton, D. P. (2001). The strategy-focused organization: How balanced scorecard companies thrive in the new business environment. Harvard Business School Press.
Krisna, R. (2020). Balanced scorecard sebagai pengukuran kinerja masa depan suatu organisasi. Seminar of Social Sciences Engineering & Humaniora (SCENARIO 2020), 118–126.
Manik, M. B. H., Rahma, T. I. F., & Harahap, M. I. (2024). Analisis pengukuran kinerja perusahaan asuransi dengan konsep balanced scorecard (Studi kasus pada PT BRILife Syariah Cabang Gatot Subroto). Jurnal Manajemen Akuntansi (JUMSI), 4(1), 193–203. https://doi.org/10.36987/jumsi.v4i1.4841
Mulyadi. (2016). Balanced scorecard: Alat manajemen kontemporer untuk pelipatgandaan kinerja keuangan perusahaan. Salemba Empat.
Niven, P. R. (2002). Balanced scorecard step-by-step: Maximizing performance and maintaining results. John Wiley & Sons.
Pala, M. R., Pompeng, O. D. Y., & Rambulangi, A. C. (2024). Analisis penerapan balanced scorecard sebagai alat pengukur kinerja pada RS Elim Rantepao. Jurnal TADBIR PERADABAN, 4, 432–454.
Peranginangin, J. M., & Wijayanti, T. (2024). Evaluasi kinerja instalasi farmasi Rumah Sakit Swasta X di Karanganyar dengan metode balanced scorecard. Jurnal Mandala Pharmacon Indonesia (JMPI), 10(2), 492–507. https://doi.org/10.35311/jmpi.v10i2.603
Purnawiranti, Y. (2015). Implementasi balanced scorecard sebagai alat penterjemah strategi dan pengukuran kinerja perusahaan. Jurnal Ilmu & Riset Akuntansi, 4(11).
Ridhosari, D., & Wardani, R. (2022). Studi kinerja rumah sakit berbasis balanced scorecard (Studi kualitatif di RSUD Kota Madiun di lingkungan manajemen). Jurnal Imejing Diagnostik, 8, 105–113. https://doi.org/10.31983/jimed.v8i2.8239
Rumintjap, M. L. (2013). Penerapan balanced scorecard sebagai tolak ukur pengukuran kinerja di RSUD Noongan. Jurnal EMBA, 1(3). https://doi.org/10.35794/emba.1.3.2013.2289
Satria, K. H. A., Wati, L. N., & Oktavia. (2022). Balanced scorecard sebagai sistem pengukuran kinerja strategis di PT Hutama Karya (Persero). Jurnal Ekobis: Ekonomi, Bisnis & Manajemen, 12, 15–32. https://doi.org/10.37932/j.e.v12i1.507
Sugiyono. (2022). Metode penelitian bisnis kuantitatif, kualitatif, dan R&D. Alfabeta.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Brilliant International Journal Of Management And Tourism

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.





