EVALUASI KINERJA KEUANGAN DAN NON-KEUANGAN MENGGUNAKAN PENDEKATAN BALANCED SCORECARD PT ASPIRASI HIDUP INDONESIA TBK

Abstract

This study is designed to assess both the financial and non-financial performance of PT Aspirasi Hidup Indonesia Tbk by using the Balanced Scorecard (BSC) approach. The BSC, introduced by Kaplan and Norton in 1992, is a thorough method for evaluating how well an organization is performing by looking at four key areas: financial, customer, internal business processes, and learning and growth. The research uses a descriptive and comparative approach based on literature reviews, drawing on fifteen academic sources. These include Wutun (2020), who looked at how BSC was applied at Radio Republik Indonesia Kupang, and Wutun and Man (2023), who studied the effect of BSC on the performance of PT Antam Tbk. The results show that applying the Balanced Scorecard helps companies improve their financial performance by increasing cost efficiency and profitability. It also helps in building stronger customer relationships through better service quality. Additionally, it supports the improvement of internal processes by encouraging innovation and the use of technology. The learning and growth aspect is important for developing employee skills, but it needs ongoing support through training programs. Overall, the Balanced Scorecard is viewed as a valuable tool for strategic management that helps balance financial and non-financial goals, contributing to the long-term sustainability of an organization.