PENERAPAN BALANCED SCORECARD PADA PT ASIA SEJAHTERA MINA TBK UNTUK MENGEVALUASI PENGUKURAN KINERJA PERUSAHAAN

Abstract

This study aims to evaluate the performance of PT Asia Sejahtera Mina Tbk using the Balanced Scorecard (BSC) approach, which encompasses four perspectives: financial, customer, internal business processes, and learning and growth. The research method employs a qualitative approach through a literature study, with secondary data sourced from the company's official reports and various scholarly publications. The analysis results indicate that from the financial perspective, the company has demonstrated a significant improvement in profitability trends during 2022–2024, as evidenced by increases in NPM, ROA, and ROE. From the customer perspective, customer satisfaction and loyalty are reflected in the growth of export volume, retention of international customers, and the ability to maintain product quality standards through various certifications. The internal business process perspective reveals operational efficiency, strengthened governance, enhanced supply chain performance, and a commitment to sustainability and risk management. In the learning and growth perspective, the company has shown workforce stability and a significant increase in employee productivity in 2024. Overall, the application of the Balanced Scorecard provides a comprehensive picture that PT Asia Sejahtera Mina Tbk's performance has improved and is moving toward greater effectiveness, efficiency, and sustainability.