ANALISIS KINERJA PERUSAHAAN MENGGUNAKAN BALANCE SCORECARD: STUDI PADA “PT.ABM INVESTAMA Tbk”

Abstract

This research aims to analyze the performance of PT ABM Investama Tbk using the Balanced Scorecard (BSC) method, which includes four main perspectives: financial, customer, internal business processes, and learning and growth. The study employs a descriptive quantitative approach by utilizing secondary data in the form of financial statements and company documents for the years 2022–2023.The results indicate that the company’s performance from the financial perspective has improved, as reflected in a 3.29% increase in revenue and a 7.08% rise in net profit. However, the decline in EBITDA suggests challenges related to operational efficiency. From the internal process perspective, the company still needs to enhance the effectiveness of its supply chain and cost control.From the customer perspective, the increase in revenue indicates maintained customer loyalty and service quality. Meanwhile, the learning and growth perspective highlights the need to improve human resource competencies and enhance the use of technology to support productivity.Overall, the analysis reveals that the company’s performance is in good condition, but strengthening internal processes and organizational development is necessary to achieve sustainable competitive advantage.