IMPLEMENTASI BALENCED SCORECARD UNTUK MENINGKATKAN KINERJA OPERASIONAL PERUSAHAAN PADA PT POLYCHEM INDONESIA TBK

Abstract

The transformation of the global economy accompanied by increasing competitive pressure encourages companies to manage their performance more comprehensively and integratedly. One of the widely used approaches is the Balanced Scorecard (BSC), which is able to balance between financial and non-financial measures in assessing organizational performance. This research aims to review the implementation of BSC in improving operational performance at PT Polychem Indonesia Tbk, a manufacturing company engaged in the polymer industry. The research method uses a descriptive qualitative approach through the study of literature on 15 national and international academic references (2004–2025) that are relevant to the implementation of BSC in various sectors. The results of the study show that the implementation of BSC can increase the efficiency of production costs, strengthen synergy between divisions, and improve the managerial decision-making process. In addition, the integration of BSC with digital systems has been proven to increase reporting accuracy, accelerate the detection of operational problems, and strengthen the culture of continuous improvement.This research confirms that BSC is not just a performance measurement tool, but also a strategic management system that can change the paradigm of organizational management from just control to long-term value development. The practical implication of this research is the need for the development of a Digital Balanced Scorecard based on artificial intelligence to support real-time monitoring and performance prediction in the modern manufacturing sector.