ANALISIS PENERAPAN BALANCED SCORECARD PT WIJAYA KARYA (PERSERO) TBK TERHADAP KINERJA BERDASARKAN RASIO KEUANGAN TAHUN 2020-2024
Published 2025-12-11
Keywords
- Balanced Scorecard,
- financial ratios,
- company performance,
- Wijaya Karya,
- state-owned construction company
How to Cite
Abstract
This study aims to analyze the application of the Balanced Scorecard (BSC) at PT Wijaya Karya as a performance evaluation tool that combines financial ratio data from 2020 to 2024 with the four main perspectives of the BSC, namely finance, customers, internal business processes, and learning and growth. The company has faced financial pressure in recent years, marked by declining profitability and increased solvency risk, necessitating a more, comprehensive approach to performance assessment. The analysis shows that weakening financial indicators have a significant impact on internal processes and the quality of customer service. Overall measurement through the Balanced Scorecard places the company's performance in the “adequate” category, but emphasizes the need for improvements in operational strategy, risk management, and organizational capacity building to maintain business sustainability and achieve long-term goals.
Downloads
References
- Ananda, C. E., & Pande, P. (2020). Eksplorasi Penerapan Balanced Scorecard pada Bisnis Daring.
- Astuti, L. D., Darmanto & Pardanawati, S. L., (2024). Efektivitas Balanced Scorecard dalam Mendorong Keberhasilan Organisasi. Jurnal Ilmiah Keuangan dan Akuntansi Bisnis, 3 (3), 613-621.
- Hansen, D. R., & Mowen, M. M. (2009). Managerial Accounting. South-Western Cengage Learning.
- 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). The Balanced Scorecard: Translating Strategy into Action. Harvard Business School Press.
- Maria B. Mawarni G. Wutun,2020. ANALISIS BALANCED SCORECARD DALAM PENGUKURAN KINERJA RADIO REPUBLIK INDONESIA KUPANG
- Maria Goreti Malut1, Susana Purnamasari Baso, Antonius Yohanes William Timuneno,2025. Integrasi Transformasi Digital melalui Pendekatan Balanced Scorecard pada PT. Bank NTT
- Pertiwi, W., Abida, N., Nazar, MR, & Muslih, M. 2018. Effect of the Balanced Scorecard on Employee Performance (Case Study at BPJS Ketenagakerjaan, Pekalongan Branch) The Effect Of Balanced Scorecard On Performance (Case Study On BPJS Employment Branch Pekalongan). 5 (1), 541-548.
- PT Wijaya Karya (Persero) Tbk. (2020–2024). Laporan Keuangan Tahunan. Jakarta: PT Wijaya Karya.
- Rupilu, W. (2022). ANALISIS BALANCE SCORECARD DALAM MENILAI KINERJA PADA BPJS KETENAGAKERJAAN KANTOR CABANG NUSA TENGGARA TIMUR. Media Mahardhika, 21(1), 178-186. doi:https://doi.org/10.29062/mahardika.v21i1.526
- Sagala, S. A., & Siagian, V. (2021). Penilaian Kinerja Menggunakan Metode Balanced Scorecard Pada Perusahaan Sektor Farmasi Sebelum dan Semasa Covid (2019-2020) yang Terdaftar di BEI. Jurnal Ekonomi & Manajemen Universitas Bina Sarana Informatika. doi:https://doi.org/10.31294/jp.v17i2
- Setiowati, Rini. (2017). Analisis pengukuran produktivitas departemen produksi dengan metode Objective Matrix (OMAX) pada CV. Jaya Mandiri. Vol, 10, 199-209.
- Setiyaningsih, Setiyaningsih, & Suwitri, Sri. (2012). Evaluasi Kinerja Dengan Metode Balanced Scorecard Pada Perusahaan Daerah Air Minum (PDAM) Tirta Moedal Kota Semarang. Journal of Public Policy and Management Review, 1(3), 51-60.
- Srimindarti, Ceacilia. (2004). Balance Scorecard Sebagai Alternatif Untuk Mengukur Kinerja. Fokus Ekonomi, Vol. 3 No. 1.
- Stanis Man, 2008. Analisis Kinerja Manajemen Bank : Suatu Pendekatan Balanced Scorecard (Studi pada Bank Nusa Tenggara Timur)