PENERAPAN BELANCED SCORECARD SEBAGAI KERANGKA PENGENDALIAN MANAJEMEN UNTUK MENDORONG KEUNGGULAN KOMPETITIF PADA PT GARUDA INDONESIA (PERSERO) TBK
Published 2025-12-11
Keywords
- Balanced Scorecard,
- Management Control,
- Competitive Advantage,
- PT Garuda Indonesia,
- Corporate Performance
How to Cite
Abstract
This study examines the application of the Balanced Scorecard (BSC) as a management control framework to support competitive advantage at PT Garuda Indonesia (Persero) Tbk. Drawing on empirical literature and the company’s performance reports, the research evaluates how the four BSC perspectives financial, customer, internal business processes, and learning and growth are implemented to enhance organizational performance and competitiveness. The findings indicate that the adoption of the BSC during 2018–2021 enabled the company to identify key weaknesses resulting from various crises, including the impact of the pandemic. Meanwhile, improvements observed in 2021–2022, reflected by higher scores across all BSC perspectives and better financial outcomes, demonstrate the company’s progress in rebuilding its competitive position in both national and regional aviation markets. Nevertheless, challenges remain, particularly in achieving operational efficiency and optimizing cost management.
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