ANALISIS PENERAPAN BALANCED SCORECARD DENGAN PENDEKATAN EMPAT PERSPEKTIF KEUANGAN DAN NON-KEUANGAN PADA PT AGRO ASTRA LESTARI TBK

Abstract

This study aims to measure the performance of PT Agro Astra Lestari Tbk using the Balanced Scorecard (BSC) approach, assessed through four perspectives: financial, customer, internal business, and growth. BSC is a scorecard that contains a company's achievements measured through these four perspectives. The method used in this research is a qualitative descriptive approach using the Balanced Scorecard to measure the performance of PT Astra Agro Lestari Tbk. The descriptive method utilizes literature studies and data from AALI's annual financial reports obtained from the Indonesia Stock Exchange. The results show that the financial perspective, analyzed using financial ratios, indicates fluctuations with increases and decreases each year. The customer perspective reflects that the decline in palm oil inventory is considered positive as it indicates high customer demand. The internal business and growth perspectives show continuous investment in fixed asets, with fixed asets ready for operational use.