EVALUASI KINERJA PERUSAHAAN PERTAMBANGAN MINERAL PT BUMI RESOURCES MINERALS TBK MENGGUNAKAN BALANCED SCORECARD
Published 2025-12-12
Keywords
- Balanced Scorecard,
- corporate performance,
- mining,
- Bumi Resources Minerals Tbk,
- strategic management
How to Cite
Abstract
This study aims to evaluate the performance of PT Bumi Resources Minerals Tbk (BRMS) using the Balanced Scorecard (BSC) approach. This method assesses company performance from four main perspectives: financial, customer, internal business processes, and learning and growth. This research synthesizes findings from 15 relevant national and international journals, including studies on PT Aneka Tambang Tbk (Wutun & Man, 2023), Radio Republik Indonesia Kupang (Wutun, 2020), and several State-Owned Enterprises (BUMN) in Indonesia that have implemented BSC as a strategic management tool. The review results indicate that implementing BSC has the potential to help BRMS gain a more comprehensive performance overview by balancing financial and non-financial indicators. The financial and internal business process perspectives have proven to significantly influence efficiency and profitability, while the learning and growth perspective still requires strengthening through improving human resource competencies and digitizing mining processes. With a structured BSC implementation, BRMS has the potential to strengthen its governance, transparency, and business sustainability in Indonesia's mineral mining sector.
Downloads
References
- Amanda Putri, F., Sixpria, N., Studi Akuntansi Keuangan, P., Akuntansi, J., & Negeri Jakarta, P. (2025). Penggunaan Balanced Scorecard dan Analytical Hierarchy Process untuk mengukur Kinerja Perusahaan Freight Forwarding, studi kasus pada PT XYZ.
- Bernadethe, M., Gelu Wutun, M., Man, S., Mawarni, M. B., & Wutun, G. (2023). Balanced scorecard: Performance measurement of state-owned enterprises. Journal of Management Science (JMAS), 6(4), 714–720. www.exsys.iocspublisher.org/index.php/JMAS
- Damar Fakhriyan, I., Zulpi Agha, R., Keuangan, M., Akuntansi, J., & Negeri Jakarta, P. (2025). STRATEGI PENINGKATAN KINERJA DENGAN METODE PENGUKURAN BALANCED SCORECARD (STUDI KASUS PADA KSPPS SAHABAT IHYA MADANI).
- Fahmie, A., Viva, F. N., & Gendalasari, G. G. (2025). Analisis Pengaruh Perspektif Balanced Scorecard Terhadap Kinerja Perusahaan. Jurnal Aplikasi Bisnis Kesatuan, 5(2), 131–140. https://doi.org/10.37641/jabkes.v5i2.3964
- KESYA SHALUNA NASYWA. (2025). ANALISIS PENILAIAN KINERJA PERUSAHAAN DENGAN PENDEKATAN BALANCED SCORECARD PADA PT ASDP INDONESIA FERRY (PERSERO).
- Mawarni, M. B., Wutun, G., Ekonomika, F., Bisnis, D., & Kupang, U. (2020). ANALISIS BALANCED SCORECARD DALAM PENGUKURAN KINERJA RADIO REPUBLIK INDONESIA KUPANG ANALYSIS OF BALANCED SCORECARD IN MEASURING RADIO PERFORMANCE OF RADIO REPUBLIK INDONESIA KUPANG. In Jurnal Inspirasi Ekonomi (Vol. 2, Issue 4). Online.
- Muhammad Rafly Ferdiansyah. (2025). INTEGRASI BALANCE SCORECARD DAN ANALYTICAL NETWORK PROCESS DALAM PERANCANGAN KEY PERFORMANCE INDICATOR PADA INDUSTRI MANUFAKTUR KOMPONEN ROTATING EQUIPMENT (STUDI KASUS: CV. Mitra Prima Abadi Teknik).
- Nababan, R. R., Syahidah, S., Sudrajat, S. R. S., & Mirza. BR, A. D. (2025). Peran Balanced Scorecard Terhadap Peningkatan Kinerja Organisasi di Sektor Publik: Studi Literatur. Studi Ekonomi Dan Kebijakan Publik, 4(1), 27–39. https://doi.org/10.35912/sekp.v4i1.3345
- Oleh, S., & Rahmani, M. (2024). ANALISIS KINERJA PENGELOLAAN ZAKAT DI BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN HULU SUNGAI TENGAH (DENGAN METODE BALANCED SCORECARD).
- Pembimbing, D., Mukhlis, :, Acc, M., Arya, V., & Pradana, P. (n.d.). ANALYSIS OF COMPANY PERFORMANCE MEASUREMENT USING THE BALANCED SCORECARD MODEL: A CASE STUDY AT PT GAMA GLOBAL TOBAKO Analisis Pengukuran Kinerja Perusahaan Menggunakan Model Balanced Scorecard: Studi Kasus pada PT Gama Global Tobako. http://etd.repository.ugm.ac.id/
- Pujianti, Y., Nuryati, E., Halimah, N., Aminah, S., Fatah, A., Megawati, S., Prehartanti, M., Islam, P., Dini, A. U., Al-’, A.-M., Bekasi, U., Rakeyan, S., Karawang, S., Guru, P., & Ibtidaiyah, M. (2024). BALANCED SCORECARD DALAM PENGUKURAN KINERJA DI TK NEGERI PEMBINA TINGKAT NASIONAL Pendidikan Agama Islam, Universitas Islam Syekh-Yusuf (4) (5). 8(2), 2549–8371. https://doi.org/10.29313/ga:jpaud.v8i2.13790
- Rizkia Salsabilla, A., Tindaon, S. S., Novira, A., Octoviandy Purba D, C., Stia, P., & Bandung, L. (n.d.). Penerapan Balanced Scorecard Dalam Evaluasi Kinerja Pada Balai Besar Penjaminan Mutu Pendidikan Jawa Barat.
- Yayuk Varianti, D., & Sista Paramita, R. A. (2010). Kinerja PT Bank Syariah Indonesia Pra dan Pasca Merger: Pendekatan Balanced Scorecard.