ANALISIS KINERJA PERUSAHAAN MENGGUNAKAN BALANCED SCORECARD : STUDI PADA PT ADARO ANDALAN INDONESIA TBK TAHUN 2024
Published 2025-12-12
Keywords
- balanced scorecard,
- corporate performance,
- Adaro Andalan Indonesia,
- financial perspective
How to Cite
Abstract
This study aims to analyze the performance of PT Adaro Andalan Indonesia Tbk in 2024 using the Balanced Scorecard approach. The research method used is descriptive quantitative, utilizing secondary data derived from the company's annual reports and financial statements. The analysis was conducted based on the four Balanced Scorecard perspectives: financial, customer, internal business processes, and learning and growth. The results indicate that the company performed well in the financial and internal process perspectives. Despite a decline in revenue due to weakening coal prices, net profit actually increased as a result of cost efficiency and higher sales volume. The internal process perspective also showed positive achievements through increased production, sales, and operational investment. However, limitations in publicly available data resulted in the assessment of the customer, and learning and growth perspectives not being conducted comprehensively. Overall, the Balanced Scorecard provides a more comprehensive picture of the company's condition and can be used as a basis for future strategy evaluation.
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