IMPLEMENTASI BALANCED SCORECARD DALAM PENILAIAN KINERJA UNIT BISNIS STRATEGIS DI PERGURUAN TINGGI (Studi pada PT Go To Gojek Toko Pedia,Tbk)

Abstract

This article discusses the implementation of the Balanced Scorecard (BSC) as a performance assessment tool for strategic business units in higher education institutions, drawing inspiration and lessons from practices in large corporations, specifically PT Go To (Gojek Tokopedia Tbk). In an increasingly competitive landscape, universities require a comprehensive management framework to measure performance not only from financial aspects but also non-financial aspects such as service quality, internal processes, and learning and growth. Through literature review and case studies, this research designs a BSC implementation framework that includes the identification of strategic business units, strategy mapping, formulation of key performance indicators (KPIs), data collection, analysis, and performance evaluation. The study results indicate that BSC can be adapted to assess the performance of units such as faculties, study programs, e-learning services, and research units in a more structured and strategic manner. However, its success depends on stakeholder engagement, selection of relevant KPIs, information system support, and adaptability to external dynamics. Lessons from BSC implementation at GoTo Tbk highlight the importance of complementing this system with risk management and external environmental monitoring to remain effective and responsive to change.