ANALISIS KINERJA MENGGUNAKAN BALANCED SCORECARD PADA HOTEL KRISTAL KUPANG

Abstract

This study aims to analyze the performance of Hotel Kristal Kupang using the Balanced Scorecard approach, which includes four key perspectives: financial, customer, internal business processes, and learning and growth. A qualitative descriptive method was employed, with data collected through interviews, observations, and documentation. The findings indicate that, from the financial perspective, the hotel has maintained a stable revenue level, although challenges related to operational cost efficiency remain. From the customer perspective, the hotel has achieved a good level of customer satisfaction, yet improvements are still required in front office service quality. The internal business process perspective shows that several operational procedures are functioning effectively, but innovation in service management is needed to enhance competitiveness. From the learning and growth perspective, the hotel has provided basic employee training; however, further development of employee competencies and work motivation is still necessary. Overall, the Balanced Scorecard analysis indicates that the performance of Hotel Kristal Kupang is relatively good, though certain areas must be optimized to achieve sustainable competitive advantage.