ANALISIS KINERJA PERUSAHAAN DENGAN PENDEKATAN BALANCED SCORECARD PADA PT ADHI KARYA (PERSERO) Tbk
Published 2025-12-13
Keywords
- Balanced Scorecard,
- Performance
How to Cite
Abstract
Construction companies face complex challenges in maintaining optimal performance, including financial performance, service quality, work processes, and workforce development, particularly amidst competition and project changes. Traditionally, performance measurement often focuses solely on financial indicators, leaving non-financial aspects underserved. The Balanced Scorecard (BSC) method provides a more comprehensive assessment framework through four perspectives: financial, customer, internal business processes, and learning and growth. This paper evaluates the relevance of using the BSC for PT ADHI KARYA (Persero) Tbk by comparing empirical research from similar companies and designing an analytical framework that can be applied to assess the performance of construction companies. The findings of the study reveal that the BSC enables management to view overall performance, identify weaknesses and potential improvements, and help formulate strategic recommendations for long-term performance improvement.
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References
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