ANALISIS KINERJA PERUSAHAAN MENGGUNAKAN BALANCED SCORECARD SEBAGAI ALAT PENGUKUR STRATEGI PT HERO SUPERMARKET TBK
Published 2025-12-13
Keywords
- Balanced Scorecard,
- Financial Performance,
- PT Hero Supermarket Tbk
How to Cite
Abstract
This study aims to analyze the performance of PT Hero Supermarket Tbk over the last five years using a descriptive approach that integrates both quantitative and qualitative methods within the Balanced Scorecard (BSC) framework. The quantitative component assesses financial ratios, revenue trends, customer retention indicators, internal process efficiency measures, and employee productivity metrics obtained from the company’s annual reports and financial statements from 2020 to 2024. Meanwhile, the qualitative component evaluates strategic documents, management disclosures, and insights from relevant academic studies to understand the alignment between strategy formulation and operational execution. The analysis is supported by prior research, including A Model Implementation of Balanced Scorecard in Retail (Iskhak, 2024), Evaluation of Financial Performance with Balanced Scorecard in Retail Companies (ResearchGate, 2024), Implementasi Balanced Scorecard sebagai Alat Evaluasi Strategi (Almas, 2023), Measuring Company Performance Using the Balanced Scorecard (Kusriningtyas, 2025), and Analysis of Performance Measurement Using the Balanced Scorecard (Rahmi, 2022). Additional supporting studies include Analisis Kinerja Keuangan pada PT Hero Supermarket Tbk (Melati, 2021), Comparative Financial Performance of PT Hero Supermarket Before and During the Pandemic (Anjani, 2024), Financial Performance Analysis of PT Hero Supermarket Tbk (Rifqi, 2017), Balanced Scorecard Application in the Retail Industry (Journal Laaroiba, 2023), and Balanced Scorecard-Based Organizational Performance Analysis (SNHRP Proceedings, 2024). These works provide conceptual, empirical, and methodological reinforcement for the present research. Findings indicate that PT Hero experienced fluctuating financial performance, influenced by changes in market structure, store format transformation, and strategic realignment toward more efficient operations. The customer perspective shows a need for stronger loyalty programs, while the internal process perspective highlights the importance of supply chain optimization. The learning and growth perspective suggests the need for enhanced employee capability development. The study concludes that the Balanced Scorecard remains a relevant and effective strategic measurement tool, and it recommends establishing an integrated BSC dashboard, strengthening customer satisfaction metrics, and improving human capital development to support long-term strategic execution.
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References
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