ANALISIS BALANCED SCORECARD SEBAGAI ALAT PERUMUSAN STRATEGI BISNIS BERKELANJUTAN PADA PT PUPUK INDONESIA (PERSERO)

Abstract

This study aims to analyze how the implementation of the Balanced Scorecard (BSC) can be used as a tool for formulating a sustainable business strategy at PT Pupuk Indonesia (Persero). Using a descriptive quantitative approach and secondary data, the analysis was conducted based on the four BSC perspectives: financial, customer, internal business processes, and learning and growth. The results of the study indicate that the BSC is capable of providing a more holistic picture of organizational performance, particularly in connecting financial objectives with long-term operational sustainability.  The financial and internal process perspectives of PT Pupuk Indonesia show stable improvement through cost efficiency, digitalization of production processes, and strengthening of the supply chain. However, the customer and learning and growth perspectives require enhancement, particularly in aspects of service innovation and human resources competency development. The study confirms that the BSC can serve as a strategic tool in supporting the business sustainability of State-Owned Enterprises (BUMNs) in the food and fertilizer sector.