EVALUASI KINERJA KOMPREHENSIF PT ASTRA INTERNATIONAL TBK PERIODE 2022–2024 MENGGUNAKAN PENDEKATAN BALANCED SCORECARD
Published 2025-12-14
Keywords
- Performance Evaluation,
- Balanced Scorecard,
- Astra International
How to Cite
Abstract
The increasingly competitive automotive industry requires companies to implement performance measurement systems that not only focus on financial outcomes but also provide a comprehensive overview of strategic achievement. This study aims to evaluate the performance of PT Astra Otoparts Tbk for the period 2022–2024 using the Balanced Scorecard (BSC) approach, which consists of four main perspectives: financial, customer, internal business processes, and learning and growth. The research method applied is descriptive quantitative, utilizing secondary data such as financial reports, operational indicators, and other non-financial performance measures. The findings show that from the financial perspective, the company recorded improved performance reflected in the growth of operating cash flow, increasing profitability levels, and strengthening key financial ratios that indicate a stable financial position. In the customer perspective, customer satisfaction scores increased from the “good” category to “very good” in 2024, demonstrating strengthened consumer loyalty and trust. From the internal business process perspective, operational efficiency improved through tighter quality control, reduced product defect rates, and faster distribution performance. Meanwhile, in the learning and growth perspective, the company continued to enhance human resource quality through continuous training programs, competency development, and the optimization of digital technology to support information systems and a more adaptive work culture. Overall, the analysis of the four Balanced Scorecard perspectives indicates that PT Astra Otoparts Tbk is on the right strategic track and has been able to improve its performance consistently. These findings affirm that the synergy between corporate strategy, innovation, and human resource development is a key factor in strengthening the company’s competitiveness and sustainability amid the dynamics of the automotive industry.
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References
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