PENERAPAN BALANCED SCORECARD UNTUK EVALUASI KINERJA OPERASIONAL PADA PT SEMEN INDONESIA TBK

Abstract

This study primarily focuses on assessing the overall operational performance of PT Semen Indonesia (Persero) Tbk. (SIG). This is achieved by applying the Balanced Scorecard (BSC), a strategic measurement tool. An evaluation approach solely based on the financial dimension is deemed inadequate to fully reflect operational efficiency and long-term value creation. Therefore, the analysis incorporates four combined perspectives: Financial, Customer, Internal Business Process, and Learning and Growth (or Organizational Capability & Innovation). In terms of methodology, the study utilizes a descriptive-quantitative approach, where primary and secondary data are collected from the company's official reports, including annual reports and financial data. The results of this study indicate that the overall operational performance of SIG is at a satisfactory level. Nevertheless, an in-depth analysis of the Internal Business Process Perspective reveals room for improving cost efficiency related to production activities and the need to accelerate the lead time within the distribution system. This demonstrates that the BSC is capable of mapping strategy, measuring operational performance, and identifying critical strategic dimensions to support the long-term sustainability and profitability of the cement industry.