ANALISIS BALANCED SCORECARD UNTUK PENGUKURAN KINERJA STRATEGI PADA PT BANK CENTRAL ASIA TBK

Abstract

This research rigorously analyzes the implementation of the Balanced Scorecard (BSC) as a strategic performance measurement framework at PT Bank Central Asia Tbk (BCA) for the period 2021-2025. Utilizing a qualitative descriptive case study approach, the study synthesizes findings from 15 peer-reviewed academic journals, including direct case studies on BCA and general BSC applications in Indonesian banking. It systematically evaluates BCA's performance across BSC's four core perspectives: Financial, Customer, Internal Business Processes, and Learning & Growth. Key findings reveal that BCA effectively integrates BSC through its Performance Management System. The Financial perspective demonstrates robust performance, influenced by digital innovations and efficient operations. The Customer perspective excels due to strong digital banking adoption and focus on customer satisfaction. Internal Business Processes, while efficient, show a limited direct corporate performance impact despite strong employee correlation. The Learning & Growth perspective highlights BCA's commitment to continuous employee development, crucial for future strategic agility. Challenges include inconsistencies in BSC application at branch levels and the persistent need for stronger linkages between non-financial and financial outcomes. The study concludes that BSC is a pivotal strategic management tool for BCA, enabling a holistic view of performance beyond mere financial indicators. Recommendations include standardizing BSC implementation across all units, reinforcing cause-and-effect relationships between internal processes and financial results, leveraging IT-BSC for digital innovation, and continuously adapting BSC to dynamic market conditions. This synthesis underscores BSC's critical role in sustaining BCA's competitive advantage in the Indonesian banking sector.