ANALISIS KINERJA PERUSAHAAN MENGGUNAKAN BALANCED SCORECARD “PT. ADARO MINERALS INDONESIA Tbk 2023”
Published 2025-12-17
Keywords
- Balanced Scorecard,
- company performance,
- Adaro Minerals Indonesia,
- financial analysis,
- internal processes
How to Cite
Abstract
This study aims to analyze the performance of PT Adaro Minerals Indonesia Tbk (ADMR) throughout 2023 using the Balanced Scorecard method, which consists of four main perspectives: financial, customer, internal business processes, and learning and growth. The method used is descriptive quantitative, utilizing secondary data taken from annual reports, sustainability reports, official publications, and information from the Indonesia Stock Exchange (IDX). The analysis results show that ADMR's performance in 2023 improved significantly. Revenue and net profit grew by 19.02% and 32.75%, respectively. From the customer perspective, there was a 39% increase in sales volume, indicating high market demand. From the internal process perspective, production increased by 51.63%, thanks to operational efficiencies and a downstream project through the construction of an aluminum smelter. Meanwhile, the learning and growth perspective demonstrates a strengthening of the capital structure and strategic long-term investments. Overall, the Balanced Scorecard indicates that ADMR is in an excellent performance position and has positive future growth potential.
Downloads
References
- Effendi, A. D. (2022). Analisis Kinerja Perusahaan Dengan Menggunakan Balanced Scorecard. Jurnal DIALEKTIKA: Jurnal Ilmu Sosial, 20(1), 133-146
- Fausiah, R., Samsuri, S., Wijaya, H., & Ramli, M. (2023). Balanced Scorecard Analysis as A Performance Measurement Tool PT Japfa Makassar. Jurnal Ekonomi Balance, 19(2), 217-225.
- Handayani, S. (2017). Analisis Balanced Scorecard Sebagai Tolok Ukur Kinerja Perusahaan Pada PT Pos Indonesia (Persero) Lamongan. Jurnal Penelitian Ekonomi Dan Akuntansi (JPENSI), 2(3), 13–??.
- Kesek, F. N., Sabijono, H., & Tirayoh, V. Z. (2020). Analisis kinerja perusahaan dengan menggunakan metode balanced scorecard pada PT. Nenggapratama Internusantara. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 8(4).
- Khubet, A. F. (2022). Analisis Pengukuran Kinerja Perusahaan Menggunakan Metode Balanced Scorecard di PT. MGI Gresik. JUMINTEN, 3(1), 85-96.
- M. Allo, Y. R. (2020). Strategi Penerapan Tools Balance Scorecard Terhadap Digital banking Di PT. Bank Negara Indonesia (Persero) Kantor Pusat Jakarta Pusat. Celebes Equilibrium Journal, 2(1), 10-24.
- Malut, M. G., Baso, S. P., & Timuneno, A. Y. W. . (2025). Integrasi Transformasi Digital melalui Pendekatan Balanced Scorecard pada PT. Bank NTT. Jurnal Akuntansi, Keuangan, Dan Manajemen, 6(4), 963–975.
- Man, S. (2020). Analisis Kinerja Manajemen Bank: suatu Pendekatan Balanced Scorecard (Studi pada Bank Nusa Tenggara Timur). Jurnal Aplikasi Manajemen, 6(3), 270-284.
- Mayo-Alvarez, L., Del-Aguila-Arcentales, S., & Alvarez-Risco, A. (2024). Innovation using dynamic balanced scorecard design as an industrial safety management system in a company in the mining metallurgical sector. Journal of Open Innovation: Technology, Market, and Complexity, 10(3), 100362.
- Merdekawati, E., Mursalim, M., Amiruddin, A., & Arif, A. (2024). Analisis Kinerja PT. Bumi Karsa dengan Pendekatan Balance Scorecard (BSC). Journal of Accounting and Finance (JAF), 5(1), 28-41.
- Suwandi, D. G., & Aris, M. A. (2025). The Implementation of Balanced Scorecard in Optimizing Company Performance Through Four Main Perspectives. Jurnal Economic Resource, 8(2), 727-735.
- Vitalievna, N. O., & Mihailovna, S. V. (2015). Managing A Mining Enterprise on the Basis of the Balanced Scorecard. Biosciences Biotechnology Research Asia, 12(2), 1031-1040.
- Wutun, M. B. M. G., & Man, S. (2023). Balanced Scorecard: Performance measurement of state-owned enterprises. Journal of Management Science (JMAS), 6(4), 714-720.
- Wutun, M. M. (2020). Analisis Balanced Scorecard dalam Pengukuran Kinerja Radio Republik Indonesia Kupang. Inspirasi Ekonomi: Jurnal Ekonomi Manajemen, 2(4), 1-14.
- Yonandra, M., Setianingsih, W. E., & Santoso, B. (2025). Analisis Balanced Scorecard Untuk Mengukur Kinerja Perusahaan Pada PDAM Kabupaten Bondowoso. Jurnal Ekonomi, Akutansi dan Organisasi, 2(3), 144-153.