ANALISIS PENGUKURAN KINERJA PERUSAHAAN DENGAN MENGGUNAKAN BALANCED SCORE CARD PADA PT. TELKOM INDONESIA (PERSERO) Tbk.

Abstract

The objective of this study is to evaluate and examine the influence of the four perspectives of the Balanced Scorecard   namely the financial perspective, customer perspective, internal business process perspective, and learning and growth perspective   on the performance of PT Telkom Indonesia (Persero) Tbk. The research method employed in this study is a descriptive qualitative approach, utilizing secondary data derived from the financial reports of PT Telkom Indonesia (Persero) Tbk for the period 2020–2022, obtained from the Indonesia Stock Exchange. The results indicate that the company’s performance measurement based on the four Balanced Scorecard perspectives performed better in 2020 and 2021 compared to 2022. In the financial perspective, company performance showed fluctuating conditions, reflected in changes in profit during the study period. The Return on Assets (ROA) calculation yielded a score of 2 with a “fairly good” criterion in the 2020–2021 period but declined to a score of 1 with a “poor” criterion in the 2021–2022 period. This decline indicates that the company’s ability to utilize assets to generate net profit was not optimal in the final year of the study. Meanwhile, the Return on Equity (ROE) measurement results showed a significant decline throughout the study period, with a score of 1 classified as “poor.” This condition reflects that the company’s effectiveness in managing equity to generate returns for shareholders has decreased. From the customer perspective, the results show that customer satisfaction was in the “fairly good” category, indicated by a score of 2. This suggests that the products and services offered by the company can still meet customer needs and expectations. In the internal business process perspective, performance measurement results indicated a decline in 2022 due to suboptimal operational cost efficiency and business processes. Additionally, the learning and growth perspective also showed a decline in performance in 2022, indicating that the contribution of human resources to improving company performance was not yet maximized. Overall, the findings of this study demonstrate that the application of the Balanced Scorecard is capable of providing a more comprehensive picture of company performance and can serve as an evaluation tool for improving the future performance of PT Telkom Indonesia (Persero) Tbk.