ANALISIS PENERAPAN BALANCED SCORECARD (BSC) DALAM UPAYA PENINGKATAN KINERJA BANK SAMPAH MUTIARA TIMOR KOTA KUPANG

Abstract

This study aims to analyze the implementation of the Balanced Scorecard (BSC) in efforts to improve the performance of the Bank Sampah Mutiara Timor in Kupang City. The BSC is used to evaluate organizational performance through four perspectives: financial, customer, internal business processes, and learning and growth. The research method used is qualitative descriptive with data collection techniques through observation, interviews, and documentation. The results show that the implementation of the BSC is able to provide a comprehensive overview of the Waste Bank's performance. From a financial perspective, there is an increase in fund management efficiency and transaction transparency, although logistics costs remain a challenge. The customer perspective shows a high level of satisfaction with the services provided, supported by a transparent savings system and friendly interactions. The internal business process perspective highlights the importance of effective waste recording and management, with structured processes of collection, sorting, weighing, recording, storage, and delivery. Meanwhile, from the learning and growth perspective, there is an increase in human resource capacity through informal and formal training, as well as efforts to improve work systems. Thus, the implementation of the Balanced Scorecard proves to be effective in helping to improve the sustainable performance of Bank Sampah Mutiara Timor. This study recommends the development of a digital system, infrastructure improvement, regular HR training, expansion of cooperation, and the preparation of a five-year business plan oriented towards social, environmental, and economic sustainability.