Vol. 25 No. 1 (2025): Musytari: Neraca Manajemen, Akuntasi, dan Ekonomi, ISSN 3025-9495
Articles

PENERAPAN BALANCED SCORECARD DALAM PT TELKOM UNTUK MENINGKATKAN KINERJA PERUSAHAAN

Angelina Aldensia Bernoli
Universitas Katolik Widya Mandira Kupang
Maria Goreti Malut
Universitas Katolik Widya Mandira Kupang

Published 2025-12-20

Keywords

  • Balanced Scorecard,
  • strategic performance,
  • corporate competitiveness,
  • PT Telekomunikasi Indonesia Tbk.

How to Cite

PENERAPAN BALANCED SCORECARD DALAM PT TELKOM UNTUK MENINGKATKAN KINERJA PERUSAHAAN. (2025). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(1), 4221-4230. https://cibjournal.com/index.php/musytari/article/view/4382

Abstract

Competition in the Indonesian telecommunications industry is intensifying with the development of digital technology, broadband internet, and data-based services. PT Telekomunikasi Indonesia (PT Telkom), as the largest telecommunications company in Indonesia, needs to increase its competitiveness by strengthening its strategic performance. The Balanced Scorecard (BSC) is one approach that integrates financial and non-financial performance and links them to corporate strategy. This study aims to analyze the implementation of the Balanced Scorecard at PT Telkom and how this approach impacts the company's competitiveness. The study used a qualitative descriptive method with a documentary study approach. The assessment was conducted based on four BSC perspectives: financial, customer, internal business processes, and learning and growth. The results show that the implementation of the BSC at PT Telkom strengthens service quality, increases digital-based revenue, accelerates internal innovation, and creates an adaptive and competent corporate culture. The BSC has proven to be a crucial strategic tool for enhancing PT Telkom's competitiveness in the digital era.

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