PERAN BALANCED SCORECARD DALAM PENGAMBILAN KEPUTUSAN STRATEGIS PADA PT UNITED TRACTORS Tbk

Abstract

This research explores the use of the Balanced Scorecard as a supporting instrument for strategic decision-making at PT United Tractors Tbk. A qualitative approach with a case study design was applied, covering the period from January to June 2024. Data were collected through structured interviews with management personnel directly involved in strategic decision processes, complemented by a review of internal documents related to strategic planning and performance evaluation.The results indicate that the Balanced Scorecard assists the company in aligning strategic objectives with operational implementation. By applying four perspectives financial, customer, internal business processes, and learning and growth management is able to obtain a more comprehensive view of organizational performance. The performance information generated through this framework serves as a basis for more systematic strategic decisions, particularly in relation to operational effectiveness, resource utilization, and competitive positioning. The findings suggest that the Balanced Scorecard remains a relevant management tool for supporting strategic decision-making in large-scale organizations.