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

PENERAPAN BALANCED SCORECARD SEBAGAI ALAT EVALUASI KINERJA STRATEGIS PADA  PT INDAH JAYA MAKMUR TBK

Jeane Ivoni Brya
Universitas Katolik Widya Mandira Kupang
Maria Goreti Malut
Universitas Katolik Widya Mandira Kupang

Published 2025-12-22

Keywords

  • Balanced Scorecard,
  • strategic performance measurement,
  • company performance,
  • performance perspectives,
  • PT Indah Jaya Makmur Tbk

How to Cite

PENERAPAN BALANCED SCORECARD SEBAGAI ALAT EVALUASI KINERJA STRATEGIS PADA  PT INDAH JAYA MAKMUR TBK. (2025). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(1), 4381-4390. https://cibjournal.com/index.php/musytari/article/view/4458

Abstract

In an increasingly competitive business environment, performance measurement that focuses solely on financial aspects is no longer sufficient to comprehensively evaluate the success of corporate strategies. The Balanced Scorecard (BSC) has emerged as a comprehensive performance measurement framework by incorporating four key perspectives: financial, customer, internal business processes, and learning and growth. This study aims to analyze the implementation of the Balanced Scorecard at PT Indah Jaya Makmur Tbk, a world-class textile company operating in Indonesia. The results indicate that the application of the BSC helps align daily operational activities with the company’s vision and mission, while also providing a more comprehensive overview of its strategic performance.

Downloads

Download data is not yet available.

References

  1. Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: Measures that drive performance. Harvard Business Review, 70(1), 71–79.
  2. Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard: Translating strategy into action. Boston, MA: Harvard Business School Press.
  3. Kaplan, R. S., & Norton, D. P. (2001). Strategy-focused organization: How balanced scorecard companies thrive in the new business environment. Boston, MA: Harvard Business School Press.
  4. Keban, Y. T. (2004). Enam dimensi strategis administrasi publik: Konsep, teori, dan isu. Yogyakarta: Gava Media.
  5. Lisiecki, P., & Czyż-Gwiazda, E. (2013). Balanced scorecard as a performance measurement system. Journal of International Studies, 6(1), 114–123.
  6. PT Indah Jaya Makmur Tbk. (2022). Laporan tahunan 2021. Jakarta: PT Indah Jaya Makmur Tbk.
  7. PT Indah Jaya Makmur Tbk. (2023). Laporan tahunan 2022. Jakarta: PT Indah Jaya Makmur Tbk.
  8. PT Indah Jaya Makmur Tbk. (2024). Laporan tahunan 2023. Jakarta: PT Indah Jaya Makmur Tbk.
  9. PT Indah Jaya Makmur Tbk. (2024). Rencana strategis perusahaan 2024–2028. Jakarta: PT Indah Jaya Makmur Tbk.
  10. Simamora, H. (2018). Manajemen sumber daya manusia (Edisi ke-3). Yogyakarta: STIE YKPN.