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

ANALISIS STRATEGI BISNIS DAN KINERJA PERUSAHAAN MENGGUNAKAN PERSPEKTIF BALANCE SCORECARD PT. MAYORA INDAH Tbk

Delaila Grasela Tfuakani
Universitas Katolik Widya Mandira
Maria Goreti Malut
Universitas Katolik Widya Mandira

Published 2025-12-10

Keywords

  • Balanced Scorecard,
  • Company Performance,
  • Business Strategy,
  • Financial Perspective,
  • Customer Perspective,
  • Internal Business Processes,
  • Learning and Growth
  • ...More
    Less

How to Cite

ANALISIS STRATEGI BISNIS DAN KINERJA PERUSAHAAN MENGGUNAKAN PERSPEKTIF BALANCE SCORECARD PT. MAYORA INDAH Tbk. (2025). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(1), 1491-1500. https://cibjournal.com/index.php/musytari/article/view/3339

Abstract

This study aims to assess the business strategy and performance of PT Mayora Indah Tbk using the Balanced Scorecard (BSC). Based on data from 2022–2024, financial performance is relatively stable although efficiency declined in 2024. Cash receipts from customers showed quite good growth, internal business processes increased in 2023 but declined sharply in 2024, and employee productivity increased but profit efficiency per employee weakened. Overall, the company needs to improve internal processes and human resource development, while the BSC effectively provides a comprehensive overview of the company's performance and strategy. Overall, the company's performance still needs to be optimized, especially in internal processes and human resource development, while the BSC has been proven to provide a comprehensive overview of the company's strategy effectiveness and areas for improvement.

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