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

EVALUASI KINERJA PT ARCHI MELALUI PENDEKATAN BALANCE SCORECARD TAHUN 2024

Delon Louiciano Baowolo
Universitas Katolik Widya Mandira Kupang
Maria Goreti Malut
Universitas Katolik Widya Mandira Kupang

Published 2025-12-12

Keywords

  • Balanced Scorecard,
  • Performance Evaluation,
  • PT Archi Indonesia Tbk,
  • Finance,
  • Customers,
  • Internal Processes,
  • Learning and Growth,
  • ESG
  • ...More
    Less

How to Cite

EVALUASI KINERJA PT ARCHI MELALUI PENDEKATAN BALANCE SCORECARD TAHUN 2024. (2025). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(1), 1871-1880. https://cibjournal.com/index.php/musytari/article/view/3542

Abstract

This study aims to assess the performance of PT Archi Indonesia Tbk using the Balanced Scorecard approach, which covers four main perspectives: financial, customer, internal business processes, and learning and growth. Through a financial perspective analysis based on the 2024 annual report issued by the Indonesia Stock Exchange, the company shows an increase in revenue and improvements in profitability, despite facing changes in gold prices and production costs. From a customer perspective, PT Archi Indonesia Tbk has successfully maintained good relationships with key buyers thanks to product quality and supply reliability. From an internal business process perspective, the company has achieved operational efficiency, increased mine productivity, and implemented more systematic risk management. The learning and growth perspective shows that the company has developed employee skills through training, improved safety culture, and optimized technology in the production process. Overall, the evaluation using the Balanced Scorecard shows that PT Archi Indonesia Tbk is at a fairly good level of performance and continues to strive to improve operational sustainability and long-term competitiveness. These findings indicate that the company has a strong strategic foundation for future growth.

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