ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA PT FKS FOOD SEJAHTERA TBK

Abstract

This study aims to analyze the financial performance of PT FKS Food Sejahtera Tbk for the 2020-2023 period using the Balanced Scorecard (BSC) approach. This descriptive quantitative research utilizes secondary data from the company's financial and performance reports. The analysis is conducted based on the four BSC perspectives: financial, customer, internal business processes, and learning and growth. The results indicate that the company's performance faced significant pressure in 2021-2022, reflected in the decline of financial indicators (ROA, ROE, NPM) and operating profit. However, signs of recovery emerged in 2023, with most of these indicators showing improvement. The customer perspective demonstrated the most consistent and positive performance, marked by a continuous increase in cash receipts. Meanwhile, the learning and growth perspective experienced fluctuation, with employee productivity declining in 2023. Overall, the study concludes that the application of BSC provides a comprehensive overview of the company's performance. To achieve optimal and sustainable performance, PT FKS Food Sejahtera Tbk needs to strengthen operational efficiency, cost control, and the quality of its human resources.