Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi
Fadya, Zayana
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analysis Of Company Performance Using The Balanced Scorecard Method (Case Study At Pt Pln Indonesia Power Unit Bisnis Pem-bangkitan Saguling) Fadya, Zayana; Roekhudin
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI In press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze and evaluate the performance of PT PLN Indonesia Power Unit Bisnis Pembangkitan (UBP) Saguling using the Balanced Scorecard approach. The research employs a case study method with a descriptive-comparative analysis. The data used in this study consists of performance measurement results from the company over the 2021–2023 period. The findings indicate that the Balanced Scorecard applied to performance measurement has been adapted to include five new perspectives: financial and market, customer, product and process effectiveness, workforce focus, leadership, governance, and corporate social responsibility. This approach differs from the original Balanced Scorecard concept. However, aligning the Balanced Scorecard with the company’s strategic plan has enabled a more comprehensive assessment of performance. The analysis results show that PT PLN Indonesia Power UBP Saguling has achieved a “Platinum” or “Outstanding” rating in its performance evaluation, reflecting the effectiveness of the Balanced Scorecard implementation within the company.
Co-Authors Roekhudin, Roekhudin