Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Economics, Accounting, and Management
Belandina Anita Sere Sihombing
Universitas Sriwijaya
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Systematic Literature Review (SLR): The Application of Balanced Scorecard Strategy on Financial Performance in the Food and Beverage Industry in Indonesia Desak Nyoman Lia Lestari; Belandina Anita Sere Sihombing; Luk Luk Fuadah
International Journal of Economics Accounting and Management Vol. 1 No. 4 (2024): IJEAM - November 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i4.895

Abstract

The implementation of the Balanced Scorecard (BSC) strategy in the food and beverage sector holds high relevance, given this sector's significant contribution to Indonesia's economy. Although extensive research has been conducted on BSC, understanding of its impact on financial performance within the Indonesian context remains limited. This study aims to examine the effect of the learning and growth perspective and the customer perspective within the BSC framework on the financial performance of companies in Indonesia's food and beverage sector. Research data was sourced from Google Scholar and Semantic Scholar for publications from 2019 to 2024. Of the 329 articles identified, six were selected as primary data sources for further analysis. The results are expected to provide valuable insights for company management in implementing BSC to enhance financial performance, and serve as a reference for future research in this area. This study employs a survey design by distributing structured questionnaires to respondents from companies in the food and beverage industry. The sampling technique used is stratified sampling, with data analysis carried out through descriptive statistics and simple linear regression. The findings indicate that both BSC perspectives have a positive and significant impact on financial performance, with the learning and growth perspective and the customer perspective each demonstrating significant influence
Co-Authors Desak Nyoman Lia Lestari Fuadah, Lukluk