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All Journal JURNAL MANAJEMEN MOTIVASI
Winda Romanna Aruan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Evaluation of SPM Using the Balanced Scorecard to Assess Operational Efficiency at PT BGR Logistik Indonesia Winda Romanna Aruan; Elok Heniwati; Djunita Permata Indah
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.9041

Abstract

This study evaluates the role of the management control system through the Balanced Scorecard in improving operational efficiency in the logistics sector. Using a qualitative instrumental case study, data was collected through semi-structured interviews, observations, and document analysis, then analyzed using thematic coding. The findings reveal that the Balanced Scorecard has not functioned optimally as a strategic control tool due to weak integration among performance indicators and inconsistent implementation. Operational efficiency remains partial, particularly in time and process aspects. This study proposes an Adaptive Balanced Scorecard emphasizing system integration and operational flexibility. Keywords: Management Control System; Balanced Scorecard; Operational Efficiency; Adaptive Balanced Scorecard
Co-Authors Djunita Permata Indah Elok Heniwati