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All Journal Jurnal Publikasi Ekonomi dan Akuntansi
Shierly Gita Meilany
Perbanas Institute Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Kinerja Perusahaan Dengan Pendekatan Balanced Scorecard Pada PT Niplez Jusero Persada Shierly Gita Meilany; R Luki Karunia
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7648

Abstract

This study analyzes the performance of PT Niplez Jusero Persada using the Balanced Scorecard approach across four perspectives: financial, customer, internal business process, and learning and growth. Using a descriptive qualitative case study method for the 2023–2024 period, data were gathered from the company's financial statements and interviews with management, employees, and customers. The results show that financial performance improved significantly, with Return on Asset rising from 8.55% to 39.69%, Return on Equity from 10.26% to 78.98%, Operating Profit Margin from 2.85% to 13.68%, and Net Profit Margin from 2.53% to 12.17%. Customer retention rose from 80.00% to 100.00%, while new customer acquisition fell from 20.00% to 0.00% amid a loyal existing customer base. Internal business processes ran fairly well, though project monitoring digitalization needs improvement. Employee retention reached 100% in both years, and training participation increased from 33.33% to 50.00%. Overall, PT Niplez Jusero Persada's performance is very good in the financial perspective, good in the customer perspective, and fairly good in the internal business process and learning and growth perspectives.
Co-Authors R Luki Karunia