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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma JURNAL MANAJEMEN MOTIVASI MAKSI Sebatik Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi dan Bisnis Journal of Contemporary Accounting Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Ilomata International Journal of Tax and Accounting Jurnal ABDINUS : Jurnal Pengabdian Nusantara Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi dan Keuangan Economics and Digital Business Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Berajah Journal ABDI EQUATOR Educoretax Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan Journal of Trends Economics and Accounting Research Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Dharma: Jurnal Pengabdian Masyarakat Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Elok Heniwati
Universitas Tanjungpura
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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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 ., Rusliyawati A.A. Ketut Agung Cahyawan W Agus Wijayanto Ariefanda Iqbal Perdhana Ayu Puspitasari Ayu Puspitasari Ayuni Fransiska A’inun Hayat Caren, Caren Christmasya Amelia Christofer, Christofer Damayanti, Fera Desyana, Gita Djunita Permata Indah Elisabeth Sedah Erlina Essen Essen, Erlina Faisal , Ahmad Fazora, Vienna Afwani Felicia Kiki Simanjaya Fibrianti, Ika Finalianti Roskaputri Fitriana Hamsyi, Nur Gandhes Tri Candy Ghalih Sabda Bekti Gita Desyana Gita Desyana Grania Mustika, Ira Hamzani, Umiaty Hana Dhayan Handi Brata HARYONO Haryono Haryono Haryono Helisa Noviarty Helisa Noviarty Helmi, Syarif M Helmi, Syarif M. Hitten, Akhmad Ikhsan, Syarbini Ira Grania Mustika Irenia Karpriana, Angga Permadi Kenny, Cristian Khristina Yunita Khristina Yunita Kurniadi, Ahmad Lauwrence, Miske Loura, Berlia M. Helmi, Syarif Maharani, Amanah Putri Maryati Maryati Mishel Mishel Muhammad Rayhan Habibie Muhsin Muhsin Mustika, Ira Grania Mutia Rachmawati Nella Yantiana Nina F Dosinta Nina Febriana Dosinta Nor, Sahar Rutin Novita Novita Nur Asni Nur Asni Nurbiati, Ikke Oktaviani oktaviani Pratama, Muhammad Rahmadi Putri, Nadia Ayuni Rabianti, Rusiana Rahmadinia, Putri Rahman, Syarif Syahrul Ramadhan, Khaidir Ricky Ricky Rudy Kurniawan Rudy Kurniawan Rusliyawati, Rusliyawati Samosir, Nelly L Setyadi Setyadi Sugeng Santoso Suzana, Fenny Rema Syarif M. Helmi Syarif M. Helmi Tarisa Aurella Tia, Maria Yoaneta Tri Ikhsandi, M. Ridho Triana, Dinda Umyana, Ayu Vitriyan Espa Vitriyan Espa Winda Romanna Aruan Yani, Erma Yantiana, Nella Yodianto, Alex