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All Journal International Journal of Economics and Management Sciences
Amelya Nur Khoida
University of 45 Surabaya
Decision Sciences, Operations Research & Management Social Sciences

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Implementation of Balanced Scorecard as A Performance Evaluation: Case Study at CV. Pelita Aluminium Surabaya Amelya Nur Khoida; Tjandra Wasesa; Diana Zuhro; Sutini Sutini; Achmad Daengs GS
International Journal of Economics and Management Sciences Vol. 3 No. 3 (2026): Agustus: International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v3i3.1318

Abstract

In facing an increasingly competitive business environment, accurate and comprehensive work measurement and information methods are needed. Companies must realize that not only financial capabilities must be considered but also non-financial capabilities such as the needs of consumers and employees. Many companies currently still use traditional performance systems, namely assessing performance based on financial alone, so they pay less attention to non-financial ones. In this case, the method that can be used is the Balanced Approach. Scorecard. The purpose of using the Balanced Scorecard method Scorecard to measure financial and non-financial performance. With Balanced Scorecard The company's vision, mission and strategy scorecard is translated into targets and benchmarks through four perspectives, namely the financial perspective, customer perspective, internal business process perspective, and learning and growth perspective which will support success. company. Determining and implementing the right strategy towards its targets makes it easier for companies to survive in increasingly tight competition. Three principles that make it possible to link Balanced The scorecard with business unit strategy, namely the existence of cause-and-effect relationships, performance drivers, and relationships with finance to achieve maximum results. Implementation of Balanced Scorecard Scorecard requires cooperation and commitment between employees and management.
Co-Authors Diana Zuhro GS , Achmad Daengs Sutini Sutini Tjandra Wasesa