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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) JURNAL MANAJEMEN MOTIVASI Jurnal Akuntansi dan Ekonomika Sebatik Maker: Jurnal Manajemen FINANCIAL : JURNAL AKUNTANSI JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Akbis: Media Riset Akuntansi dan Bisnis JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Ilmiah Manajemen Kesatuan Jurnal Aktiva : Riset Akutansi dan Keuangan ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomi Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Journal of Trends Economics and Accounting Research PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Journal of Ekonomics, Finance, and Management Studies
Djunita Permata Indah
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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 Afifah, Siti Ahmadi AHMADI Ahmadi - Alpiana, Nina Angelicia Angella Keristiani Tia Angella Keristiani Tia Anwar, Muhammad Faishol Dea Haritiantari Desyana, Gita Diska Meilinda Ega Erlianti Elok Heniwati Endah Sri Wahyuni Gita Desyana Hamzani, Umiaty Haryono Haryono Helmi, Syarieh M. Ika Nur Azmi Juanda Astarani Kaniza Alfi Ardhina Karpriana, Angga P. Khristina Yunita Logas Logas Luciana, Vita Muhammad Yusup Habibi Muhsin Muhsin Namira, Aulia Napiajo Napiajo Nor, Sahar Rutin Okpianti, Theodora Okpianti Pandiany, Nancy Bora Puspitasari , Ayu Ramadhani, Dhea Sari Rusmita Setyadi Setyadi Susanto, Veronica Nessie Syahbandi Syahbandi Syarbini Ikhsan Syarif M. Helmi Umiaty Hamzani Winda Romanna Aruan