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Journal : Journal Of Management Science (JMAS)

Balanced scorecard: Performance measurement of state-owned enterprises Maria Bernadethe Mawarni Gelu Wutun; Stanis Man
Junal Ilmu Manajemen Vol 6 No 4 (2023): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i4.324

Abstract

This study aims to determine the effect of balance scorecard on the performance of PT Antam Tbk. The financial statements used in this study are balance sheet and income statement for 10 years (quarterly). There is 1 indicator for each perspective. Data processing using Spss version 26. The results obtained are a financial perspective, a consumer perspective and an internal business process perspective that positively affect PT Antam's company performance. However, the results show that the growth and learning perspective negatively affects PT Antam's company performance. The benefit of this research for science is that the use of each assessment perspective in balanced scorecard analysis cannot be separated from each other so that cooperation between several fields of science is needed in the implementation of research.