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All Journal Jurnal Proaksi Proceeding International Conference on Digital Education and Social Science
Yuniep Mujati Suaidah
ITEBIS PGRI Dewantara Jombang
Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences

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Analysis of Balanced Scorecard Implementation in Measuring Company Performance at PT. SBC Berkah Bersama Ayu Wulan Dari; Yuniep Mujati Suaidah
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.128

Abstract

This study aims to analyze the implementation of the Balanced Scorecard (BSC) in measuring company performance at PT. SBC Berkah Bersama, a multi-unit retail company operating in East Java. This research employs a descriptive qualitative approach to provide a comprehensive overview of company performance based on the four Balanced Scorecard perspectives: financial, customer, internal business process, and learning and growth. Data collection techniques include in-depth interviews with management, direct observation of operational activities, documentation review, and supporting questionnaires distributed to customers and employees. The results indicate that the implementation of the Balanced Scorecard at PT. SBC Berkah Bersama assists management in evaluating company performance more comprehensively, not only from a financial perspective but also in terms of service consistency, operational effectiveness, customer satisfaction, and human resource development across business units. Although financial ratio analysis is not conducted quantitatively, the descriptive use of financial indicators still provides strategic information for managerial decision-making. This study concludes that the Balanced Scorecard is a relevant and applicable performance measurement framework for medium-scale multi-unit retail companies and can support strategic alignment and sustainable performance improvement.
Pengaruh Corporate Sustainable Performance Terhadap Comprehensive Financial Performance Agus Athori; Hanifah Puspita Sari; Marhaendra Kusuma; Yuniep Mujati Suaidah
Jurnal Proaksi Vol. 12 No. 1 (2025): Januari - Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i1.6767

Abstract

Tujuan Utama – Penelitian ini bertujuan untuk menguji pengaruh Corporate Sustainable Performance yang diproksikan dengan ESG Score terhadap Comprehensive Financial Performance yang diukur dengan ROA laba bersih, ROA laba komprehensif, dan ROE laba yang diatribusi. Metode – Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi linier berganda. Sampel terdiri dari 127 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020–2023 dengan total 497 data observasi. Temuan Utama – Hasil penelitian menunjukkan bahwa ESG Score berpengaruh positif signifikan terhadap ROA berbasis laba bersih, ROA berbasis laba komprehensif, dan ROE berbasis laba yang diatribusi. Artinya, semakin tinggi kinerja keberlanjutan perusahaan, semakin baik pula kinerja keuangan komprehensifnya. Capaian kinerja ESG yang optimal mendorong citra positif, peningkatan efisiensi operasional, serta akurasi informasi keuangan. Implikasi Teori dan Kebijakan – Temuan ini memperkuat teori stakeholder bahwa keseimbangan perhatian pada aspek ekonomi, sosial, dan lingkungan berdampak positif pada kinerja perusahaan. Implikasi kebijakan mendorong perlunya penguatan komitmen keberlanjutan perusahaan serta transparansi dalam pengungkapan ESG. Kebaruan Penelitian – Penelitian ini menawarkan kebaruan dengan menguji pengaruh ESG Score tidak hanya terhadap ROA laba bersih, tetapi juga terhadap ROA laba komprehensif dan ROE laba yang diatribusi sebagai bentuk pengukuran kinerja keuangan yang lebih menyeluruh dan relevan secara akuntansi.
Co-Authors Agus Athori Ayu Wulan Dari Hanifah Puspita Sari Marhaendra Kusuma