Jurnal Akuntansi Keuangan Dan Perpajakan
Vol. 1 No. 3 (2025): Januari - Maret

Balanced Scorecard Sebagai Kerangka Kerja Strategis dalam Meningkatkan Efisiensi Operasional

Neli Ferawati (Unknown)
Purwanti (Unknown)



Article Info

Publish Date
08 Jan 2025

Abstract

This study explores the role of the Balanced Scorecard (BSC) as a strategic framework in improving operational efficiency. Through a comprehensive literature review of relevant research published between 2019 and 2024, this study examines how BSC implementation affects various aspects of organizational performance. The findings indicate that BSC provides organizations with a more holistic approach to performance measurement by integrating four key perspectives: financial, customer, internal processes, and learning and growth. The research demonstrates that companies implementing BSC show significant improvements in internal process management, customer satisfaction, and employee development, leading to enhanced operational efficiency. Furthermore, organizations utilizing BSC are better positioned to adapt to market changes and maintain long-term sustainability through balanced consideration of both financial and non-financial metrics..

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Journal Info

Abbrev

jakp

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Keuangan Dan Perpajakan (E-ISSN : 3063-8208) yang diterbitkan oleh Global Scients Publisher adalah jurnal nasional sebagai media kajian ilmiah hasil penelitian, pemikiran, dan kajian kritis-analitik mengenai penelitian di bidang Akuntansi keuangan, akuntansi Manajemen, Sistem ...