Jurnal Akuntansi Pajak dan Manajemen
Vol 8 No 2 (2025): TAJAM : Jurnal Akuntansi Pajak dan Manajemen

Manajemen Strategis Berbasis Balanced Scorecard dalam Peningkatan Kinerja Layanan Publik di PT Pelindo Regional 4 Makassar

Nasir, Nasir (Unknown)



Article Info

Publish Date
25 Sep 2025

Abstract

This research is motivated by the importance of implementing effective strategic management in improving the quality of public services in State-Owned Enterprises (SOEs), especially in the port sector. PT Pelindo Regional 4 Makassar as a strategic public service provider faces demands to improve efficiency, customer satisfaction, and competitiveness. This study aims to analyze the application of strategic management based on Balanced Scorecard in improving public service performance. The approach used is descriptive qualitative with data collection techniques through observation, in-depth interviews, and documentation. The results of the study show that the Balanced Scorecard has been applied through four main perspectives, namely finance, customers, internal business processes, and learning and growth. This implementation has a positive impact on operational efficiency, increasing customer satisfaction, improving work processes, and developing human resources. However, challenges are still found in the aspect of equitable distribution of training and information system integration. The recommendations of this study are the importance of strengthening coordination across units, periodic evaluation of performance indicators, and increasing investment in information technology systems and employee training. With consistent implementation, the Balanced Scorecard can be an effective strategic tool to support superior and sustainable public services

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Journal Info

Abbrev

tajam

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Pajak dan Manajemen (TAJAM) is a scientific journal published by Politeknik Sawunggalih Aji, registered under ISSN 3031-7010, and issued biannually in March and September. This journal serves as a platform for the publication of conceptual and empirical articles, including research ...