JURNAL MANAJEMEN MOTIVASI
Vol 22 No 1 (2026): Jurnal Manajemen Motivasi

Evaluation of SPM Using the Balanced Scorecard to Assess Operational Efficiency at PT BGR Logistik Indonesia

Winda Romanna Aruan (Unknown)
Elok Heniwati (Unknown)
Djunita Permata Indah (Unknown)

Article Info

Publish Date
25 Jun 2026

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

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Journal Info
JURNAL MANAJEMEN MOTIVASI
Website

Abbrev

jm_motivasi

Publisher

Universitas Muhammadiyah Pontianak

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen Motivasi (JMM) adalah Jurnal Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Pontianak yang diterbitkan secara berkala 2 (dua) kali dalam satu tahun (Juni dan Oktober) sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di bidang ilmu manajemen ...