Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August

Strategic Sustainable Safety Balanced Scorecard for Shopping Mall Operations

David Suryangga Prima Dhasa (Institut Teknologi Bandung, Jakarta, Indonesia.)
Yudo Anggoro (Institut Teknologi Bandung, Jakarta, Indonesia.)



Article Info

Publish Date
07 Aug 2026

Abstract

Shopping malls are public-facing commercial assets where visitor density, tenant diversity, ageing infrastructure, and outsourced operations create a complex safety governance challenge. This study develops a Strategic Sustainable Safety Balanced Scorecard for shopping mall operations, using Lippo Malls Indonesia as the case context. The model extends the conventional Balanced Scorecard by adding Safety and Sustainability as a fifth perspective to capture public safety, emergency resilience, critical system reliability, and social sustainability. A mixed-method design was applied through KPI dictionary validation, Analytic Hierarchy Process weighting, and Objective Matrix scoring. Eight head-office experts validated a 20-indicator KPI dictionary, while eight head-office and mall operation respondents provided weighting judgments. The validation result showed broad acceptance, with an overall mean of 3.275 and an agreement rate of 87.08%. Safety and Sustainability received the highest weight, followed by Internal Process. The Lippo Mall Kemang pilot produced a Safety Performance Index of 8.155, categorized as Green. The framework offers a practical portfolio-level tool for improving mall safety governance and prioritizing safety investment.

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Journal Info

Abbrev

DIJEFA

Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...