<![CDATA[The Balanced Scorecard is one of the methods that can be used to measure organizational performance by considering several aspects, not only financial performance. This study aims to examine the implementation of the Balanced Scorecard as a tool for measuring organizational performance, the application of its four perspectives, as well as the benefits and challenges found in its implementation. This study uses a literature review method by examining 20 journals discussing the implementation of the Balanced Scorecard in various types of organizations, such as companies, small and medium enterprises (SMEs), cooperatives, hospitals, and organizations operating in the information technology sector. The data obtained from the journals were compared based on the research objects, perspectives used, measurement indicators, research findings, benefits, and challenges of implementation. The results show that the Balanced Scorecard is widely implemented through four perspectives: financial, customer, internal business processes, and learning and growth. Its implementation produces different results across organizations because the indicators and organizational conditions also vary. Several studies show good performance in financial and customer aspects, while internal business processes and learning and growth still require improvement. The challenges identified include limited resources, difficulties in determining appropriate indicators, limited data, and organizational readiness to implement the Balanced Scorecard. Based on these findings, the Balanced Scorecard can be used as a performance evaluation tool because it provides an overview of organizational performance from several aspects and helps identify areas that still need improvement.]]>
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