Jurnal Greenation Ilmu Akuntansi
Vol. 3 No. 4 (2025): (JGIA) Jurnal Greenation Ilmu Akuntansi (November 2025 - Januari 2026)

Implementation of Balanced Scorecard in Human Resource Management: Learning and Growth Perspective in Telecommunications Industry

Agus Santhuso (Universitas Borobudur, Indonesia)
Rozikin (Universitas Borobudur, Indonesia)
Mohamad Halilintar (Universitas Borobudur, Indonesia)



Article Info

Publish Date
05 Dec 2025

Abstract

The rapid development of information technology has shifted business competition from industrial-based to information-based competition, requiring companies to implement comprehensive performance measurement systems. This study investigates the implementation of Balanced Scorecard (BSC) in human resource management, specifically focusing on the learning and growth perspective in telecommunications infrastructure companies. Using quantitative research methodology with survey approach, this study examined 44 management-level employees at PT. Persada Sokka Tama. The research analyzes four key variables: employee job satisfaction, training programs, employee turnover, and career path development as predictors of human resource performance. Data analysis employed multiple regression analysis using SPSS 16.0. Results demonstrate that the learning and growth perspective variables collectively explain 86.3% of human resource performance variance (Adjusted R² = 0.863). Employee job satisfaction emerges as the most dominant factor (? = 0.743, p < 0.001), followed by career path development (? = 0.232, p < 0.05). The findings provide empirical evidence that BSC implementation in human resource management can effectively enhance organizational performance through strategic focus on employee development and satisfaction. The study contributes to the literature by demonstrating the practical application of BSC in emerging market contexts and provides actionable insights for HR practitioners in telecommunications industry.

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Journal Info

Abbrev

JGIA

Publisher

Subject

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

Description

Jurnal Greenation Ilmu Akuntansi (JGIA) merupakan peer-reviewed jurnal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di Jurnal Akuntansi meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak ...