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

Analysis of Balanced Scorecard (BSC) on Human Resource Performance: An Empirical Study in Telecommunications Companies

Agus Santhuso (Universitas Borobudur, Indonesia)
Rozikin (Universitas Borobudur, Indonesia)
Cicih Ratnasih (Universitas Borobudur, Indonesia)



Article Info

Publish Date
05 Dec 2025

Abstract

This study examines the implementation of Balanced Scorecard (BSC) as a performance measurement tool for human resource management in telecommunications infrastructure companies. The research focuses on the learning and growth perspective as the foundation for organizational success. Using a quantitative descriptive approach with case study methodology, this research surveyed 44 employees at supervisor level and above at PT. Persada Sokka Tama. Data collection employed questionnaires with Likert scale measurements, and validity and reliability tests were conducted using SPSS version 16. The study investigates the influence of employee satisfaction, training programs, employee turnover, and career path development on human resource performance. Results show that learning and growth perspective variables collectively have a significant influence on human resource performance. Variations in job satisfaction, training, turnover, and career path variables account for 86.3% of employee performance, according to the coefficient of determination (Adjusted R Square) of 0.863. Other variables not included in this study account for the remaining 13.7%. Partial analysis reveals that employee job satisfaction and career path significantly impact performance, while training and turnover variables show non-significant effects. Multiple regression analysis using F-test and t-test at 95% confidence level with ? 0.05 confirms these findings.

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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 ...