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| Autori principali: | , |
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| Natura: | Recurso digital |
| Lingua: | |
| Pubblicazione: |
Zenodo
2025
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| Accesso online: | https://doi.org/10.5281/zenodo.17856336 |
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Sommario:
- <p>ABSTRACT<br>The increasingly competitive business environment requires<br>companies to have a comprehensive performance measurement<br>system, not limited solely to financial aspects. The Balanced<br>Scorecard emerges as a strategic evaluation tool that assesses<br>performance through four main perspectives: financial,<br>customer, internal business processes, and growth and learning.<br>This study is developed by utilizing the concepts and findings<br>from the research of Wutun & Man (2023). It aims to analyze the<br>performance of PT Pertamina, a strategic state-owned<br>enterprise (BUMN) that plays a vital role in national energy<br>provision, using the Balanced Scorecard approach. The analysis<br>reveals that the financial, customer, and internal process<br>perspectives contribute significantly to enhancing company<br>performance. Conversely, the growth and learning perspective<br>requires strengthening to deliver a more substantial impact on<br>the company's long-term strategy. This research evaluates PT<br>Pertamina's performance using the Balanced Scorecard (BSC), a<br>framework developed by Kaplan and Norton to assess companies<br>from four key perspectives: financial, customer, internal<br>processes, and learning and growth. By integrating data from PT<br>Pertamina's annual reports and expert articles such as Kaplan &<br>Norton (1996), Kasali (2021), and Smith (2020), this study finds<br>that the company demonstrates strengths in revenue generation<br>but faces significant challenges in operational efficiency and<br>innovation. This approach provides strategic insights to support<br>Indonesia's sustainable energy transition.<br>Keywords: Balanced Scorecard, PT Pertamina, corporate<br>performance, strategic analysis.</p>