ANALYSIS OF PERFORMANCE MEASUREMENT USING A BALANCED SCORECARD APPROACH AT PT ASSAADAH BERKAH UTAMA

Abstract

This research aims to find out how the results of PT Assaadah Berkah Utama's performance measurement for 2020-2022 using the balanced scorecard are viewed from four perspectives, namely the financial perspective, customer perspective, internal business process perspective and learning and growth perspective. This research is a case study research taking data from 2020 to 2022. The population and research sample are customers and employees of PT Assaadah Berkah Utama. Data was obtained through interviews, observation, primary data, secondary data and literature study. Data analysis techniques using descriptive statistics, instrument testing using validity and reliability tests, quantitative descriptive. Based on the research results, it can be concluded that performance measurement from a financial perspective is quite good, the customer perspective and internal business process perspective are good, while the learning and growth perspective seen from the perspective of employee satisfaction is good, in terms of employee data, employee retention, employee tenure is good.

Keywords: Balanced Scorecard, financial perspective, customer perspective, internal business process perspective, learning and growth perspective.