LITERATURE REVIEW: IMPLEMENTASI BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA STRATEGIS
Article Sidebar
pengukuran kinerja,
strategi,
sektor publik,
sektor privat,
perspektif BSC
Main Article Content
Abstract
Balanced Scorecard (BSC) merupakan alat pengukuran kinerja strategis yang telah digunakan secara luas di berbagai sektor dan wilayah. Penelitian ini bertujuan untuk mengkaji implementasi BSC berdasarkan hasil literatur yang relevan. Temuan menunjukkan bahwa BSC memiliki fleksibilitas tinggi untuk diterapkan pada organisasi publik maupun privat, dengan empat perspektif utama—keuangan, pelanggan, proses internal, serta pembelajaran dan pertumbuhan—yang saling mendukung peningkatan kinerja strategis. Di sektor perbankan, seperti di Vietnam dan Nigeria, BSC digunakan untuk meningkatkan akuntabilitas dan efisiensi operasional. Dalam sektor publik di Indonesia, implementasi BSC membantu mendorong perbaikan layanan, meskipun terdapat tantangan dalam adaptasi organisasi. Di sektor UMKM, BSC terbukti meningkatkan kinerja bisnis melalui optimalisasi perspektif pelanggan dan proses internal. Sementara itu, sektor manufaktur di Aljazair dan industri gas alam cair di Taiwan menunjukkan bahwa fokus pada indikator non-keuangan, seperti keberlanjutan hijau, dapat memberikan dampak positif pada kinerja jangka panjang. Keberhasilan implementasi BSC sangat dipengaruhi oleh dukungan manajemen, pelatihan, serta penyesuaian dengan kebutuhan lokal. Namun, resistensi terhadap perubahan dan keterbatasan sumber daya menjadi kendala yang umum ditemukan. Secara keseluruhan, BSC terbukti efektif sebagai alat pengelolaan kinerja yang strategis, dengan adaptasi yang memungkinkan penerapan di berbagai sektor dan lingkungan.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Abdullah, S., Susilawati, I., Alfathimi, N., Widyaningsih, A., & Andriana, D. (2022). Balance Scorecard As A Tools For Measuring The Performance Of Government Institutions : A Literature Review. The International Journal Of Business Review (The Jobs Review), 5(1), 95-102. Https://Doi.Org/10.17509/Tjr.V5i1.48427
Anh, T. (2020). Implementation Of Balanced Scorecard In Vietnamese Enteprises. Proceedings, 5(2). Https://Doi.Org/10.46223/Hcmcoujs.Econ.En.4.2.98.2014
Anwar, K. (2022). Strategic Management Of The Balanced Scorecard And Blue Ocean In Elementary Education Institutions. Al-Tanzim Jurnal Manajemen Pendidikan Islam, 6(1), 171-184. Https://Doi.Org/10.33650/Al-Tanzim.V6i1.3308
Bandono, A. And Nugroho, S. (2023). The Assessment Of Company Performance Target Using Balanced Scorecard Methods. International Journal Of Professional Business Review, 8(5), E01968. Https://Doi.Org/10.26668/Businessreview/2023.V8i5.1968
Damayanti, R. (2023). The implementation of a balanced scorecard perspective to smes performance. Sebelas Maret Business Review, 8(2), 149. https://doi.org/10.20961/smbr.v8i2.81155
Enyinnah, N. (2022). To Pursue Or Not: Why Nigerian Deposit Banks Need To Embrace The Balanced Scorecard. Strategicjournals.Com, 9(4). Https://Doi.Org/10.61426/Sjbcm.V9i4.2451
Evan, A., Sondakh, J. J., & Pusung, R. J. (2021). Penerapan Balanced Scorecard Sebagai Alat Pengukuran Kinerja Pada Pt. Hasjrat Abadi Cabang Diponegoro Palu. Going Concern : Jurnal Riset Akuntansi, 16(3), 269–278. Https://Doi.Org/10.32400/Gc.16.3.36376.2021
Harahap, R. and Wardhono, F. (2020). Modifying balanced scorecard as a strategic tool of public sector organisations: evidence from a community health centre in indonesia. Sdmimd Journal of Management, 11(1), 35-44. https://doi.org/10.18311/sdmimd/2020/25083
Hegazy, M., Hegazy, K., & Eldeeb, M. (2022). The Balanced Scorecard: Measures That Drive Performance Evaluation In Auditing Firms. Journal Of Accounting, Auditing & Finance, 37(4), 902-927. Https://Doi.Org/10.1177/0148558x20962915
Hellal, S. and Tagraret, Y. (2023). The impact of balanced scorecard adoption on performance of algerian manufacturing firms: a contingency approach. Les Cahiers Du Cread, 39(1), 349-380. https://doi.org/10.4314/cread.v39i1.12
Ichwan, A., Syafitri, I., Rahmayani, M., Devi, S., & Putri, Y. (2022). The implementation of balanced scorecard perspective performance analysis: case study of krispiku msmes. E-Jurnal Manajemen Trisakti School of Management (Tsm), 2(3), 119-128. https://doi.org/10.34208/ejmtsm.v2i3.1139
Iskhak, I. (2024). A Model Implementation Balanced Scorecard In The Retail Industry. Jurnal Apresiasi Ekonomi, 12(1), 29-41. Https://Doi.Org/10.31846/Jae.V12i1.713
Kusnadi, B. O. P., & Rahayu, Y. (2021). Perspektif Balanced Scorecard Sebagai Pengukuran Kinerja Organisasi. Jurnal Ilmu Dan Riset Akuntansi (Jira), 10(1).
Mawuntu, P. S. T., & Aotama, R. C. (2022). Pengukuran Kinerja Umkm Berdasarkan Key Performance Indicators (Kpi) Metode Balanced Scorecard. Wacana Ekonomi (Jurnal Ekonomi, Bisnis Dan Akuntansi), 21(1), 72-83. Https://Doi.Org/10.22225/We.21.1.2022.72-83
Satria, K. H. A., Wati, L. N., & Oktavia, O. (2022). Balanced Scorecard Sebagai Sistem Pengukuran Kinerja Strategis Di Pt Hutama Karya Persero. Jurnal Ekobis : Ekonomi Bisnis &Amp; Manajemen, 12(1), 15–32. Https://Doi.Org/10.37932/J.E.V12i1.507
Sirait, B., Wijaya, A., & Putra, F. (2020). Critical Success Factors (Csfs) Of Balanced Scorecard Implementation In Public Sector Institution (A Study In The Ministry Of Foreign Affairs (Mofa) Indonesia). Jurnal Ilmiah Administrasi Publik, 006(01), 118-126. Https://Doi.Org/10.21776/Ub.Jiap.2020.006.01.14
Sirait, B., Wijaya, A., & Putra, F. (2020). Critical success factors (csfs) of balanced scorecard implementation in public sector institution (a study in the ministry of foreign affairs (mofa) indonesia). Jurnal Ilmiah Administrasi Publik, 006(01), 118-126. https://doi.org/10.21776/ub.jiap.2020.006.01.14
Truong, D., Nguyen, H., & Duong, T. (2020). Factors Influencing Balanced Scorecard Application In Evaluating The Performance Of Tourist Firms. Journal Of Asian Finance Economics And Business, 7(5), 217-224. Https://Doi.Org/10.13106/Jafeb.2020.Vol7.No5.217
Valduga, I. (2023). A Balanced Scorecard Proposal For Gender Equality And Sustainable Development. Sustainability, 15(19), 14384. Https://Doi.Org/10.3390/Su151914384
Wang, J., Liu, C., & Chen, Y. (2022). Green sustainability balanced scorecard—evidence from the taiwan liquefied natural gas industry. Environmental Technology & Innovation, 28, 102862. https://doi.org/10.1016/j.eti.2022.102862