ANALISIS KINERJA PERUSAHAAN X MENGGUNAKAN PENDEKATAN BALANCED SCORECARD

Abstract

This research aimed to find out the condition of companies’ performance of    PT. X when it was measured by balanced scorecard. The research was non-hypothesis qualitative. Sources of data obtained in this study in the form of financial statements, data on the number of employees, as well as other necessary data Furthermore, the data collection technique used observation, interviews, and documentation. This method presented and analyzed the data which could give a clear view of PT. X’s performance through balanced scorecard. The research concluded that companies had a decline in financial perspectives, on the customer perspective the company failed to maintain the number of customers but succeeded in reducing the number of customer complaints, on the learning and growth perspective the company failed to maintain the number of employees but managed to increase employee productivity. The decline that occurred at PT X was due to the impact of the Covid-19 pandemic. Moreover, from a process perspective, companies' internal businesses had some innovations each year. Besides, they optimized the after-sales service in order to maintain the service quality for the customers.