Sustainability balanced Scorecard analysis as a strategic tool for measuring company performance and strategic planning

Tripalupi, Ramadhani Irma and Mulyani, Mila Ari Sri and Nurohmah, Lela (2024) Sustainability balanced Scorecard analysis as a strategic tool for measuring company performance and strategic planning. In: ICRAC 1.0 Persidangan Antarabangsa Pertama, Kerjasama Akademik Serantau: Budiman Malaysia & DKLPT Indonesia, 23 November 2024, Malaysia.

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Abstract

Most companies tend to assess company performance based solely on financial aspects. This is biased and does not reflect the company’s condition as a whole, because financial performance that looks good in one period is often achieved at the expense of long-term non-financial aspects. To overcome these limitations, a more comprehensive approach is needed, such as Sustainability Balance Scorecard which measures performance through five key perspectives: financial, customer, internal business processes, learning and growth, and sustainability. This article aims to analyze implementation Sustainability Balance Scorecard in measuring performance at PT. AHI Tbk and strategic planning. The research was conducted using a descriptive-quantitative method using secondary data from the company’s financial reports for the 2021-2023 period. The research results show that the performance of PT. AHI Tbk increased from the “Poorly Good” category in 2021-2022 to the “Quite Good” category in 2022-2023. This research also proves that the method Sustainability Balance Scorecard become an effective tool for measuring company performance and providing direction in strategic planning.

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