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Article . 2025
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License: CC BY
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Article . 2025
License: CC BY
Data sources: Datacite
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ANALISIS PENERAPAN BALANCED SCORECARD DENGAN PENDEKATAN EMPAT PERSPEKTIF KEUANGAN DAN NON-KEUANGAN PADA PT AGRO ASTRA LESTARI TBK

Authors: Delfiana Jesika Dwifanty; Maria Goreti Malut;

ANALISIS PENERAPAN BALANCED SCORECARD DENGAN PENDEKATAN EMPAT PERSPEKTIF KEUANGAN DAN NON-KEUANGAN PADA PT AGRO ASTRA LESTARI TBK

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengukur kinerja PT Agro AstraLestari Tbk menggunakan pendekatan BSC dan diukurmenggunakan empat perspektif yakni, perspektif keuangan,perspektif pelanggan, perspektif bisnis internal dan perspektifpertumbuhan. BSC adalah sebuah kartu skor yang berisipencapaian dari sebuah perusahaan yang diukur melalui empatprespekti tersebut. metode yang digunakan dalam penelitian iniadalah metode dengan pendekatan deskriptif kualitatifmenggunakan Balance scorecard untuk mengukur kinerja dari PTAstra Agro Lestari Tbk. Metode deskriptif menggunakan studiliterature dan data dari laporan keuangan tahunan AALI dariBursa Efek Indonesia. Hasil penelitian ini adalah dari perspektifkeuangan yang di analisis menggunakan rasio keuanganmenunjukan bahwa adanya peningkatan dan penurunan setiaptahun. Perspektif pelanggan mencerminkan penurunan minyakkelapa sawit dinilai baik karena menunjukan minyak banyakdibeli oleh pelanggan. Presepektif internal bisnis danpertumbuhan adanya investasi untuk aset tetap secaraberkelanjutan dan aset tetap siap digunakan dalam operasional.Kata Kunci: Balanced Scorecard, Kinerja Perusahaan, AnalisisKeuangan

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
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