ANALISIS PENGUKURAN KINERJA PERUSAHAAN DENGAN MENGGUNAKAN BALANCED SCORECARD PADA PT. TELKOM INDONESIA (PERSERO) Tbk.

Abstract

The purpose of this study was to evaluate and determine how the four perspectives of the balanced scorecard influence the performance of PT Telkom Indonesia (Persero) Tbk. The research method used is descriptive qualitative method. The secondary data used is the financial statements of PT Telkom Indonesia (Persero) Tbk from 2020-2022.The results of this study can be concluded that the performance measurement resumes of the four perspectives of PT Telkom Indonesia (Persero) Tbk in 2020 and 2021 are better than in 2022. The financial perspective shows that company profits fluctuate. The percentage of calculation results using ROA shows a score of 2 with fairly good criteria in 2020-2021 and a score of 1 with not good criteria in 2021-2022. In contrast, the percentage of results calculated using ROE shows a significant decrease, with a score of 1 with not good criteria in 2020-2022. From a customer perspective in terms of customer satisfaction, based on the range of performance measurement results for 2020–2022, it gets a score of 2 and has pretty good criteria. The perspective of internal business processes regarding profit achievement has changed, in 2020-2021 it received a score of 2 with fairly good criteria, and in 2021-2022 it received a score of 1 with not good criteria. However, from the perspective of growth and performance learning, the contribution of employee performance to increasing company revenue varies. In 2020-2021 the score is 2 with fairly good criteria, and in 2021-2022 the score is 1 with not good criteria.