Financial Performance Analysis Using a Balanced Scorecard (Case Study of PT. Mustika Ratu Tbk.)
Analisis Kinerja Keuangan Dengan Balanced Scorecard (Studi Kasus PT. Mustika Ratu Tbk.)
DOI:
https://doi.org/10.21070/ups.5346Keywords:
Balanced Scorecard, Financial PerformanceAbstract
This research aims to analyze and understand the Balanced Scorecard with its four perspectives in assessing performance at PT. Mustika Ratu Tbk. This type of research uses quantitative descriptive research with data collection techniques in the form of secondary data, namely based on financial report data from the company PT Mustika Ratu Tbk. during the 2019-2022 period via the Indonesian Stock Exchange (BEI). The results show that the four perspectives have quite good performance and influence the assessment of company performance. The financial perspective is considered quite good because the ROA value fluctuates, but profits tend to increase. The customer perspective has increased showing the company's ability to maintain and increase the number of customers. The internal business process perspective is considered good even though it experienced a decline due to the Covid-19 pandemic. The learning and growth perspective uses unstable employee productivity because pandemic and employees retiring.
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