Main Article Content
Abstract
The objective of this study is to evaluate the performance of PT Angkasa Pura II using the balanced scorecard methodology. According to the Slovin formula, there were 98 employees in the sample size. The essential data included in this study was gathered by distributing questionnaires to all participants. The SPSS version 23 software for the Windows operating system facilitates the use of multiple regression as the data analysis technique in this study. Furthermore, the study also included descriptive statistical analysis. This analysis encompassed doing classical assumption tests, which consisted of normality testing, heteroscedasticity testing, and multicollinearity testing. Additionally, all hypotheses underwent partial, simultaneous, and coefficient of determination tests. The findings of this study suggest that the financial, customer, internal business, and growth and learning perspectives collectively and partially exert a favorable and statistically significant impact on the performance of PT Angkasa Pura II (Persero).
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References
- Abdurrachman, A., Givan, B. G. B., Amalia, R. A. R., Riesmiyantiningtias, N. R. N., Kusuma, A. B. K. A. B., & Putra, A. S. (2022). Implementation of the Balanced Scorecard as a measuring tool for company performance (Case Study at PT. ARS Maju Sentosa). International Journal of Educational Research and Social Sciences (IJERSC), 3(2), 1049-1058.
- Abida, W. P. N., Nazar, M. R., & Muslih, M. (2018). Pengaruh balanced scorecard terhadap kinerja karyawan (studi kasus pada BPJS Ketenagakerjaan Cabang Pekalongan). EProceedings of Management, 5(1). https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/view/6259
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- Amer, F., Hammoud, S., Khatatbeh, H., Lohner, S., Boncz, I., & Endrei, D. (2022). The deployment of balanced scorecard in health care organizations: is it beneficial? A systematic review. BMC health services research, 22(1), 1-14.
- Anantyo, P. (2018). Penilaian kinerja e-commerce pada unit usaha mikro dengan perspektif balance scorecard (perspektif keuangan, perspektif pelanggan, perspektif bisnis internal, dan perspektif pertumbuhan dan pembelajaran) di kota Semarang. Unika Soegijapranata Semarang. http://repository.unika.ac.id/id/eprint/16511
- Angelia, D., & Suryaningsih, R. (2015). The effect of environmental performance and corporate social responsibility disclosure towards financial performance (Case study to manufacture, infrastructure, and service companies that listed at Indonesia stock exchange). Procedia-Social and Behavioral Sciences, 211, 348–355. https://doi.org/10.1016/j.sbspro.2015.11.045
- Annisa, N. (2018). Analisis pengukuran kinerja perusahaan menggunakan perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal dan perspektif pertumbuhan pembelajaran (balance score card). Jurnal Ekobis Dewantara, 1(9), 61–74. http://jurnalfe.ustjogja.ac.id/index.php/ekobis/article/view/594
- Aryani, Y. A., & Setiawan, D. (2020). Balanced scorecard: Is it beneficial enough? A literature review. Asian Journal of Accounting Perspectives, 13(1), 65-84.
- Barus, I. S. L., Mulyawan, H. R., & Christina, V. (2017). Studi penerapan sistem penilaian kinerja dilihat dari perspektif balanced scorecard di Universitas Widyatama (studi kasus pada fakultas ekonomi Universitas Widyatama). http://repository.widyatama.ac.id/handle/123456789/8497
- Benková, E., Gallo, P., Balogová, B., & Nemec, J. (2020). Factors affecting the use of balanced scorecard in measuring company performance. Sustainability, 12(3), 1178.
- Betto, F., Sardi, A., Garengo, P., & Sorano, E. (2022). The Evolution of Balanced Scorecard in Healthcare: A Systematic Review of Its Design, Implementation, Use, and Review. International Journal of Environmental Research and Public Health, 19(16), 10291.
- Camilleri, M. A. (2021). Using the balanced scorecard as a performance management tool in higher education. Management in Education, 35(1), 10-21.
- Carayannis, E., Kostis, P., Dinçer, H., & Yüksel, S. (2022). Balanced-scorecard-based evaluation of knowledge-oriented competencies of distributed energy investments. Energies, 15(21), 8245.
- Davis, S., & Albright, T. (2004). An investigation of the effect of balanced scorecard implementation on financial performance. Management Accounting Research, 15(2), 135–153. https://doi.org/10.1016/j.mar.2003.11.001
- Deddy, M., & Veithzal, R. (2011). Kepemimpinan dan perilaku organisasi. Jakarta: Raja Wali Pers.
- Febriani, I. (2015). Analisis pengukuran kinerja dengan menggunakan pendekatan balanced scorecard pada Pt. Angkasa Pura I (Persero) Bandar Udara Juand. STIE Perbanas Surabaya. http://eprints.perbanas.ac.id/4386/
- Galib, M., & Hidayat, M. (2018). Analisis kinerja perusahaan dengan menggunakan pendekatan balanced scorecard pada PT. Bosowa Propertindo. SEIKO: Journal of Management & Business, 2(1), 92–112. https://doi.org/10.37531/sejaman.v2i1.345
- Gazi, F., Atan, T., & Kılıç, M. (2022). The assessment of internal indicators on the balanced scorecard measures of sustainability. Sustainability, 14(14), 8595.
- Haidiputri, T. A. N. (2019). Penggunaan Metode Balance Scorecard dalam Pengukuran Kinerja Perusahaan Daerah Air Minum (PDAM) Kota Probolinggo. Jurnal Manajemen Bisnis, 6(2), 59-68.
- Hamdalah, M. R., & Muhammad, K. (2021). Analisis Kinerja Perusahaan Sebagai Upaya Meningkatkan Kinerja Perusahaan Menggunakan Metode Balanced Scorecard (Studi Kasus: PT. XYZ). Jurnal Pendidikan dan Teknologi Indonesia, 1(1), 27-33.
- Hariyanto, E. (2019). Analisis Hubungan Strategi Bisnis, Model Pengukuran Kinerja, Kinerja Perusahaan dan Nilai Perusahaan (Studi Empiris pada Indeks Islam Jakarta). BAJ: Behavioral Accounting Journal, 2(1), 99-111.
- Hernawan, M. R. G. (2018). Identifikasi kelemahan toserba kartika dengan metode balanced scorecard (studi kasus pada Toserba Kertika Cilacap). https://dspace.uii.ac.id/handle/123456789/7730
- Julyanto, O., Wirani, A. P., & Nurhikmat, M. (2022). ANALISA PENGUKURAN KINERJA PERUSAHAAN DENGAN PENDEKATAN BALANCED SCORECARD. Journal of Industrial Engineering & Management Research, 3(4), 268-278.
- Kaplan, R. S., & Norton, D. P. (1996). Using the balanced scorecard as a strategic management system. https://www.academia.edu/download/32320664/Kaplan_Norton_Balanced_Scorecard_-_3_articles.pdf#page=36
- Kurniasari, V. (2017). Analisis kinerja perusahaan menggunakan metode balanced scorecard (studi kasus pada PT. Aditya Sentana Agro). Agora, 5(1). https://publication.petra.ac.id/index.php/manajemen-bisnis/article/view/5288
- Mangkunegara, A. P., & Prabu, A. (2016). Evaluasi kinerja sumber daya manusia, cetakan ketiga. Bandung: Refika Aditama.
- Mio, C., Costantini, A., & Panfilo, S. (2022). Performance measurement tools for sustainable business: A systematic literature review on the sustainability balanced scorecard use. Corporate social responsibility and environmental management, 29(2), 367-384.
- Nazari-Shirkouhi, S., Mousakhani, S., Tavakoli, M., Dalvand, M. R., Šaparauskas, J., & Antuchevičienė, J. (2020). Importance-performance analysis based balanced scorecard for performance evaluation in higher education institutions: an integrated fuzzy approach. Journal of Business Economics and Management, 21(3), 647-678.
- Nurdin, R. H. (2019). Pengukuran Kinerja Perusahaan Pada Pt. Yyy Dengan Menggunakan Metode Balanced Scorecard. Jurnal Manajemen Bisnis Dan Kewirausahaan, 3(3).
- Prayudi, A., & Tanjung, M. (2018). Analisis kinerja perusahaan dengan metode balanced scorecard pada PT. Ria Busana Medan. Jurnal Manajemen, 4(2), 126–130. http://www.ejournal.lmiimedan.net/index.php/jm/article/view/33
- Qomariah, N. (2013). Kinerja manajemen perguruan tinggi ditinjau dari perspektif pelanggan dan perspektif pembelajaran dan pertumbuhan (studi kasus pada Universitas Muhammadiyah Jember). Journal of Accounting and Investment, 14(1), 32–49. http://journal.umy.ac.id/index.php/ai/article/view/494
- Rangkuti, F. (2013). SWOT–balanced scorecard. Gramedia Pustaka Utama.
- Rangkuti, F. (2016). Teknik membedah kasus bisnis analisis SWOT. Kompas gramedia.
- Retnawan, W. A. D. (2016). Analisa kinerja perusahaan dengan menggunakan pendekatan balance scorecard (studi kasus pada PT United Tracktor, TBK). Jurnal Berkala Ilmiah Efisiensi, 16(3). https://ejournal.unsrat.ac.id/index.php/jbie/article/view/13231
- Saraswati, P., Darmawan, D., & Suamba, K. (2017). Analisis Kinerja Perusahaan CV. Bali Indah dengan Metode Balanced Scorecard. Jurnal manajemen agribisnis (Journal of agribusiness management), 5(1). https://pdfs.semanticscholar.org/982b/d3e397b9c407a26753b26b8e1b4de9003c87.pdf
- Saryanti, E., & Tiningrum, E. (2020). Analisis pengaruh perspektif-perspektif balanced scorecard terhadap kinerja perusahaan pada perusahaan daerah air minum Karanganyar. Journal of Management, Business and Education, 7(1), 25–36. https://doi.org/10.36587/exc.v7i1.623
- Simamora, H. (2004). Manajemen sumber daya manusia edisi ketiga. Yogyakarta: Stie Ykpn.
- Styaningrum, F., & Riani, A. L. (2015). Analisis kinerja perusahaan dengan metode balanced scorecard pada Kusuma Sahid Prince Hotel Surakarta. https://jurnal.fkip.uns.ac.id/index.php/s2ekonomi/article/view/6813
- Sudarmaji, E., Putri, I. M., Nasip, I., Muslim, M., & Oktrivina, A. Unveiling the Nexus between Green Accounting, Environmental Performance and Corporate Social Responsibility Disclosure for Profitability Maximization.
- Tawse, A., & Tabesh, P. (2023). Thirty years with the balanced scorecard: What we have learned. Business Horizons, 66(1), 123-132.
- Tuan, T. T. (2020). The impact of balanced scorecard on performance: The case of Vietnamese commercial banks. Journal of Asian Finance, Economics and Business, 7(1), 71-79.
- Widyastuti, I. T., Indriana, I., Umar, A., & Bawono, A. (2017). Analisis kinerja perusahaan dengan metode balanced scorecard (studi kasus PT XYZ bergerak di bidang telekomunikasi). Jurnal Administrasi Dan Kesekretarisan, 2(2), 124–137. http://journal.starki.id/index.php/JAK/article/view/35/0
- Wiguna, E. P., & Wirawati, N. G. P. (2017). Penerapan balanced scorecard pada pengukuran kinerja Trans Sarbagita. E-Jurnal Akuntansi, 1072–1100. https://ojs.unud.ac.id/index.php/akuntansi/article/download/33411/21306
- Yassin, A., Al Musadieq, M., & Afrianty, T. W. (2016). Pengaruh balanced scorecard dan knowledge management terhadap kinerja karyawan dan kinerja perusahaan (studi pada karyawan PT Semen Indonesia (Persero) Tbk). Brawijaya University. https://www.neliti.com/publications/86838/pengaruh-balanced-scorecard-dan-knowledge-management-terhadap-kinerja-karyawan
References
Abdurrachman, A., Givan, B. G. B., Amalia, R. A. R., Riesmiyantiningtias, N. R. N., Kusuma, A. B. K. A. B., & Putra, A. S. (2022). Implementation of the Balanced Scorecard as a measuring tool for company performance (Case Study at PT. ARS Maju Sentosa). International Journal of Educational Research and Social Sciences (IJERSC), 3(2), 1049-1058.
Abida, W. P. N., Nazar, M. R., & Muslih, M. (2018). Pengaruh balanced scorecard terhadap kinerja karyawan (studi kasus pada BPJS Ketenagakerjaan Cabang Pekalongan). EProceedings of Management, 5(1). https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/view/6259
Alimudin, A., Falani, A. Z., Mudjanarko, S. W., & Limantara, A. D. (2019). Analisis pengaruh penerapan perspektif balanced scorecard terhadap peningkatan kinerja UMKM. EkoNiKa Jurnal Ekonomi Universitas Kadiri, 4(1), 1–17. http://repository.narotama.ac.id/id/eprint/790
Amer, F., Hammoud, S., Khatatbeh, H., Lohner, S., Boncz, I., & Endrei, D. (2022). The deployment of balanced scorecard in health care organizations: is it beneficial? A systematic review. BMC health services research, 22(1), 1-14.
Anantyo, P. (2018). Penilaian kinerja e-commerce pada unit usaha mikro dengan perspektif balance scorecard (perspektif keuangan, perspektif pelanggan, perspektif bisnis internal, dan perspektif pertumbuhan dan pembelajaran) di kota Semarang. Unika Soegijapranata Semarang. http://repository.unika.ac.id/id/eprint/16511
Angelia, D., & Suryaningsih, R. (2015). The effect of environmental performance and corporate social responsibility disclosure towards financial performance (Case study to manufacture, infrastructure, and service companies that listed at Indonesia stock exchange). Procedia-Social and Behavioral Sciences, 211, 348–355. https://doi.org/10.1016/j.sbspro.2015.11.045
Annisa, N. (2018). Analisis pengukuran kinerja perusahaan menggunakan perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal dan perspektif pertumbuhan pembelajaran (balance score card). Jurnal Ekobis Dewantara, 1(9), 61–74. http://jurnalfe.ustjogja.ac.id/index.php/ekobis/article/view/594
Aryani, Y. A., & Setiawan, D. (2020). Balanced scorecard: Is it beneficial enough? A literature review. Asian Journal of Accounting Perspectives, 13(1), 65-84.
Barus, I. S. L., Mulyawan, H. R., & Christina, V. (2017). Studi penerapan sistem penilaian kinerja dilihat dari perspektif balanced scorecard di Universitas Widyatama (studi kasus pada fakultas ekonomi Universitas Widyatama). http://repository.widyatama.ac.id/handle/123456789/8497
Benková, E., Gallo, P., Balogová, B., & Nemec, J. (2020). Factors affecting the use of balanced scorecard in measuring company performance. Sustainability, 12(3), 1178.
Betto, F., Sardi, A., Garengo, P., & Sorano, E. (2022). The Evolution of Balanced Scorecard in Healthcare: A Systematic Review of Its Design, Implementation, Use, and Review. International Journal of Environmental Research and Public Health, 19(16), 10291.
Camilleri, M. A. (2021). Using the balanced scorecard as a performance management tool in higher education. Management in Education, 35(1), 10-21.
Carayannis, E., Kostis, P., Dinçer, H., & Yüksel, S. (2022). Balanced-scorecard-based evaluation of knowledge-oriented competencies of distributed energy investments. Energies, 15(21), 8245.
Davis, S., & Albright, T. (2004). An investigation of the effect of balanced scorecard implementation on financial performance. Management Accounting Research, 15(2), 135–153. https://doi.org/10.1016/j.mar.2003.11.001
Deddy, M., & Veithzal, R. (2011). Kepemimpinan dan perilaku organisasi. Jakarta: Raja Wali Pers.
Febriani, I. (2015). Analisis pengukuran kinerja dengan menggunakan pendekatan balanced scorecard pada Pt. Angkasa Pura I (Persero) Bandar Udara Juand. STIE Perbanas Surabaya. http://eprints.perbanas.ac.id/4386/
Galib, M., & Hidayat, M. (2018). Analisis kinerja perusahaan dengan menggunakan pendekatan balanced scorecard pada PT. Bosowa Propertindo. SEIKO: Journal of Management & Business, 2(1), 92–112. https://doi.org/10.37531/sejaman.v2i1.345
Gazi, F., Atan, T., & Kılıç, M. (2022). The assessment of internal indicators on the balanced scorecard measures of sustainability. Sustainability, 14(14), 8595.
Haidiputri, T. A. N. (2019). Penggunaan Metode Balance Scorecard dalam Pengukuran Kinerja Perusahaan Daerah Air Minum (PDAM) Kota Probolinggo. Jurnal Manajemen Bisnis, 6(2), 59-68.
Hamdalah, M. R., & Muhammad, K. (2021). Analisis Kinerja Perusahaan Sebagai Upaya Meningkatkan Kinerja Perusahaan Menggunakan Metode Balanced Scorecard (Studi Kasus: PT. XYZ). Jurnal Pendidikan dan Teknologi Indonesia, 1(1), 27-33.
Hariyanto, E. (2019). Analisis Hubungan Strategi Bisnis, Model Pengukuran Kinerja, Kinerja Perusahaan dan Nilai Perusahaan (Studi Empiris pada Indeks Islam Jakarta). BAJ: Behavioral Accounting Journal, 2(1), 99-111.
Hernawan, M. R. G. (2018). Identifikasi kelemahan toserba kartika dengan metode balanced scorecard (studi kasus pada Toserba Kertika Cilacap). https://dspace.uii.ac.id/handle/123456789/7730
Julyanto, O., Wirani, A. P., & Nurhikmat, M. (2022). ANALISA PENGUKURAN KINERJA PERUSAHAAN DENGAN PENDEKATAN BALANCED SCORECARD. Journal of Industrial Engineering & Management Research, 3(4), 268-278.
Kaplan, R. S., & Norton, D. P. (1996). Using the balanced scorecard as a strategic management system. https://www.academia.edu/download/32320664/Kaplan_Norton_Balanced_Scorecard_-_3_articles.pdf#page=36
Kurniasari, V. (2017). Analisis kinerja perusahaan menggunakan metode balanced scorecard (studi kasus pada PT. Aditya Sentana Agro). Agora, 5(1). https://publication.petra.ac.id/index.php/manajemen-bisnis/article/view/5288
Mangkunegara, A. P., & Prabu, A. (2016). Evaluasi kinerja sumber daya manusia, cetakan ketiga. Bandung: Refika Aditama.
Mio, C., Costantini, A., & Panfilo, S. (2022). Performance measurement tools for sustainable business: A systematic literature review on the sustainability balanced scorecard use. Corporate social responsibility and environmental management, 29(2), 367-384.
Nazari-Shirkouhi, S., Mousakhani, S., Tavakoli, M., Dalvand, M. R., Šaparauskas, J., & Antuchevičienė, J. (2020). Importance-performance analysis based balanced scorecard for performance evaluation in higher education institutions: an integrated fuzzy approach. Journal of Business Economics and Management, 21(3), 647-678.
Nurdin, R. H. (2019). Pengukuran Kinerja Perusahaan Pada Pt. Yyy Dengan Menggunakan Metode Balanced Scorecard. Jurnal Manajemen Bisnis Dan Kewirausahaan, 3(3).
Prayudi, A., & Tanjung, M. (2018). Analisis kinerja perusahaan dengan metode balanced scorecard pada PT. Ria Busana Medan. Jurnal Manajemen, 4(2), 126–130. http://www.ejournal.lmiimedan.net/index.php/jm/article/view/33
Qomariah, N. (2013). Kinerja manajemen perguruan tinggi ditinjau dari perspektif pelanggan dan perspektif pembelajaran dan pertumbuhan (studi kasus pada Universitas Muhammadiyah Jember). Journal of Accounting and Investment, 14(1), 32–49. http://journal.umy.ac.id/index.php/ai/article/view/494
Rangkuti, F. (2013). SWOT–balanced scorecard. Gramedia Pustaka Utama.
Rangkuti, F. (2016). Teknik membedah kasus bisnis analisis SWOT. Kompas gramedia.
Retnawan, W. A. D. (2016). Analisa kinerja perusahaan dengan menggunakan pendekatan balance scorecard (studi kasus pada PT United Tracktor, TBK). Jurnal Berkala Ilmiah Efisiensi, 16(3). https://ejournal.unsrat.ac.id/index.php/jbie/article/view/13231
Saraswati, P., Darmawan, D., & Suamba, K. (2017). Analisis Kinerja Perusahaan CV. Bali Indah dengan Metode Balanced Scorecard. Jurnal manajemen agribisnis (Journal of agribusiness management), 5(1). https://pdfs.semanticscholar.org/982b/d3e397b9c407a26753b26b8e1b4de9003c87.pdf
Saryanti, E., & Tiningrum, E. (2020). Analisis pengaruh perspektif-perspektif balanced scorecard terhadap kinerja perusahaan pada perusahaan daerah air minum Karanganyar. Journal of Management, Business and Education, 7(1), 25–36. https://doi.org/10.36587/exc.v7i1.623
Simamora, H. (2004). Manajemen sumber daya manusia edisi ketiga. Yogyakarta: Stie Ykpn.
Styaningrum, F., & Riani, A. L. (2015). Analisis kinerja perusahaan dengan metode balanced scorecard pada Kusuma Sahid Prince Hotel Surakarta. https://jurnal.fkip.uns.ac.id/index.php/s2ekonomi/article/view/6813
Sudarmaji, E., Putri, I. M., Nasip, I., Muslim, M., & Oktrivina, A. Unveiling the Nexus between Green Accounting, Environmental Performance and Corporate Social Responsibility Disclosure for Profitability Maximization.
Tawse, A., & Tabesh, P. (2023). Thirty years with the balanced scorecard: What we have learned. Business Horizons, 66(1), 123-132.
Tuan, T. T. (2020). The impact of balanced scorecard on performance: The case of Vietnamese commercial banks. Journal of Asian Finance, Economics and Business, 7(1), 71-79.
Widyastuti, I. T., Indriana, I., Umar, A., & Bawono, A. (2017). Analisis kinerja perusahaan dengan metode balanced scorecard (studi kasus PT XYZ bergerak di bidang telekomunikasi). Jurnal Administrasi Dan Kesekretarisan, 2(2), 124–137. http://journal.starki.id/index.php/JAK/article/view/35/0
Wiguna, E. P., & Wirawati, N. G. P. (2017). Penerapan balanced scorecard pada pengukuran kinerja Trans Sarbagita. E-Jurnal Akuntansi, 1072–1100. https://ojs.unud.ac.id/index.php/akuntansi/article/download/33411/21306
Yassin, A., Al Musadieq, M., & Afrianty, T. W. (2016). Pengaruh balanced scorecard dan knowledge management terhadap kinerja karyawan dan kinerja perusahaan (studi pada karyawan PT Semen Indonesia (Persero) Tbk). Brawijaya University. https://www.neliti.com/publications/86838/pengaruh-balanced-scorecard-dan-knowledge-management-terhadap-kinerja-karyawan