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Abstract

Balanced scorecard (BSC) adalah kumpulan indikator kinerja utama untuk strategi organisasi atau perusahaan mana pun. Manfaat utama dari penggunaan BSC adalah untuk memperjelas dan alat komunikasi strategi, alat penyelarasan tujuan dengan target, dan sebagai alat untuk meninjau kinerja. Tujuan dari Literatur ini adalah untuk menganalisis lebih jauh terkait dengan manfaat dari penerapan BSC. Penelitian ini menggunakan systematic literature review (SLR). Sampel yang digunakan bersumber dari beberapa platform dengan total keseluruhan 50 artikel yang menjadi dasar dalam pembuatan artikel. Hasil penelitian menunjukkan bahwa terdapat kesesuaian teori yang dipaparkan oleh Kaplan dan Norton dengan hasil tinjauan literatur. Selain itu, penulis juga menemukan beberapa manfaat lain yang juga dipaparkan oleh peneliti sebelumnya yaitu BSC berguna sebagai alat pengawasan atau monitoring, BSC juga mampu untuk meningkatkan kualitas pelayanan pada organisasi yang bersifat jasa/ layanan dan BSC memiliki manfaat kepada para pemangku kepentingan maupun pemegang saham.

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Usman, A. ., Mediaty , M. ., Ansar , A. D. A. ., Utami , A. P. ., Nurafifah, I. P. ., & Nasution, N. (2022). Manfaat Pengimplementasian Balanced Scorecard: Sebuah Literatur. Economics and Digital Business Review, 3(2), 432–452. https://doi.org/10.37531/ecotal.v3i2.312
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