Performance Measurement Through Balanced Scorecard Approach

  • Lukman Chalid Universitas Muslim Indonesia
  • Darwis Lannai Universitas Muslim Indonesia
  • Muhammad Syafi'i A. Basalamah Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia
Keywords: Balanced Scorecard Approach, Performance Measurement


The purpose of this research is to assess the performance of health centers using the Balanced Scorecard (BSC) framework from four perspectives: the customer perspective, the internal process perspective, the learning and growth perspective, and the financial perspective. The BSC application is intended to measure organizational performance from a variety of perspectives, not just financial ones; there must be a balance of financial and non-financial perspectives. This means that BSC is a strategic approach to evaluating an organization's performance that balances the interests of various stakeholders by balancing short- and long-term objectives.


Download data is not yet available.


Atkinson, A. A., Balakrishnan, R., Booth, P., & Cote, J. M. (1997). New directions in management accounting research. Journal of management accounting research, 9, 79.

Charter, O. (2015). Okanagan Charter: An international charter for health promoting universities and colleges. In International Conference on Health Promoting Universities & Colleges: Kelowna, BC, Canada.

Rangkuti, F. (2015). Personal SWOT analysis. Gramedia Pustaka Utama.

Jerome, Paul J.(2001). Mengevaluasi Kinerja Karyawan. Penerbit PPM: Jakarta.

Kaplan, R. S. (2009). Conceptual foundations of the balanced scorecard. Handbooks of management accounting research, 3, 1253-1269.

Mulyadi, J. S. (2001). Sistem perencanaan dan pengendalian manajemen. Yogyakarta: Aditya Media.

Newton, J., Dooris, M., Wills, J. (2016). Healthy universities: an example of a whole- system health-promoting setting IUHPE – Global Health Promotion Vol. 23, No. 1

Prawirosentono, S. 1999. Kebijakan Kinerja Karyawan. BPFE UGM, Yogyakarta

Ruky, A. S. (2002). Sistem manajemen kinerja. Gramedia Pustaka Utama.

Tunggal, A. W. (2001). Memahami Konsep Economic Value Added (EVA) dan Value Based Management (VBM). Jakarta: Harvarindo, 1.

How to Cite
Chalid, L., Lannai, D., & Basalamah, M. S. A. (2021). Performance Measurement Through Balanced Scorecard Approach. JURNAL MANAJEMEN BISNIS, 8(2), 352 - 359.

Most read articles by the same author(s)