ANALISIS BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021 -2024

This study aims to analyze the implementation of the Balanced Scorecard (BSC) as a performance measurement tool in transportation sector companies focusing on land transportation in Indonesia. This study uses a quantitative descriptive method sourced from financial reports and annual reports listed on the Indonesia Stock Exchange for the period 2021-2024. The results of this study indicate that the measurement of financial perspective performance measured by NPM, ROE, DER and CR overall performance is not good. The measurement of customer perspective performance measured by customer cash shows quite good performance. The measurement of internal business process perspective measured by operating profit shows quite good performance in each period 2021-2024. The measurement of growth and learning perspective measured by employee productivity shows quite good performance. Keywords : Balanced Scorecard, measurement of financial performance of companies, transportation sector companies