The Balanced Scorecard as a Basis for Formulating Policies to Improve Construction Company Performance (Case Study: PT XYZ)

Authors

  • Stephen Boas Manurung Institut Pertanian Bogor, Indonesia
  • Nimmi Zulbainarni Institut Pertanian Bogor, Indonesia
  • Anggraini Sukmawati Institut Pertanian Bogor, Indonesia

DOI:

https://doi.org/10.38142/ijesss.v7i5.2067

Keywords:

Balanced Scorecard, Strategy Map, Key Performance Indicators (KPIS), Company Performance, Construction Company

Abstract

Construction service companies play an important role in supporting infrastructure development in Indonesia. PT XYZ experienced a decline in its assets during the 2020–2025 period, indicating the need for a comprehensive performance evaluation to support performance improvement. This study aims to analyze the company's performance using the Balanced Scorecard approach and to
develop a Strategy Map, Key Performance Indicators (KPIs), and strategic policy recommendations. A mixed-methods approach was employed using primary data collected through interviews, questionnaires, and observations, as well as secondary data obtained from company reports and relevant literature. The findings indicate that the customer and internal business process perspectives demonstrate good performance, whereas the financial and learning and growth perspectives still require improvement. Based on these findings, a Strategy Map, KPIs, and strategic policy recommendations were developed to support the sustainable improvement of PT XYZ's performance.

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Published

2026-09-27

How to Cite

Manurung, S. B., Zulbainarni, N., & Sukmawati, A. (2026). The Balanced Scorecard as a Basis for Formulating Policies to Improve Construction Company Performance (Case Study: PT XYZ). International Journal of Environmental, Sustainability and Social Science, 7(5), 1253 – 1262. https://doi.org/10.38142/ijesss.v7i5.2067

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