Analysis of Balanced Scorecard (BSC) on Human Resource Performance: An Empirical Study in Telecommunications Companies
DOI:
https://doi.org/10.38035/jgia.v3i4.565Keywords:
Balanced Scorecard, Human Resource Performance, Learning and Growth Perspective, Employee Satisfaction, Career DevelopmentAbstract
This study examines the implementation of Balanced Scorecard (BSC) as a performance measurement tool for human resource management in telecommunications infrastructure companies. The research focuses on the learning and growth perspective as the foundation for organizational success. Using a quantitative descriptive approach with case study methodology, this research surveyed 44 employees at supervisor level and above at PT. Persada Sokka Tama. Data collection employed questionnaires with Likert scale measurements, and validity and reliability tests were conducted using SPSS version 16. The study investigates the influence of employee satisfaction, training programs, employee turnover, and career path development on human resource performance. Results show that learning and growth perspective variables collectively have a significant influence on human resource performance. Variations in job satisfaction, training, turnover, and career path variables account for 86.3% of employee performance, according to the coefficient of determination (Adjusted R Square) of 0.863. Other variables not included in this study account for the remaining 13.7%. Partial analysis reveals that employee job satisfaction and career path significantly impact performance, while training and turnover variables show non-significant effects. Multiple regression analysis using F-test and t-test at 95% confidence level with ? 0.05 confirms these findings.
References
Kaplan, R. S., & Norton, D. P. (1996). Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business Review Press.
Mulyadi. (2001). Balanced Scorecard: Contemporary Management Tools for Multiplying Company Financial Performance. Jakarta: Salemba Empat.
Niven, P. R. (2005). Balanced Scorecard Diagnostic: Maintaining Maximum Performance. Jakarta: Elex Media Komputindo.
Pangabean, M. S. (2004). Human Resource Management. Jakarta: Ghalia Indonesia.
Mangkuprawira, S. (2002). Strategic Human Resource Management. Jakarta: Ghalia Indonesia.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Agus Santhuso, Rozikin, Cicih Ratnasih

This work is licensed under a Creative Commons Attribution 4.0 International License.
Hak cipta :
Penulis yang mempublikasikan manuskripnya di jurnal ini menyetujui ketentuan berikut:
- Hak cipta pada setiap artikel adalah milik penulis.
- Penulis mengakui bahwa Jurnal Greenation Ilmu Akuntansi (JGIA) berhak menjadi yang pertama menerbitkan dengan lisensi Creative Commons Attribution 4.0 International (Attribution 4.0 International CC BY 4.0) .
- Penulis dapat mengirimkan artikel secara terpisah, mengatur distribusi non-eksklusif manuskrip yang telah diterbitkan dalam jurnal ini ke versi lain (misalnya, dikirim ke repositori institusi penulis, publikasi ke dalam buku, dll.), dengan mengakui bahwa manuskrip telah diterbitkan pertama kali di JGIA.




















