Revolutionizing Success: Unleashing the Power of Sustainability Balanced Scorecard for Optimal Performance in Transportation Services
DOI:
https://doi.org/10.22441/ijiem.v5i3.25027Kata Kunci:
Analitycal hierarchy process-AHP, Performance measurement, Sustainability balanced scorecard-SBSC, Transportation service companiesAbstrak
This study aimed to understand and analyze the performance measurement system within transportation service companies, focusing on the Sustainability Balanced Scorecard approach. Specifically, it outlined a process for developing a performance measurement strategy for PT Maju Logistik Transportindo, utilizing the Sustainability Balanced Scorecard (SBSC) and Analytical Hierarchy Process (AHP) methodologies. The research revealed prevalent issues often overlooked in transportation service companies during their internal assessments. Previously, PT Maju Logistik Transportindo's performance assessment primarily centered on financial aspects, neglecting a comprehensive evaluation. The Sustainability BSC method employed at the company expanded the evaluation to encompass four balanced scorecard perspectives—financial, customer, internal business, growth and learning—incorporating additional environmental and social viewpoints. This quantitative descriptive research employed survey methods, utilizing interviews and questionnaires for primary data collection. The process involved developing indicators grouped into the five perspectives of the Sustainability Balanced Scorecard to design performance measurements. The Analysis Hierarchy Process (AHP) was used to assign weights and priorities to each perspective. The result of measuring the performance of PT Maju Logistik Transportindo using BSC Sustainability is 91% which means it is very healthy if based on performance criteria.Unduhan
Referensi
Adhiguna, B., & Sulistiyo, D. (2019). Measurement and Improvement Analysis of Applications and Services with IT Balanced Scorecard on Online Transportation in Bandung. International Conference on Business, Economic, Social Sciences and Humanities (ICOBEST 2018), 190–194. https://doi.org 10.2991/icobest-18.2018.42
Bps.go.id. (2022). Ekonomi Indonesia Tahun 2022 Tumbuh 5,31 Persen. Bps.Go.Id. https://www.bps.go.id/id/pressrelease/2023/02/06/1997/ekonomi-indonesia-tahun-2022-tumbuh-5-31-persen.html
Burhany, D. I., Novianty, I., Suwondo, S., Akuntansi, J., & Bandung, N. (2021). Pengukuran Kinerja Lingkungan dengan Sustainability Balanced Scorecard: Seimbang, Komprehensif, dan Strategis. Jurnal Riset Akuntansi Dan Keuangan, 9(1), 149–164. https://doi.org/10.17509/jrak.v9i1.26296
Hardono, J., Ponda, H., Sukmanawan, D., Affandi, A., Pribadi, A. P. Y., Hariyani, D. S., Muliati, Hermanto, B., Rivani, Adhiguna, B., Sulistiyo, D., Honi, A., Ambarwati S, R., Rika Maharani, I. A., Budiasih, I. G. A. N., Kusjono, G., Ratnasari, P., Rosie, L. N., Idayati, F., … Suparto. (2018). Balanced Scorecard Untuk Menilai Kinerja Perusahaan (Baraya Travel Bandung). Jurnal Riset Bisnis Dan Manajemen, 5(2), 1–15. https://doi.org/10.23969/jrbm.v12i2.2396
Hermanto, B., & Rivani. (2018). The Organization Performance Analysis Based on Balanced. 3(2), 101–109. https://doi.org/10.57151/jeko.v3i2.382
Hoglund, et al. (2021), "Strategic management accounting in the public sector context: the case of the Swedish Transport Administration", Journal of Public Budgeting, Accounting & Financial Management, 33(4), pp. 468-486. https://doi.org/10.1108/JPBAFM-12-2019-0180
Kicova, E., Rosnerova, Z., Ponisciakova, O., & Gajanova, L. (2023). Concept for the Customer Perspective of the Balanced Scorecard (BSC) System in Bus Transport Companies in the Slovak Republic. Systems, 11(12), 575. https://doi.org/10.3390/systems11120575
Lu, M. T., Hsu, C. C., Liou, J. J. H., & Lo, H. W. (2018). A hybrid MCDM and sustainability-balanced scorecard model to establish sustainable performance evaluation for international airports. Journal of Air Transport Management, 71, 9–19. https://doi.org/10.1016/j.jairtraman.2018.05.008
Nurul Annisa. (2018). Analisa Pengukuran Kinerja Perusahaan Menggunakan Persfektif Keuangan,Persfektif Pelanggan,Persfektif Proses Bisnis Internal dan Persfektif Pertumbuhan dan Pembelajaran (Balance Scorecard) Pada PT Gapura Angkasa. Jurnal Ekobis Dewantara,1(9). https://jurnalfe.ustjogja.ac.id/index.php/ekobis/article/view/594
Olszańska, S., & Prokopiuk, I. (2021). Balanced scorecard as an effective method for process management in a transport company. In Scientific Journal of Silesian University of Technology. Series Transport, 111, 119–128. https://doi.org/10.20858/sjsutst.2021.111.10
Pascual, et al (2021). Performance evaluation of a road freight transportation company through SCOR metrics. Case Studies on Transport Policy, 9(4), 1431-1439.
https://doi.org/10.1016/j.cstp.2021.07.001
Pribadi, A. P. Y., & Hariyani, D. S. (2022). Analisis Kinerja Keuangan Menggunakan Balance Scorecard Pada Perusahaan Pt. Kereta Api Indonesia (Persero). SIMBA: Seminar Inovasi Manajemen Bisnis dan Akuntansi, September 2022. https://prosiding.unipma.ac.id/index.php/SIMBA/article/viewFile/3255/2603
Rosie, L. N., & Idayati, F. (2018). Balance scorecard dalam Pengukuran kinerja PT Kereta Api Indonesia (Persero) DAOP VIII Surabaya. Skripsi: Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya.
Z. F. Rosyada, N. B. Puspitasari, A. Susanty, A. R. Andini, and R. Rumita, "analisis logistic service quality untuk meningkatkan kualitas layanan jasa pengiriman jne express," jurnal teknik industri, 15(2), 73-81. https://doi.org/10.14710/jati.15.2.73-81
Rusmandani, P., & Fauzia, S. N. (2020). Peningkatan Kinerja Angkutan Kota di Kota Kupang dalam Kerangka Balanced Scorecard. Jurnal Penelitian Sekolah Tinggi Transportasi Darat, 11(2), 66–67. https://doi.org/10.55511/jpsttd.v11i2.556
Sari, S., & Lestari, M. F. (2021). Analisis Efektifitas Kinerja Organisasi Menggunakan Kombinasi Metode Balanced Scorecard dan Analytical Hierarchy Process. Journal of Industrial and Manufacture Engineering, 5(1), 7–14. https://doi.org/10.31289/jime.v5i1.4075
Sukmanawan, D., & Affandi, A. (2019). Balanced Scorecard Untuk Menilai Kinerja Perusahaan (Baraya Travel Bandung). Jurnal Riset Bisnis Dan Manajemen, 12(2), 89-99. https://doi.org/10.23969/jrbm.v12i2.2396
Susanty, A., Bakhtar, A., & Merridian, T. (2018). Using Sustainable Balanced Scorecard and Graph Theoretic Approach to Make Decision in Reverse Logistic. E3S Web of Conferences, 73:13022 https://doi.org/10.1051/e3sconf/20187313022
Wang, J. S., Liu, C. H., & Chen, Y. T. (2022). Green sustainability balanced scorecard—Evidence from the Taiwan liquefied natural gas industry. Environmental Technology and Innovation, 28(51), 102862. https://doi.org/10.1016/j.eti.2022.102862
Yusdinata, Z., & Irawati, J. (2021). Perancangan Pengukuran Kinerja Perusahaan Logistik Menggunakan Metode Balanced Scorecard (Studi Kasus PT. Centric Logistik Indonesia). Jurnal Industri Kreatif (JIK), 5(01), 43. https://doi.org/10.36352/jik.v5i01.206
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
The copyright to this article is transferred to Universitas Mercu Buana (UMB) if and when the article is accepted for publication. The undersigned hereby transfers any and all rights in and to the paper including without limitation all copyrights to UMB. The undersigned hereby represents and warrants that the paper is original and that he/she is the author of the paper, except for material that is clearly identified as to its original source, with permission notices from the copyright owners where required. The undersigned represents that he/she has the power and authority to make and execute this assignment.
We declare that:
1. This paper has not been published in the same form elsewhere.
2. It will not be submitted anywhere else for publication prior to acceptance/rejection by this Journal.
3. A copyright permission is obtained for materials published elsewhere and which require this permission for reproduction.
Furthermore, I/We hereby transfer the unlimited rights of publication of the above mentioned paper in whole to UMB. The copyright transfer covers the exclusive right to reproduce and distribute the article, including reprints, translations, photographic reproductions, microform, electronic form (offline, online) or any other reproductions of similar nature.
The corresponding author signs for and accepts responsibility for releasing this material on behalf of any and all co-authors. This agreement is to be signed by at least one of the authors who have obtained the assent of the co-author(s) where applicable. After submission of this agreement signed by the corresponding author, changes of authorship or in the order of the authors listed will not be accepted.
Retained Rights/Terms and Conditions
1. Authors retain all proprietary rights in any process, procedure, or article of manufacture described in the Work.
2. Authors may reproduce or authorize others to reproduce the Work or derivative works for the authors personal use or for company use, provided that the source and the UMB copyright notice are indicated, the copies are not used in any way that implies UMB endorsement of a product or service of any employer, and the copies themselves are not offered for sale.
3. Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.









