ANALISIS KINERJA STRATEGIS DENGAN PENDEKATAN BALANCED SCORECARD: STUDI KASUS PADA INDUSTRI GARMEN JASA MAKLON

Abstrak

This study aims to evaluate the strategic performance of PT Leaders World, a garment company operating under the maklon (outsourcing) service model, using the Balanced Scorecard (BSC) approach. The main focus of this research is to examine how the company sustains its competitiveness through a comprehensive performance measurement system that covers financial, customer, internal process, and learning and growth perspectives. A descriptive quantitative method with a case study design was applied, utilizing secondary data from the company’s internal reports for the 2021–2023 period, including financial statements, export volume, and non-financial indicators. The research instrument consisted of a BSC assessment sheet that mapped targets and actual achievements, which were then analyzed using descriptive statistics in the form of percentages and averages. The findings reveal that the company’s overall strategic performance score reached 93.06%, with the highest achievement in the customer perspective (28.30%) and the lowest in the financial perspective (36.20% out of a 40% weight). These results suggest that the company’s strategy is relatively effective in maintaining profitability, customer satisfaction, production quality, and human resource development. However, challenges remain in liquidity management, export market diversification, and employee retention. This study confirms that the Balanced Scorecard is a relevant tool for evaluating strategic performance in Indonesia’s garment maklon industry and contributes theoretically to the broader discourse on performance management.

Penelitian ini bertujuan untuk mengevaluasi kinerja strategis PT Leaders World, sebuah perusahaan garmen berbasis jasa maklon, melalui pendekatan Balanced Scorecard (BSC). Fokus utama kajian ini adalah bagaimana perusahaan mampu menjaga daya saing dengan pengukuran kinerja yang komprehensif, mencakup aspek keuangan, pelanggan, proses internal, serta pembelajaran dan pertumbuhan. Metode penelitian menggunakan pendekatan kuantitatif deskriptif dengan rancangan studi kasus, di mana data sekunder yang dianalisis berasal dari laporan internal perusahaan periode 2021–2023, termasuk laporan keuangan, volume ekspor, serta indikator non-keuangan. Instrumen penelitian berupa lembar penilaian BSC yang memetakan target dan realisasi indikator, kemudian diolah menggunakan analisis deskriptif berupa persentase dan rata-rata. Hasil penelitian menunjukkan skor kinerja strategis sebesar 93,06%, dengan capaian tertinggi pada perspektif pelanggan (28,30%) dan terendah pada perspektif keuangan (36,20% dari bobot 40%). Temuan ini mengindikasikan efektivitas strategi perusahaan dalam menjaga profitabilitas, kepuasan pelanggan, kualitas proses produksi, serta pengembangan SDM. Namun, kelemahan masih terlihat pada aspek likuiditas, diversifikasi pasar ekspor, dan retensi karyawan. Penelitian ini menegaskan bahwa Balanced Scorecard merupakan alat evaluasi yang relevan bagi industri garmen jasa maklon di Indonesia, sekaligus memberikan kontribusi teoretis pada pengembangan literatur manajemen kinerja.