The Implementation of Balanced Scorecard as Performance Measurement: A Case Study of Palm Sugar Business in Indonesia

Abstract

One of the leading commodities to support national food security is sugar palm. Food security is a significant issue in efforts to fulfill food needs and community welfare. In implementing palm sugar business management, the problem faced is the management that has not been integrated from upstream (supply of raw materials) to downstream (commercialization of products). For this reason, management integration is needed starting from the procurement and availability of palm sap raw materials as the only source of raw materials, processing palm sugar products, distribution to products to consumers. One of the performance measurement methods used is the Balanced Scorecard method”performance measurement using the Balanced Scorecard, which is then integrated with AHP. The results showed that the palm sugar business could be said to be profitable because the profitability value is > 0, and it can be said to be efficient with a performance value of 89.03.