ANALISIS KINERJA DALAM PERSPEKTIF BALANCED SCORECARD PADA PERUSAHAAN EKSPOR PT. LOKA FIBER INDONESIA

This study aims to analyze the performance of PT. Loka Fiber Indonesia using the Balanced Scorecard approach. The research applies a descriptive quantitative method by evaluating financial and non-financial performance across four perspectives: financial, customer, internal business processes, and learning and growth. Data were obtained through interviews and documentation, including financial reports and operational records for the period 2022-2024. The results indicate that the company’s performance experienced fluctuations, particularly a decline in financial performance in 2023 followed by improvement in 2024. Nonfinancial performance shows relatively stable internal processes and improved human resource performance, although customer-related indicators remain inconsistent. Overall, the Balanced Scorecard provides a comprehensive view of company performance and highlights areas requiring strategic improvement to support sustainable growth.