ANALISIS PENGUKURAN KINERJA PERUSAHAAN DENGAN MENGGUNAKAN METODE SUSTAINABLE BALANCE SCORECARD (Studi Kasus PT Surya Indah Food Multirasa)

This study aims to analyze corporate performance using the Sustainability Balanced Scorecard (SBSC) approach at PT Surya Indah Food Multirasa. The background of this research lies in the need for companies to evaluate performance not only from a financial perspective but also through non-financial dimensions, including customers, internal business processes, learning and growth, as well as social and environmental aspects. The research employed a quantitative descriptive-analytical approach, utilizing primary data collected through observation, interviews, and questionnaires, alongside secondary data such as financial reports and operational archives. Performance evaluation was conducted by determining Key Performance Indicators (KPIs), assigning weights using the Analytic Hierarchy Process (AHP), measuring with the Objective Matrix (OMAX), and assessing results through the Traffic Light System (TLS). The findings indicate that PT Surya Indah Food Multirasa demonstrates strong performance in the financial and customer perspectives, as reflected in increased revenues, net profits, and customer growth. However, weaknesses remain in the learning and growth perspective, particularly regarding the inconsistency of employee training programs. Meanwhile, from the social and environmental perspective, the company has made positive contributions by providing public facilities, though the rising use of electricity and water highlights challenges in achieving long-term efficiency. Overall, the implementation of SBSC provides a more comprehensive performance evaluation compared to traditional approaches. These results serve as a foundation for the company to formulate improvement strategies, particularly in enhancing human resource development programs and promoting environmental resource efficiency.