PERANCANGAN SISTEM PENGUKURAN KINERJA PERUSAHAAN MENGGUNAKAN METODE BALANCED SCORECARD DAN OBJECTIVE MATRIX (Studi kasus pada PT. PNM Mekaar Cabang Aesesa)

Performance measurement systems that focus solely on financial aspects are often unable to provide a comprehensive overview of organizational performance, particularly in microfinance institutions. PT PNM Mekaar Aesesa Branch requires a performance measurement system capable of integrating both financial and non-financial indicators to support strategic decision-making. This study aims to design a performance measurement system using the Balanced Scorecard (BSC) and Objective Matrix (OMAX) methods. The BSC approach was employed to translate the company's vision and mission into strategic objectives based on four perspectives: financial, customer, internal business process, and learning and growth. Furthermore, the Analytical Hierarchy Process (AHP) was used to determine the weight of each performance indicator, while OMAX and the Traffic Light System (TLS) were applied to measure and evaluate performance. The results indicate that the proposed system successfully generated key performance indicators aligned with the company's strategic objectives and provided a more objective and comprehensive performance assessment. The evaluation revealed that several indicators had not yet achieved the established targets and therefore required corrective actions. This study offers practical implications by providing a performance measurement framework that can be utilized as a sustainable tool for performance evaluation and control at PT PNM Mekaar Aesesa Branch.