Analisis Penerapan Balanced Scoredcard dalam Pengukuran Kinerja Sektor Publik : Studi Literatur

This study aims to analyze the implementation of the Balanced Scorecard (BSC) in measuring the performance of public sector organizations in Indonesia for the 2021–2025 period. The study was conducted using library research, utilizing academic literature and research documents relevant to Balanced Scorecard implementation. The analysis focused on four key BSC perspectives: financial, customer, internal business processes, and learning and growth. The study results indicate that the implementation of the Balanced Scorecard in the public sector is adaptive to the characteristics of each organization. The financial perspective contributes to budget efficiency, but still faces challenges in resource allocation. The customer perspective has proven crucial in increasing public service user satisfaction. The internal business process perspective supports operational efficiency, although bureaucracy and limited data integration remain obstacles. The learning and growth perspective plays a crucial role in human resource development and innovation, but requires ongoing support through training and technology. Overall, the Balanced Scorecard makes a significant contribution to improving transparency, accountability, and the quality of public services. This research is expected to strengthen public sector performance measurement theory and provide practical recommendations for government agencies in developing comprehensive and sustainable performance measurement systems.