Balanced Scorecard Reimagined: Srategi Multidimensi Untuk Kinerja, Keberlanjutan, Dan Transformasi Digital

Lusy, Lusy and Hermanto, Yustinus Budi and Purbiyati, Yuliana Sri and Tjahjono, Monica Tjandra (2025) Balanced Scorecard Reimagined: Srategi Multidimensi Untuk Kinerja, Keberlanjutan, Dan Transformasi Digital. Jurnal Ilmiah Edunomika, 9 (4). pp. 1-9. ISSN 2598-1153

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Official URL: https://jurnal.stie-aas.ac.id/index.php/jie/articl...

Abstract

This study synthesizes eight recent articles that repositon the Balanced Scorecard (BSC) from merely a performance measurement tool to a multidimensional, adaptive, and strategically relevant management system in the digital era. Through a multi-method and interdisciplinary approach, the article demonstrates how BSC has evolved by integrating sustainability aspects (ESG), digital transformation, and various sectoral contexts, including SMEs, the public sector, education, and post-pandemic industries. The findings reveal that the Sustainability Balanced Scorecard (SBSC) has become a more inclusive model, addressing stakeholder interests and responding to market and technological dynamics. This article offers not only theoretical contributions, by combining BSC, ESG, contingency, and dynamic capabilities theories; but also practical implications for managers, academics, and system developers to adopt a more flexible, measurable, and sustainable strategic framework.

Item Type:	Article
Uncontrolled Keywords:	Balanced Scorecard (BSC), Sustainability (ESG), Digital Transformation, Strategic Management
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Lusy Lusy
Date Deposited:	24 Feb 2026 08:40
Last Modified:	24 Feb 2026 08:40
URI:	http://repositori.ukdc.ac.id/id/eprint/2557

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