Penerapan Balanced Scorecard (BSC) sebagai Sistem Pengendalian Manajemen dalam Meningkatkan Kinerja Organisasi Sektor Publik
DOI:
https://doi.org/10.31004/joecy.v6i1.8309Keywords:
Balanced Scorecard, Management Control System, Public Sector, Organizational Performance, Qualitative Literature Review.Abstract
This study examines the implementation of the Balanced Scorecard (BSC) as a management control system to improve organizational performance in the public sector. Using a qualitative literature review method, this research synthesizes 20 scholarly articles published between 2021 and 2025 that focus on BSC adoption in public organizations. The findings indicate that BSC plays a critical role in aligning strategic objectives, performance indicators, and operational activities, enhancing both financial and non-financial performance. The effectiveness of BSC implementation is influenced by leadership commitment, organizational culture, human resource quality, and information system readiness. Additionally, challenges such as resistance to change, limited resources, and data constraints can hinder its success. The study concludes that BSC serves not only as a performance measurement tool but also as a comprehensive management control system, contributing to improved efficiency, accountability, and stakeholder satisfaction in public sector organizations. Recommendations for practice and further research are provided.
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