Integrasi Transformasi Digital melalui Pendekatan Balanced Scorecard pada PT. Bank NTT

https://doi.org/10.35912/jakman.v6i4.4335
Published: Sep 11, 2025

Abstract:

Purpose: This research seeks to examine the impact of the Balanced Scorecard (BSC) on the successful implementation of digital transformation within the company.

Methodology/approach: This research utilized a descriptive approach combined with a mixed-method strategy. The data collected included both qualitative and quantitative information. Additionally, researchers conducted field surveys to obtain data through interviews and questionnaire responses.

Results/findings: PT. Bank NTT, Tbk has maintained sustainable performance through the implementation of the Balanced Scorecard (BSC), which supports digital transformation, balances strategic goals with technology, and drives long-term business growth.

Conclusions: The integration of the Balanced Scorecard, digital technology, and the SDGs perspective has proven effective in improving organizational performance. This approach supports better decision-making and contributes to sustainable development.

Limitations: The study focuses on BSC-based digital transformation at PT. Bank NTT, Tbk, highlighting service digitization, business transformation, and employee performance. Future research should strengthen the fintech ecosystem and update BSC indicators.

Contribution: As a consideration for PT. Bank NTT, Tbk in analyzing performance by increasing the digital transformation of services to customers and the community. This study can also serve as a literature review for further research on how well businesses do when using the BSC method.

Keywords:
1. Balanced Scorecard
2. Digital Transformation
3. Management Performance
Authors:
1 . Maria Goreti Malut
2 . Susana Purnamasari Baso
3 . Antonius Yohanes William Timuneno
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How to Cite
Malut, M. G., Baso, S. P., & Timuneno, A. Y. W. . (2025). Integrasi Transformasi Digital melalui Pendekatan Balanced Scorecard pada PT. Bank NTT. Jurnal Akuntansi, Keuangan, Dan Manajemen, 6(4), 963–975. https://doi.org/10.35912/jakman.v6i4.4335
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Issue & Section
Vol. 6 No. 4 (2025): September
Articles
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References

    Referensi

    Afiq, M. K., & Ardyanfitri, H. (2021). Analisis Kinerja Manajemen PT Sariguna Primatirta Tbk. Menggunakan Metode Balanced Scorecard Periode 2018-2020. Jurnal Manajemen Dan Inovasi (MANOVA), 4(2), 37-50. doi:https://doi.org/10.15642/manova.v4i2.535

    Fabac, R. (2022). Digital balanced scorecard system as a supporting strategy for digital transformation. Sustainability, 14(15), 9690. doi:https://doi.org/10.3390/su14159690

    Fanany, M. A. (2021). PENGUKURAN KINERJA PERUSAHAAN DENGAN METODE BALANCED SCORECARD PADA PT XYZ. POLITEKNIK NEGERI JAKARTA.

    Fitri, D., & Giyartiningrum, E. (2024). ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. BANK MANDIRI (PERSERO) Tbk. Journal Competency of Business, 8(1), 53-68. doi:https://doi.org/10.47200/jcob.v8i01.2517

    Gawankar, S., Kamble, S., & Raut, R. (2015). Performance Measurement using Balance Score Card and its Applications: A Review. Journal of Supply Chain Management Systems, 4. doi:http://dx.doi.org/10.21863/jscms/2015.4.3.009

    Haidiputri, T. A. N. (2019). Penggunaan Metode Balance Scorecard dalam Pengukuran Kinerja Perusahaan Daerah Air Minum (PDAM) Kota Probolinggo. JURNAL MANAJEMEN BISNIS. doi:https://doi.org/10.33096/jmb.v6i2.221

    Islah, E., & Nuriyah, A. (2024). Factors Affecting Mobile Banking Satisfaction: A Case Study of Bank Syariah Indonesia. Indikator: Jurnal Ilmiah Manajemen dan Bisnis, 8, 70. doi:http://dx.doi.org/10.22441/indikator.v8i3.28024

    Kang, M., Lai, Q., Wang, T., & Jung, C.-H. (2025). Employing the Balanced Scorecard Model in Examining Cloud ERP Performances: An Empirical Study. International Journal of Enterprise Information Systems (IJEIS), 20(1), 1-23. doi:https://doi.org/10.4018/IJEIS.386133

    Laksmita, V. A., & JANUARTI, I. (2011). Analisis Pengukuran Kinerja Perusahaan Dengan Metode Balanced Scorecard (Studi Kasus Pada PT. Bank Jateng Cabang Utama Semarang). Universitas Diponegoro.

    Luthfia, F., Mulyana, R., & Ramadani, L. (2022). Studi Kasus Pengaruh Tata Kelola Ti Terhadap Transformasi Digital Dan Kinerja Bank B. ZONAsi: Jurnal Sistem Informasi, 4(2), 100-116. doi:https://doi.org/10.31849/zn.v4i2.11085

    Madsen, D. Ø. (2025). Balanced Scorecard: History, Implementation, and Impact. Encyclopedia, 5(1), 39. doi:https://doi.org/10.3390/encyclopedia5010039

    Manuain, D. W., Tuati, N. F., & Usman, H. (2022). Assessment of Organizational Performance with Balanced Scorecard Approach in the Era of the Covid 19 Pandemic at NTT Bank (Case study at Bank NTT in East Nusa Tenggara Region). Paper presented at the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021).

    Marpeka, L., & Susena, K. C. (2018). ANALISIS KINERJA PT. BANK PEMBIAYAAN RAKYAT SYARIAH SAFIR BENGKULU. Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah, 1(1). doi:https://doi.org/http://dx.doi.org/10.29300/ba.v1i1.849

    Norliani, Sari, M. N., Sigid, M., Safarudin, Jaya, R., Baharuddin, & Nugraha, A. R. (2024). TRANSFORMASI DIGITAL DAN DAMPAKNYA PADA ORGANISASI. Jurnal Review Pendidikan Dan Pengajaran. doi: https://doi.org/https://doi.org/10.31004/jrpp.v7i3.31987

    Putra, D. O., Amalia, R., & Kusumastuti, R. (2023). Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan Pada Perusahaan Yang Go Public Di Bursa Efek Indonesia (Studi Kasus Pada PT. Indofood Sukses Makmur Tbk. Periode 2020-2022). Profit: Jurnal Manajemen, Bisnis Dan Akuntansi, 2(3), 179-194. doi:https://doi.org/10.58192/profit.v2i3.995

    Ramadhani, S., & Husada, L. M. (2025). IMPLEMENTASI MANAJEMEN RISIKO DALAM MENINGKATKAN KOMPETENSI INDUSTRI PERBANKAN DI INDONESIA. Journal of Management and Innovation Entrepreneurship (JMIE), 2(2), 1820-1825. doi:https://doi.org/10.70248/jmie.v2i2.1859

    Rombang, M. I., Alexander, S. W., & Mintalangi, S. (2024). Penerapan Balanced Scorecard dalam Menilai Kinerja Perusahaan pada PT. Bank SulutGo Cabang Utama. Jurnal LPPM Bidang EkoSosBudKum.

    Rupilu, W. (2022). ANALISIS BALANCE SCORECARD DALAM MENILAI KINERJA PADA BPJS KETENAGAKERJAAN KANTOR CABANG NUSA TENGGARA TIMUR. Media Mahardhika, 21(1), 178-186. doi:https://doi.org/10.29062/mahardika.v21i1.526

    Sagala, S. A., & Siagian, V. (2021). Penilaian Kinerja Menggunakan Metode Balanced Scorecard Pada Perusahaan Sektor Farmasi Sebelum dan Semasa Covid (2019-2020) yang Terdaftar di BEI. . Jurnal Ekonomi & Manajemen Universitas Bina Sarana Informatika. doi:https://doi.org/10.31294/jp.v17i2

    Surya, C. L., & Rukmana, A. (2018). Analisis pengukuran kinerja perusahaan menggunakan pendekatan balanced scorecard pada PT. Hikmah Multivision Pamekasan. Aktiva: Jurnal Akuntansi dan Investasi, 3(2), 126-141. doi:https://doi.org/http://dx.doi.org/10.53712/aktiva.v3i2.463

    Tandiawan, W. (2022). Business perfomance evaluation of a recreation company in Indonesia using balanced scorecard. Jurnal Akuntansi, Keuangan, Dan Manajemen, 3(4), 359-373. doi:https://doi.org/10.35912/jakman.v3i4.1453

    Vebtasvili, V. (2024). Model Of Digital Transformation in Banking Sector. Jurnal Riset Akuntansi dan Bisnis Airlangga Vol, 9(1), 74-94. doi:https://doi.org/10.20473/jraba.v9i1.56487

    Wang, B., Tao, F., Fang, X., Liu, C., Liu, Y., & Freiheit, T. (2021). Smart manufacturing and intelligent manufacturing: A comparative review. Engineering, 7(6), 738-757. doi:https://doi.org/10.1016/j.eng.2020.07.017

    Winasis, S., ., & Riyanto, S. (2020). Transformasi Digital di Industri Perbankan Indonesia : Impak pada Stress Kerja Karyawan. doi:https://doi.org/10.19105/iqtishadia.v7i1.3162

    Wutun, M. B. M. G., & Man, S. (2023). Balanced scorecard: Performance measurement of state-owned enterprises. Journal of Management Science (JMAS), 6(4), 714-720. doi:https://doi.org/10.35335/jmas.v6i4.324

    Yawson, R. M., & Paros, A. K. (2023). Systems perspective of the use of the balanced scorecard for organization development and change. Sage Open, 13(4), 21582440231218064. doi:https://doi.org/10.1177/21582440231218064

  1. Referensi
  2. Afiq, M. K., & Ardyanfitri, H. (2021). Analisis Kinerja Manajemen PT Sariguna Primatirta Tbk. Menggunakan Metode Balanced Scorecard Periode 2018-2020. Jurnal Manajemen Dan Inovasi (MANOVA), 4(2), 37-50. doi:https://doi.org/10.15642/manova.v4i2.535
  3. Fabac, R. (2022). Digital balanced scorecard system as a supporting strategy for digital transformation. Sustainability, 14(15), 9690. doi:https://doi.org/10.3390/su14159690
  4. Fanany, M. A. (2021). PENGUKURAN KINERJA PERUSAHAAN DENGAN METODE BALANCED SCORECARD PADA PT XYZ. POLITEKNIK NEGERI JAKARTA.
  5. Fitri, D., & Giyartiningrum, E. (2024). ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. BANK MANDIRI (PERSERO) Tbk. Journal Competency of Business, 8(1), 53-68. doi:https://doi.org/10.47200/jcob.v8i01.2517
  6. Gawankar, S., Kamble, S., & Raut, R. (2015). Performance Measurement using Balance Score Card and its Applications: A Review. Journal of Supply Chain Management Systems, 4. doi:http://dx.doi.org/10.21863/jscms/2015.4.3.009
  7. Haidiputri, T. A. N. (2019). Penggunaan Metode Balance Scorecard dalam Pengukuran Kinerja Perusahaan Daerah Air Minum (PDAM) Kota Probolinggo. JURNAL MANAJEMEN BISNIS. doi:https://doi.org/10.33096/jmb.v6i2.221
  8. Islah, E., & Nuriyah, A. (2024). Factors Affecting Mobile Banking Satisfaction: A Case Study of Bank Syariah Indonesia. Indikator: Jurnal Ilmiah Manajemen dan Bisnis, 8, 70. doi:http://dx.doi.org/10.22441/indikator.v8i3.28024
  9. Kang, M., Lai, Q., Wang, T., & Jung, C.-H. (2025). Employing the Balanced Scorecard Model in Examining Cloud ERP Performances: An Empirical Study. International Journal of Enterprise Information Systems (IJEIS), 20(1), 1-23. doi:https://doi.org/10.4018/IJEIS.386133
  10. Laksmita, V. A., & JANUARTI, I. (2011). Analisis Pengukuran Kinerja Perusahaan Dengan Metode Balanced Scorecard (Studi Kasus Pada PT. Bank Jateng Cabang Utama Semarang). Universitas Diponegoro.
  11. Luthfia, F., Mulyana, R., & Ramadani, L. (2022). Studi Kasus Pengaruh Tata Kelola Ti Terhadap Transformasi Digital Dan Kinerja Bank B. ZONAsi: Jurnal Sistem Informasi, 4(2), 100-116. doi:https://doi.org/10.31849/zn.v4i2.11085
  12. Madsen, D. Ø. (2025). Balanced Scorecard: History, Implementation, and Impact. Encyclopedia, 5(1), 39. doi:https://doi.org/10.3390/encyclopedia5010039
  13. Manuain, D. W., Tuati, N. F., & Usman, H. (2022). Assessment of Organizational Performance with Balanced Scorecard Approach in the Era of the Covid 19 Pandemic at NTT Bank (Case study at Bank NTT in East Nusa Tenggara Region). Paper presented at the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021).
  14. Marpeka, L., & Susena, K. C. (2018). ANALISIS KINERJA PT. BANK PEMBIAYAAN RAKYAT SYARIAH SAFIR BENGKULU. Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah, 1(1). doi:https://doi.org/http://dx.doi.org/10.29300/ba.v1i1.849
  15. Norliani, Sari, M. N., Sigid, M., Safarudin, Jaya, R., Baharuddin, & Nugraha, A. R. (2024). TRANSFORMASI DIGITAL DAN DAMPAKNYA PADA ORGANISASI. Jurnal Review Pendidikan Dan Pengajaran. doi: https://doi.org/https://doi.org/10.31004/jrpp.v7i3.31987
  16. Putra, D. O., Amalia, R., & Kusumastuti, R. (2023). Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan Pada Perusahaan Yang Go Public Di Bursa Efek Indonesia (Studi Kasus Pada PT. Indofood Sukses Makmur Tbk. Periode 2020-2022). Profit: Jurnal Manajemen, Bisnis Dan Akuntansi, 2(3), 179-194. doi:https://doi.org/10.58192/profit.v2i3.995
  17. Ramadhani, S., & Husada, L. M. (2025). IMPLEMENTASI MANAJEMEN RISIKO DALAM MENINGKATKAN KOMPETENSI INDUSTRI PERBANKAN DI INDONESIA. Journal of Management and Innovation Entrepreneurship (JMIE), 2(2), 1820-1825. doi:https://doi.org/10.70248/jmie.v2i2.1859
  18. Rombang, M. I., Alexander, S. W., & Mintalangi, S. (2024). Penerapan Balanced Scorecard dalam Menilai Kinerja Perusahaan pada PT. Bank SulutGo Cabang Utama. Jurnal LPPM Bidang EkoSosBudKum.
  19. Rupilu, W. (2022). ANALISIS BALANCE SCORECARD DALAM MENILAI KINERJA PADA BPJS KETENAGAKERJAAN KANTOR CABANG NUSA TENGGARA TIMUR. Media Mahardhika, 21(1), 178-186. doi:https://doi.org/10.29062/mahardika.v21i1.526
  20. Sagala, S. A., & Siagian, V. (2021). Penilaian Kinerja Menggunakan Metode Balanced Scorecard Pada Perusahaan Sektor Farmasi Sebelum dan Semasa Covid (2019-2020) yang Terdaftar di BEI. . Jurnal Ekonomi & Manajemen Universitas Bina Sarana Informatika. doi:https://doi.org/10.31294/jp.v17i2
  21. Surya, C. L., & Rukmana, A. (2018). Analisis pengukuran kinerja perusahaan menggunakan pendekatan balanced scorecard pada PT. Hikmah Multivision Pamekasan. Aktiva: Jurnal Akuntansi dan Investasi, 3(2), 126-141. doi:https://doi.org/http://dx.doi.org/10.53712/aktiva.v3i2.463
  22. Tandiawan, W. (2022). Business perfomance evaluation of a recreation company in Indonesia using balanced scorecard. Jurnal Akuntansi, Keuangan, Dan Manajemen, 3(4), 359-373. doi:https://doi.org/10.35912/jakman.v3i4.1453
  23. Vebtasvili, V. (2024). Model Of Digital Transformation in Banking Sector. Jurnal Riset Akuntansi dan Bisnis Airlangga Vol, 9(1), 74-94. doi:https://doi.org/10.20473/jraba.v9i1.56487
  24. Wang, B., Tao, F., Fang, X., Liu, C., Liu, Y., & Freiheit, T. (2021). Smart manufacturing and intelligent manufacturing: A comparative review. Engineering, 7(6), 738-757. doi:https://doi.org/10.1016/j.eng.2020.07.017
  25. Winasis, S., ., & Riyanto, S. (2020). Transformasi Digital di Industri Perbankan Indonesia : Impak pada Stress Kerja Karyawan. doi:https://doi.org/10.19105/iqtishadia.v7i1.3162
  26. Wutun, M. B. M. G., & Man, S. (2023). Balanced scorecard: Performance measurement of state-owned enterprises. Journal of Management Science (JMAS), 6(4), 714-720. doi:https://doi.org/10.35335/jmas.v6i4.324
  27. Yawson, R. M., & Paros, A. K. (2023). Systems perspective of the use of the balanced scorecard for organization development and change. Sage Open, 13(4), 21582440231218064. doi:https://doi.org/10.1177/21582440231218064