ANALISIS BALANCED SCORECARD DALAM MENGUKUR PENINGKATAN KINERJA KARYAWAN PT. DTHREE SUKSES MULIA DI KOTA TASIKMALAYA PASCA PEMBIAYAAN SYARIAH

Abstract

This study was conducted to determine the improvement in employee performance after PT Dthree Sukses Mulia in Tasikmalaya City received sharia financing. Performance assessment was conducted using the Balanced Scorecard approach which includes four main perspectives, namely financial aspects, customer satisfaction, internal business processes, and learning and human resource development. The research method used was a descriptive quantitative approach, with data collection techniques through questionnaire distribution, direct observation, company documentation, and data triangulation. This study used a total sampling technique for all 41 employees as respondents. Data analysis was carried out using correlation and multiple regression techniques, with hypothesis testing at a significance level of 0.05. The r table value at n = 41 was 0.304. The results showed that the four Balanced Scorecard perspectives had a significant relationship to employee performance: financial (r = 0.487), customer (r = 0.776), internal business processes (r = 0.627), and learning and growth (r = 0.838); all calculated r values were greater than the r table (0.304). This confirms that Islamic financing has a positive impact on employee performance. These findings are expected to contribute to the development of performance management concepts and serve as a practical reference for MSMEs in the creative sector to increase their competitiveness.

Keywords: Balanced Scorecard, Employee Performance Improvement, Finance, Customer Satisfaction, Human Resources, MSMEs.