Desain Pengukuran Kinerja pada PT BSL dengan Kerangka Sustainability Balanced Scorecard Berbasis Nilai

Abstract

Industri kelapa sawit menghadapi tantangan dalam menerapkan prinsip keberlanjutan karena sistem pengukuran kinerja perusahaan masih cenderung berfokus pada aspek keuangan dan belum mengintegrasikan dimensi ekonomi, sosial, dan lingkungan secara sistematis. Penelitian ini mengidentifikasi indikator kinerja pada proses bisnis pengolahan CPO, memetakan dan menganalisis keterkaitannya dalam kerangka Sustainability Balanced Scorecard (SBSC) dengan dimensi Triple Bottom Line (TBL), dan value-driven business process pada PT BSL. Metode yang digunakan adalah exploratory sequential mixed methods melalui analisis tematik dan Fuzzy Delphi Method (FDM). Hasil penelitian menghasilkan 11 indikator kinerja yang seluruhnya valid dan relevan dengan didominasi oleh dimensi ekonomi dan nilai efficiency, quality, compliance, dan integration. Penelitian ini menghasilkan kerangka SBSC berbasis nilai yang dapat menjadi dasar pengembangan sistem pengukuran kinerja yang lebih terstruktur, terintegrasi, dan berorientasi pada keberlanjutan di PT BSL.

The palm oil industry faces challenges in implementing sustainability principles, as corporate performance measurement systems still tend to focus on financial aspects and have not systematically integrated economic, social, and environmental dimensions. This study identifies performance indicators within the CPO processing business process and maps and analyzes their relationships within the Sustainability Balanced Scorecard (SBSC) framework, Triple Bottom Line (TBL) dimensions, and value-driven business processes at PT BSL. An exploratory sequential mixed methods approach was employed using thematic analysis and the Fuzzy Delphi Method (FDM). The results identified 11 performance indicators, all of which were found to be valid and relevant, with a predominance of the economic dimension and the values of efficiency, quality, compliance, and integration. This study proposes a value-based SBSC framework that can serve as a foundation for developing a more structured, integrated, and sustainability-oriented performance measurement system at PT BSL.