Evaluation of the Performance Measurement System at PT Sinergi Gula Nusantara (PT SGN) Using the Balanced Scorecard Approach to Support Alignment Between Individual and Unit Performance

Abstract

Penelitian ini mengkaji perancangan ulang sistem pengukuran kinerja di PT Sinergi Gula Nusantara (SGN) melalui penerapan kerangka Balanced Scorecard (BSC) yang diintegrasikan ke dalam platform digital bernama Agro Performance Management System (APMS). Sebelum tahun 2024, SGN menggunakan sistem kinerja berbasis kompetensi yang terutama menilai perilaku individu dan pelaksanaan tugas. Meskipun sistem tersebut efektif dalam menilai akuntabilitas personal, sistem ini belum mampu merepresentasikan kinerja operasional pada tingkat unit secara memadai, sehingga menimbulkan kesenjangan antara penilaian kinerja individu dan capaian kinerja organisasi secara nyata. Dengan menggunakan pendekatan deskriptif dan evaluatif yang didukung oleh data kualitatif dan kuantitatif, penelitian ini menelaah dokumen internal, laporan kinerja, serta proses implementasi sistem selama masa transisi tahun 2023–2024. Hasil penelitian menunjukkan bahwa integrasi indikator kinerja tingkat unityaitu produktivitas, rendemen, dan biaya kas ke dalam penilaian kinerja individu mampu memperkuat keselarasan kinerja secara vertikal maupun horizontal. Selain itu, penerapan APMS berbasis BSC meningkatkan transparansi, konsistensi, dan integrasi strategis dalam evaluasi kinerja. Penelitian ini membuktikan bahwa sistem yang telah dirancang ulang tidak hanya berfungsi sebagai mekanisme penilaian kinerja, tetapi juga sebagai alat manajemen strategis yang mendukung transformasi organisasi dan peningkatan kinerja berkelanjutan.

This paper examines the redesign of the performance measurement system at PT Sinergi Gula Nusantara (SGN) through the implementation of a Balanced Scorecard (BSC) framework embedded in a digital platform known as the Agro Performance Management System (APMS). Before 2024, SGN relied on a competency-oriented performance system that primarily assessed individual behavior and task execution. Although suitable for evaluating personal accountability, the system did not adequately represent operational performance at the unit level, resulting in a gap between individual performance ratings and actual organizational outcomes. Using a descriptive and evaluative approach supported by qualitative and quantitative data, this study reviews internal documents, performance reports, and system implementation during the 2023–2024 transition period. The results show that incorporating unit-level indicators productivity, yield (rendemen), and cash cost into individual performance assessments strengthens both vertical and horizontal performance alignment. In addition, the BSC-based APMS improves transparency, consistency, and strategic integration in performance evaluation. The study demonstrates that the revised system serves not only as an assessment mechanism but also as a strategic management tool that supports organizational transformation and sustainable performance improvement.