Pengukuran Kinerja Internal Klub Sepakbola PT Bali Bintang Sejahtera Tbk Menggunakan Pendekatan Balance Scorecard
Abstract
The development of Indonesian football in 2024 is developing better, it is marked by the U-23 national team competing in the semifinals of the Asian Cup and the 2024 League 1 event which began implementing the VAR system at the end of the season and Persib Bandung who won League 1 in 2024 closed the series of League 1 seasons in 2023-2024. Especially for league 1, based on article excerpts from liputan6.com, the results of the latest research conducted by the BRI Research Institute in June 2023, organizing BRI league 1 has the potential to create a greater money turnover (economic output) for the Indonesian economy, which reaches around Rp 9 trillion. Which means that the BRI league 1 competition for the 2023-2024 season will have a positive economic impact on the main stakeholders to revive the populist economic chain and increase the income of MSME players. This study aims to measure the internal performance of the PT Bali Bintang Sejahtera Tbk football club using the balance scorecard approach. The population in this study is the audit report of PT Bali Bintang Sejahtera Tbk during 2019 to 2023. This measurement includes financial perspectives, customer perspectives, internal process perspectives, internal process perspectives and learning and growth perspectives. The results of the study are as follows performance in 2020-2021 is better than the previous year period, based on a review of four perspectives: finance, customers, internal business processes, learning and growth.
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