Jurnal Greenation Ilmu Akuntansi · e-ISSN: 2985-7155 · p-ISSN: 2985-7147

Implementation of Balanced Scorecard in Human Resource Management: Learning and Growth Perspective in Telecommunications Industry

Agus Santhuso Rozikin Mohamad Halilintar
Vol. 3 No. 4 (2025) 05 December 2025 Pages 90-96

Abstract

The rapid development of information technology has shifted business competition from industrial-based to information-based competition, requiring companies to implement comprehensive performance measurement systems. This study investigates the implementation of Balanced Scorecard (BSC) in human resource management, specifically focusing on the learning and growth perspective in telecommunications infrastructure companies. Using quantitative research methodology with survey approach, this study examined 44 management-level employees at PT. Persada Sokka Tama. The research analyzes four key variables: employee job satisfaction, training programs, employee turnover, and career path development as predictors of human resource performance. Data analysis employed multiple regression analysis using SPSS 16.0. Results demonstrate that the learning and growth perspective variables collectively explain 86.3% of human resource performance variance (Adjusted R² = 0.863). Employee job satisfaction emerges as the most dominant factor (? = 0.743, p < 0.001), followed by career path development (? = 0.232, p < 0.05). The findings provide empirical evidence that BSC implementation in human resource management can effectively enhance organizational performance through strategic focus on employee development and satisfaction. The study contributes to the literature by demonstrating the practical application of BSC in emerging market contexts and provides actionable insights for HR practitioners in telecommunications industry.

Keywords

Balanced Scorecard Implementation Human Resource Management Learning and Growth Perspective Employee Development Telecommunications Industry