ANALISIS KINERJA PERUSAHAAN PADA SEKTOR PERHOTELAN DENGAN MENGGUNAKAN PENDEKATAN BALANCED SCORECARD (BSC) BERBASIS DATA ENVELOPMENT ANALYSIS (DEA)

Tazkira Fatharani Dewi, - and Denny Andriana, - and Alfira Sofia, - (2025) ANALISIS KINERJA PERUSAHAAN PADA SEKTOR PERHOTELAN DENGAN MENGGUNAKAN PENDEKATAN BALANCED SCORECARD (BSC) BERBASIS DATA ENVELOPMENT ANALYSIS (DEA). S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini bertujuan mengukur kinerja perusahaan sektor perhotelan yang terdaftar di Bursa Efek Indonesia (BEI) dengan mengintegrasikan Balanced Scorecard (BSC) dan Data Envelopment Analysis (DEA). Sampel terdiri dari delapan perusahaan subsektor Tourism, Restaurant, and Hotel tahun 2024, dipilih berdasarkan kelengkapan pelaporan dan fokus bisnis. Data sekunder diperoleh dari laporan tahunan dan laporan keuangan, mencakup indikator keuangan, pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan. Hasil menunjukkan lima perusahaan (BUVA, INPP, JIHD, PJAA, SHID) mencapai efisiensi penuh (skor = 1), sementara tiga lainnya (PSKT, PNSE, JSPT) belum efisien. Benchmarking mengidentifikasi peer group sebagai acuan perbaikan, di mana perusahaan efisien memiliki strategi diversifikasi pendapatan, efisiensi biaya, dan inovasi layanan. Analisis proyeksi DEA menunjukkan potensi peningkatan signifikan pada pendapatan dan produktivitas perusahaan belum efisien. Integrasi BSC dan DEA terbukti efektif dalam memberikan gambaran komprehensif kinerja dan strategi peningkatan efisiensi. This study aims to measure the performance of hospitality sector companies listed on the Indonesia Stock Exchange (IDX) by integrating the Balanced Scorecard (BSC) and Data Envelopment Analysis (DEA). The sample consists of eight companies in the Tourism, Restaurant, and Hotel subsector in 2024, selected based on the completeness of reporting and primary business focus. Secondary data were obtained from annual reports and financial statements, covering financial, customer, internal business process, and learning and growth indicators. The results show that five companies (BUVA, INPP, JIHD, PJAA, SHID) achieved full efficiency (score = 1), while three others (PSKT, PNSE, JSPT) were not yet efficient. Benchmarking identified peer groups as improvement references, where efficient companies applied consistent strategies in revenue diversification, cost efficiency, and service innovation. DEA projection analysis revealed significant potential for increasing revenue and productivity in inefficient companies. The integration of BSC and DEA proved effective in providing a comprehensive overview of performance and strategies to improve efficiency.

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Item Type:	Thesis (S1)
Additional Information:	ID SINTA Dosen Pembimbing Denny Andriana 5996554 Alfira Sofia 259602
Uncontrolled Keywords:	Balanced Scorecard, Data Envelopment Analysis, efisiensi teknis, kinerja perusahaan, perhotelan. Balanced Scorecard, Data Envelopment Analysis, technical efficiency, company performance, hospitality.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User:	Tazkira Fatharani Dewi
Date Deposited:	09 Sep 2025 06:46
Last Modified:	09 Sep 2025 06:46
URI:	http://repository.upi.edu/id/eprint/137480

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