“…So it is necessary to measure using the Balanced Scorecard, where the measuring instrument used covers all aspects. The aspects covered in the Balanced Scorecard are grouped into four main perspectives, namely financial perspective, customer perspective, internal business perspective, and learning & growth perspective (Fitria et al, 2021). All BSC perspectives are related to each other which are summarized in a "cause and effect relationship" (Rahim & Radjab, 2017).…”