Business organizations must have strong management skills to compete in today's market, one of which is the performance assessment. Because it analyses both financial and non-financial variables, the balanced scorecard is now a popular idea for performance assessment. The balanced scorecard is also used by the Human Resources Department of PT.ABC to visualize and translate strategy into operational objectives that support behavior and performance. Learning and progress is the most crucial view for HRD PT.ABC and it underpins all other thoughts. This research aims to assess the balanced scorecard learning and development viewpoint in Human Resources Department PT.ABC to build human capital. Based on these goals, the purpose of this study is to examine Human Resources Department PT.ABC human capital development activities. Although various issues were discovered, including a lot of administration, significant staff turnover, and inadequate fulfilment of succession prospects, the balanced scorecard learning and development perspective Human Resources Departement PT.ABC was able to enable the development of its human capital globally successfully.

Balanced scorecard, learning and development perspective, human capital are some of the terms used in this article.