Analisis Penerapan Balance Scorecard (BSC) untuk Meningkatkan Kinerja UMKM : Studi Kasus pada UMKM Mie Ayam dan Bakso Cak No

Diva Fanesintya; Rizza Alvia; Renda Febriana; Muhammad Akzail Ilham S; Annisa Herawati; Mochamad Reza Adiyanto

doi:10.54066/jmbe-itb.v3i1.2768

Authors

Diva Fanesintya Universitas Trunojoyo Madura
Rizza Alvia Universitas Trunojoyo Madura
Renda Febriana Universitas Trunojoyo Madura
Muhammad Akzail Ilham S Universitas Trunojoyo Madura
Annisa Herawati Universitas Trunojoyo Madura
Mochamad Reza Adiyanto Universitas Trunojoyo Madura

DOI:

https://doi.org/10.54066/jmbe-itb.v3i1.2768

Keywords:

Balance, Scorecard, MSMEs, Performance

Abstract

Micro, Small and Medium Enterprises or often abbreviated as MSMEs require effective management tools to achieve optimal and sustainable performance. Balance Scorecard is a strategic management system that aims to describe the organization's strategic mission into operational goals and performance benchmarks with various perspectives. This research was conducted on one of the chicken noodle and meatball businesses, namely Cak No's, to analyze the application of the Balance Scorecard for the business he runs. The method used is a mix of methods with data obtained from interviews, observations, and simple business documents The results of the study show that 3 perspectives of the balance scorecard are declared to be achieved. In other words, the Cak No chicken noodle business has a good performance in terms of finances, customers, and internal business processes.

References

Dzulhadi, A. A., Wulandari, P., Aziz, N. A., Windani, A., & Pratiwi, R. (2022). Analisis Penerapan Prespektif Balanced Scorecard terhadap Kinerja UMKM (Studi Empiris Warmindo di Kota Semarang). Prosiding Seminar Nasional Akuntansi Dan Manajemen (SENAMA), 127–136. https://doi.org/10.52353/senama.v0i0.276

Hartini, H., & Habibi, D. (2023). Pengelolaan Kinerja Berbasis Balanced Scorecard. Indo-Fintech Intellectuals: Journal of Economics and Business, 3(2), 198–209. https://doi.org/10.54373/ifijeb.v3i2.156

Husain, R. A., & Pura, R. (2021). Pengaruh Aspek Pengukuran Kinerja Dalam Balanced Scorecard Terhadap Daya Saing Perusahaan Pdam Kota Makassar. Jae: Jurnal Akuntansi Dan Ekonomi , 6(1), 66–74. https://doi.org/10.29407/jae.v6i1.14204

Kurniawan, D. (2022). Analisis Pengaruh Penerapan Perspektif Balanced Scorecard terhadap Peningkatan Kinerja UMKM (Studi Kasus pada uMKM di Kec. Pulosari Kab. Pandeglang Banten Tahun 2020). UIN Sultan Maulana Hasanuddin Banten.

Maharani, L. P., Pratiwi, R., & Budiarto, A. (2024). Analisis Penerapan Prespektif Balanced Scorecard terhadap Kinerja UMKM (Studi kasus Seblak prasmanan di Kota Semarang). Jurnal Manajemen, 11(3), 9–15.

Mariza, I. (2003). Pengukuran Kinerja Dengan Balanced Scorecard. The Winners, 4(2), 127. https://doi.org/10.21512/tw.v4i2.3815

Octaviana, Marsiwi, & Ardiana. (2023). The influence of applying balance scorecard to improve MSMEs perfomance in Trenggalek regency. Monex-Journal of Accounting Research, 12(2), 282–296.

Prasetyo, F. & T. &. (2016). Good Corporate Governance Dan Privatisasi. Jurnal Manajemen Dan Kewirausahaan, 8(1), 1–9. http://www.petra.ac.id/~puslit/journals/dir.php?DepartmentID=MAN

Sundari, S., Amelia, E., & Anggreani, A. K. (2024). Literature Review: Analisis Penerapan Balanced Scorecard dalam Meningkatkan Kinerja Organisasi. Jurnal Akuntansi Dan Keuangan, 9(2), 248–259.

Wardani, D. K., Khayatinufus, N., Fadhiilah, A. F., & ... (2024). Strategi Sustainability Dan Keunggulan Bersaing Umkm Kuliner Jakarta Selatan. E-Prosiding …, 1–13. http://trilogi.ac.id/journal/ks/index.php/EPAKT/article/view/1995%0Ahttps://trilogi.ac.id/journal/ks/index.php/EPAKT/article/download/1995/962