ANALISIS KINERJA UMKM DENGAN PENDEKATAN BALANCED SCORECARD: STUDI PADA TWISTEA INDONESIA PURWOKERTO
DOI:
https://doi.org/10.69714/nhk81h83Keywords:
MSMEs, Balanced Scorecard, Business Performance, Business StrategyAbstract
This study aims to analyze the performance of Twistea Indonesia Purwokerto using the Balanced Scorecard approach. This study uses a descriptive qualitative method with data collected through interviews and observations. The analysis is conducted based on four Balanced Scorecard perspectives, namely the financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The results show that Twistea Indonesia Purwokerto has relatively good business performance, reflected in increased sales and revenue, positive customer responses, effective operational processes and product innovation, as well as solid teamwork and effective employee training. It can be concluded that the Balanced Scorecard provides a comprehensive framework for evaluating business performance and supports MSME development in facing business competition.
References
[1] Kasmir. Kewirausahaan. Jakarta: Raja Grafindo Persada, 2016.
[2] D. R. Hansen and M. M. Mowen. Managerial Accounting, 8th ed. South-Western College Publishing, 2007.
[3] R.S. Kaplan and D. P. Norton. The Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business School Press, 1996.
[4] A.Alimudin, A. Z. Falani, S. W. Mudjanarko, and A. D. Limantara, “Analisis Pengaruh Penerapan Perspektif Balanced Scorecard terhadap Peningkatan Kinerja UMKM,” EkoNiKa: Jurnal Ekonomi Universitas Kadiri, vol. 4, no. 1, pp. 1–17, 2019, https://doi.org/10.30737/ekonika.v4i1.337.
[5] J.C. Pangestu, “Strategi Pengembangan pada Perspektif Nonkeuangan Metode Balanced Scorecard terhadap Peningkatan Kinerja Keuangan UMKM di Indonesia Saat Pandemi Covid-19,” Jurnal Riset Akuntansi Terpadu, vol. 6, no. 1, 2021, https://doi.org/10.34127/jrakt.v6i1.434.
[6] M.A. Riansyah, Y. Oscar, M. F. Buchori, and Z. Nurrahman, “Pengembangan Model Pengukuran Kinerja Berbasis Balanced Scorecard untuk Usaha Mikro, Kecil, dan Menengah (UMKM),” Journal of Industrial Management Inspiration (JIMI), vol. 1, no. 1, 2025, https://doi.org/10.66152/jimi.v1i1.30.
[7] Sugiyono. Metode Penelitian Kualitatif. Bandung: Alfabeta, 2019.
[8] N.Silviani and R. Trisyanto S., “Analisis Pengukuran Kinerja Proses Manajemen Koperasi Menggunakan Indikator Balanced Scorecard (Studi Kasus Pada Koperasi Pegawai Pemerintah Kota Bandung),” Indonesian Accounting Literacy Journal, vol. 2, no. 2, pp. 304–316, 2022, https://doi.org/10.35313/ialj.v2i2.3096.
[9] A.C. Limbong, “Penggunaan Metode Balanced Scorecard (BSC) untuk Pengukuran Kinerja pada UMKM XYZ,” Journal of Industrial and Manufacture Engineering, vol. 7, no. 2, 2023, 10.31289/jime.v7i2.10026.
[10] S.Almas, D. Puspita, and A. Lastiati, “Implementasi Balanced Scorecard sebagai Alat Ukur Penilaian Kinerja UMKM Putih Telur Jogja (Sinar Sentosa),” KEUNIS, vol. 11, no. 2, 2023, https://doi.org/10.32497/keunis.v11i2.4295.
[11] A.A. Dzulhadi, P. Wulandari, N. A. Aziz, A. Windani, and R. Pratiwi, “Analisis Penerapan Prespektif Balanced Scorecard terhadap Kinerja UMKM (Studi Empiris Warmindo di Kota Semarang),” Seminar Nasional Manajemen, Ekonomi dan Akuntansi (SENAMA), http://dx.doi.org/10.52353/senama.v0i0.276.
[12] S.Sariani, “The Effect of Balanced Scorecard Implementation on Financial and Non-Financial Performance,” Dhana Economic Journal, vol. 2, no. 4, Dec. 2025, https://doi.org/10.62872/s8cy7a40.
[13] S.Alam, W. P. Ramadhani, dan Patmaniar, “Transformasi Digital UMKM di Indonesia Selama Pandemi,” Journal Social Society, vol. 3, no. 2, pp. 140-156, Des. 2023, doi: 10.54065/jss.3.2.2023.334
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Kewirausahaan

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.










