Penerapan Metode Balance Scorecard sebagai Pengukuran Kinerja pada UMKM CV. Ilhamumtaza Kota Jambi

Abstract

This study aims to evaluate the implementation of the Balanced Scorecard method as a performance measurement tool at the SME CV. Ilhamumtaza, located in the city of Jambi. Performance assessment was conducted based on the four perspectives of the Balanced Scorecard: financial, customer, internal business processes, and learning and growth. Additionally, this study aims to formulate actionable recommendations for improvement. The method used is qualitative descriptive with a case study approach. The sample consisted of 32 employees and 10 customers, using a saturation sampling technique since the population size was under 100. Data were collected through structured and semi-structured interviews, a questionnaire using a 1–5 Likert scale, direct observation, and financial report documentation for the years 2023–2025. The findings indicate that performance from the financial perspective falls into the “poor” category (40.00%) due to a decline in revenue and cash flow instability; whereas the customer perspective is classified as “good” (80.00%) because product and service quality are deemed satisfactory; the internal business process perspective is also “good” (72.00%) although it still requires strengthening in the areas of inventory control and distribution; and the learning and growth perspective falls into the adequate category (68.00%) due to limited formal training and information systems. Overall, CV. Ilhamumtaza’s performance was rated as satisfactory (66.32%). The findings of this study suggest strengthening financial management, improving inventory and distribution controls, and enhancing employee training programs through a more structured approach.