The Balanced Scorecard Method as a Strategy for Measuring Financial and Non-Financial Performance of MSME Bu-dhe Tuna Fish Production in North Halmahera
DOI:
https://doi.org/10.30996/die.v16i02.132449Keywords:
balanced scorecard, performance measurement, financial, non financial, msmeAbstract
The purpose of the research is to find out the measurement of financial and non-financial performance using the balanced scorecard method on MSME Bu-dhe, namely seen from the financial perspective, customer perspective, internal process perspective, and learning and growth perspective.
This research uses a qualitative method with a descriptive approach, namely statistical analysis used to analyze data by describing or illustrating the data that has been collected. This research method provides a general description of the object being studied, namely measuring financial and non-financial performance (customer perspective, process perspective, learning and growth perspective).
The results of this research are: Based on the balanced scorecard financial perspective analysis, the performance of MSME Bu-dhe can be said to be very good. Based on the balanced scorecard customer perspective analysis, it can be concluded that the performance of MSME Bu-dhe is very good. Based on the balanced scorecard internal process perspective analysis, it can be concluded that the performance of MSME Bu-dhe is said to be good. Based on the balanced scorecard learning and growth perspective analysis, it can be concluded that the performance of MSME Bu-dhe is said to be good.
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