STRATEGI PENGEMBANGAN PADA PERSPEKTIF NONKEUANGAN METODE BALANCE SCORECARD TERHADAP PENINGKATAN KINERJA KEUANGAN UMKM DI INDONESIA SAAT PANDEMIC COVID-19
DOI:
https://doi.org/10.34127/jrakt.v6i1.434Abstract
The purpose of this study is to determine and analyze: how much the company's business strategy has an influence on improving company performance and how big is the role of management accounting strategy in moderating the relationship between the company's business strategy and improving company performance. This research has its own peculiarities and is unique because it was carried out when the world situation was experiencing the corona pandemic, including Indonesia. Data were collected using quantitative techniques from primary data sources collected from questionnaires distributed to several restaurants, canteens and beverage outlets in the Jakarta and Bandung areas, especially in the food and beverage sector. Based on the test result using multiple linear regression, this study concludes that: (1) The customer perspective has a significant influence on the financial performance of MSMEs in Indonesia, (2) the Internal Business Process perspective has a significant influence on the financial performance of MSMEs in Indonesia, and ( 3) Learning and Growth Perspective has a significant influence on the financial performance of MSMEs in Indonesia.
Keywords: customer perspective, internal business process perspective, learning and growth perspective, financial performance
References
Abdallah, Amr and Hegazy, I.R. and Amin, Hala, An Investigation of the Effects of Balanced Scorecard (BSC) Implementation on Small and Medium Sized Enterprises (SMEs) Performance: Quantitative and Qualitative Approaches (A Case of Egypt) (January 2, 2015). Available at SSRN: https://ssrn.com/abstract=3154266 or http://dx.doi.org/10.2139/ssrn.3154266
Alsharari, N.M., Eid, R. and Assiri, A. (2019), "Institutional contradiction and BSC implementation: comparative organizational analysis", International Journal of Organizational Analysis, Vol. 27 No. 3, pp. 414-440. https://doi.org/10.1108/IJOA-08-2017-1219.
Alimudin, A., & Yoga, H. (2015). Strategi mMeningkatkan Loyalitas Pelanggan Pada Usaha Kecil Produk Makanan Ringan di Surabaya. Sustainable Competitive Advantage (SCA), Vol. 5 (1), pp.1-15.
Alimudin, A., Falani, A. Z., Mudjanarko, S. W., & Limantara, A. D. (2019). Analisis Pengaruh Penerapan Balance score cardTerhadap Peningkatan Kinerja UMKM. Jurnal Ekonomi Universitas Kadiri, pp. 1-17.
Ardiana, I. D. K. R., Brahmayanti, I. A., & Subaedi, S. (2010). Kompetensi SDM UKM dan pengaruhnya terhadap kinerja UKM di Surabaya. Jurnal manajemen dan Kewirausahaan, 12(1), pp-42
Aspriyati, W., Andani, A., & Sukiyono, K. (2017). PENGUKURAN KINERJA PERUSAHAAN KOPI BUBUK “SAHABAT” DI LUBUKLINGGAU: APLIKASI BALANCED SCORECARD (BSC). AGRISEP, 177-190.
Bank Indonesia. (2016). Profil Bisnis Usaha Mikro, Kecil dan Menengah (UMKM). Jakarta, Indonesia: Lembaga Pengembangan Perbankan Indonesia. Retrieved from www.bi.go.id/id/umkm/penelitian/nasional/kajian/.../Profil Bisnis UMKM.pdf
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 edisi 8. Semarang: Badan Penerbit Universitas Diponegoro.
Giannoukou, I.; Beneki, C. (2018) Towards sustainability performance management system of tourism enterprises: A tourism sustainable balanced scorecard framework. International Journal Glob. Environmental. Vol.17, pp.175–196.
Hadiyati, E. (2010). Kajian Pendekatan Pemasaran Kewirausahaan dan Kinerja Penjualan Usaha Kecil. Jurnal Manajemen dan Kewirausahaan, 11(2), pp-183.
Hana, O. D. (2019, 11 13). produksi meningkat industri mamin bakal menggeliat tahun depan. Retrieved 03 16, 2020, from Bisnis.com: https://ekonomi.bisnis.com/read/20191113/257/1169821/produksi-meningkat-industri-mamin-bakal-menggeliat-tahun-depan
Kaplan, R. S., & Norton, D. P. (1996). The Balanced Scorecard Translating Strategy In Action (Kaplan & Norton, 1996, Harvard Business School Press).pdf. Proceedings of the IEEE. https://doi.org/10.1109/JPROC.1997.628729
Kaplan, R. S., & Norton, D. P. (2000). Menerapkan Strategi Menjadi Aksi. Jakarta: Erlangga.
Kemenperin.go.id. (2017, 11 24). Industri Makanan dan Minuman Masih Menjadi Andalan . Retrieved 03 16, 2020, from kemenperin.go.id: https://kemenperin.go.id/artikel/18465/Industri-Makanan-dan-Minuman-Masih-Jadi-Andalan
Kemenperin.go.id. (2019, 11 12). Kemenperin Terapkan Strategi Pendorong Industri Mamin. Retrieved 03 16, 2020, from kemenperin.go.id: https://kemenperin.go.id/artikel/21249/Kemenperin-Terapkan-Strategi-Pendorong-Industri-Mamin-
Khaled, S.B. & Ahmad, A.B. (2019). The Role of the Balanced Scorecard on Performance: Case Study of the Housing Bank for Trade and Finance. International Journal of Economics and Finance; Vol. 11, No. 2; pp. 17-26. ISSN 1916-971X E-ISSN 1916-9728
Kurniawati, E. P., & Intani, A. M. (2016). Effect analysis of the use of accounting information, managerial performance and employee performance Towards SMEs. Journal of Administrative and Business Studies , 130-142.
Kustiyahningsih, Y., Rahmanita, E., & Purnama, J. (2016). Integration Balance Scorecard And Fuzzy Analytics Network Progress (Fanp) For Measuring Performance Of Small Medium Enterprise (Sme). Journal of Theoretical and Applied Information Technology, 343-352.
Narayanamma, P. L. (2017). A Study On Impact Of Balance Scorecard Implementation on Job Satisfaction Of Employees In Selected Public and Private Sectors. Shanlanx International Journal of Arts, Science and Humanities, 4(3), 44–52. Retrieved from www.shanlaxjournals.in/pdf/SPL/loyola_spl.pdf
Rahmania Putri et.al (2020). Pengaruh Implementasi Balance Score Card terhadap keunggulan bersaing perusahaaan. Prosiding Akuntansi Volume No 6 No.1 Tahun 2020 ISSN : 2460-6561 diakses di (https://pdfs.semanticscholar.org/5c30/5ae168f61dba64678bc327453b61a055b9e9.pdf)
Saryanti, E. Dan Tiningrum, E. (2020). Analisis Pengaruh Perspektif-Perspektif Balanced Scorecardterhadap Kinerja Perusahaan Pada Perusahaan Daerah Air Minum Karanganyar. Excellent : Jurnal Manajemen, Bisnis dan Pendidikan Vol 7, No 1 (2020) ; p.25-36; https://e-journal.stie-aub.ac.id/index.php/excellent
Sim, K. L., dan Koh, H. C. (2019). Balanced Scorecard: A Rising Trend in Strategic Performance, Measurement. In: Measuring Business Excellence, Vol. 5(2).
Sofian, S., et.al (2015). Linking Balanced Scorecard measures to SME’s Business Strategy: Addressing the moderating role of Financial resources. International Journal of Research Granthaalayah, Vol. 3, No. 12(2015): 92-99,. ISSN-2394-3629 (P) Impact Factor: 2.035 (I2OR)
Sugiyono. (2017). Metode Penelitian Kuantitatif, kualitatif dan R & D . Bandung : Alfabeta.
Vu Thi et.al (2018). Using the Balanced Scorecard to Measure the Performance of Small and Medium- Sized Garment Enterprises in Vietnam. Accounting and Finance Research Vol 7 No 3 2018 ISSN 1927-5986 https://doi.org/10.5430/afr.v7n3p251.
