Research Article
Analysis of MSME Performance in Lombang Beach Tourism in Sumenep Regency According to Balanced Scorecard Perspective
@INPROCEEDINGS{10.4108/eai.30-11-2023.2348196, author={Farid Ardyansyah and Khoirun Nasik}, title={Analysis of MSME Performance in Lombang Beach Tourism in Sumenep Regency According to Balanced Scorecard Perspective}, proceedings={Proceedings of the 5th International Conference of Educational Science, ICONSEIR 2023, 30 November 2023, Medan, Indonesia}, publisher={EAI}, proceedings_a={ICONSEIR}, year={2024}, month={8}, keywords={balance scorecard performance measurement msmes}, doi={10.4108/eai.30-11-2023.2348196} }- Farid Ardyansyah
Khoirun Nasik
Year: 2024
Analysis of MSME Performance in Lombang Beach Tourism in Sumenep Regency According to Balanced Scorecard Perspective
ICONSEIR
EAI
DOI: 10.4108/eai.30-11-2023.2348196
Abstract
The purpose of this study is to use the Balanced Scorecard approach to examine and determine performance measurements in Madurese tourism MSMEs. The target of this research consists of Madurese tourism MSMEs in Sumenep regency which operate in the food and beverage industry. Madurese tourism MSMEs located on the Lombang beach were used as research samples. This study uses a qualitative descriptive methodology based on observation and interviews. First, from a financial perspective, it is shown by the increase in profitability ratios in 2022 compared to 2021 for Madurese tourism MSMEs, namely Gross Profit Margin, Net Profit Margin and Return on Assets. This is a realization of the performance of the four perspectives in the Balanced Scorecard. Next is the customer's perspective. The number of Madurese tourism MSME clients will increase in 2021–2022. Three internal business process perspectives for tourism MSMEs in Madura also offer after-sales services, and these MSMEs welcome customer input and ideas as the first stage in their evaluation process. Owner motivation and frequent reviews are provided by the four viewpoints of growth and development.