Adapting the Balanced Scorecard for Export-Oriented SMEs: A Case Study from Indonesia

This study investigates the adaptation of the Balanced Scorecard (BSC) as a strategic framework for export-oriented micro, small, and medium enterprises (MSMEs) in developing countries, using Keripik Tempe Rohani, a food-processing enterprise exporting to Taiwan, as a case study. Employing a qualitative case study design, data were collected through in-depth interviews with owners and employees, customer surveys, and document analysis, and analyzed with NVivo thematic coding across four BSC perspectives. The findings reveal that financial efficiency, customer responsiveness, internal process innovation, and participatory learning culture drive sustainable growth. The study contributes by demonstrating BSC’s role not only as a performance measurement tool but also as a strategic enabler aligning MSMEs’ sustainability goals with global market demands, supporting SDGs 8 and 9.