THE IMPACT OF THE PERFORMANCE MEASUREMENT SYSTEM'S NATURE ON ITS USERS: A CASE STUDY OF RESTAURANTS UTILIZING GRABFOOD SERVICES IN MEDAN CITY

Abstract The performance measurement system enables managers to evaluate the attainment of a goal using consistent and comprehensive financial and non-financial metrics. The performance measuring method enhances small and medium enterprises (restaurants) by augmenting revenue. This study seeks to (1) elucidate the impact of the characteristics of the Performance Measurement System on its users in restaurants utilizing Grabfood services in Medan city, and (2) investigate how the relationship between managerial performance or restaurant proprietors influences the utilization of Grabfood services in Medan city. This research employs quantitative methods, namely data represented numerically. The selected subject is the owner-manager of a restaurant that utilized Grabfood services in Medan City in 2024. The quantity of samples to be examined is 30. Samples from the restaurant will be processed utilizing the purposive sampling method. The employed data collection method is a questionnaire. The employed data analysis approaches include data quality assessments, classical assumption evaluations, and hypothesis testing. The results showed that the nature of the performance measurement system and managerial performance had a positive and significant effect on SMEs (restaurants) that used Grabfood services, and managerial performance or restaurant owners had no effect on using Grabfood services.