PENGUKURAN KINERJA UMKM BERBASIS BALANCED SCORECARD: STUDI KASUS PADA UMKM BATIK DI KABUPATEN BANDUNG

This study aims to measure the performance of one batik Micro, Small, and Medium Enterprise (MSME) using the Balanced Scorecard (BSC) approach and to explain the contextual conditions underlying the measurement results. A mixed-methods sequential explanatory design was employed: quantitative measurement was conducted first, followed by semi-structured interviews to explain the quantitative findings. The study focused on one batik MSME in Bandung Regency, West Java, involving 21 respondents: one owner/manager, five employees, and 15 regular customers. Performance measurement covered the financial, customer, internal business process, and learning and growth perspectives. The overall score was 3.73 (good), with internal business processes at 3.97, customer at 3.83, learning and growth at 3.77, and financial performance at 3.33 (fair). Interviews indicated that the lower financial result was associated with rising raw-material costs, price-sensitive customers, discounts, and the absence of systematic product-level cost recording. Nonfinancial strengths included product quality, task division, and customer relationships, while delivery reliability, formal training, promotion, and employee involvement in innovation remained areas for improvement. The findings indicate a gap between operational strengths and financial achievement. In this study, BSC is used as a multidimensional diagnostic tool rather than as a statistical test of causal relationships or a direct measure of competitiveness.