<![CDATA[A comprehensive performance evaluation of SPBU Telabang in West Kalimantan was carried out using the Balanced Scorecard (BSC) framework, which integrates four dimensions: finance, customer satisfaction, internal operational processes, and learning & growth. This study adopted a sequential explanatory design within a mixed-methods approach. Quantitative data were gathered from financial ratio calculations (CR, DR, ROA, TATO) covering the 2021–2023 period, as well as from questionnaires distributed to 30 customers and 20 employees. Qualitative data were collected via in-depth interviews with the Operational Manager to verify and elaborate on the quantitative results. The quantitative analysis revealed that SPBU Telabang’s performance falls under the “Less Healthy” category, achieving a total BSC score of 60.64%. The breakdown by perspective is as follows: finance 75%, customers 60%, internal business processes 60%, and learning & growth 60%. Nevertheless, the integration of qualitative insights showed that these scores are heavily shaped by external factors beyond managerial control, including a self-financing policy, poor telecommunication infrastructure that hampers digital transactions, bureaucratic permit procedures for dispenser repairs, and a local workforce characterized by high loyalty but limited technical skills. Conversely, the company benefits from strong social capital, which serves as a key asset for business continuity. Therefore, applying BSC for performance measurement in rural small and medium enterprises demands contextual interpretation to prevent reductionist conclusions. Evaluasi kinerja di SPBU Telabang, Kalimantan Barat, dilakukan secara menyeluruh dengan kerangka Balanced Scorecard (BSC) yang meliputi empat sudut pandang: finansial, konsumen, proses operasional internal, serta belajar dan tumbuh. Penelitian ini menerapkan rancangan eksplanatori sekuensial berbasis metode campuran. Data kuantitatif berasal dari perhitungan rasio keuangan (CR, DR, ROA, TATO) selama tahun 2021–2023 dan hasil survei kepada 30 konsumen serta 20 pegawai. Data kualitatif dari wawancara manajer digunakan untuk mengonfirmasi temuan kuantitatif. Berdasarkan analisis kuantitatif, kinerja SPBU Telabang masuk dalam predikat “Kurang Sehat” dengan nilai total BSC 60,64%. Rincian skor tiap perspektif : keuangan 75%, pelanggan 60%, proses bisnis internal 60%, dan pembelajaran & pertumbuhan 60%. Akan tetapi, setelah menggabungkan data kualitatif terungkap bahwa capaian tersebut banyak dipengaruhi oleh faktor eksternal di luar wewenang manajemen, antara lain strategi pembiayaan mandiri, lemahnya infrastruktur telekomunikasi yang mengganggu transaksi digital, prosedur perizinan yang rumit untuk perbaikan mesin dispenser, serta karakter tenaga kerja lokal yang setia namun kurang terampil. Di sisi positif, perusahaan memiliki ikatan sosial yang erat dengan masyarakat, yang menjadi modal penting bagi kelangsungan usaha. Karena itu, penerapan BSC untuk menilai kinerja usaha kecil dan menengah di wilayah pedesaan perlu disertai pemaknaan kontekstual agar tidak jatuh pada simpulan yang terlalu menyederhanakan realitas.]]>
