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Strengthening MSME Performance Management through Balanced Scorecard-Based KPI Development in Tarahan Village, South Lampung Luthfi Firdaus; Fajrin Satria Dwi Kesumah; Rialdi Azhar; Angga Febrian; Dian Fajarini
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 4 No. 6 (2026): November : ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v4i6.3067

Abstract

This community service activity aims to strengthen performance management governance in the Sanggar Tapis Rakata Group, a micro, small, and medium enterprise (MSME) producing traditional woven crafts in Tarahan Village, South Lampung. The main problem faced by the partner was the absence of a written strategic business plan and an objective performance evaluation system, relying solely on intuitive daily sales estimates. To solve these issues, a participatory-collaborative approach was implemented through needs assessment, strategic planning workshops, hands-on training in Key Performance Indicators (KPI) formulation based on four Balanced Scorecard (BSC) perspectives (financial, customer, internal business processes, learning and growth), and intensive mentoring. Evaluated using a pre-test and post-test design among 18 key managers and craftspeople, the results showed a significant increase in managerial comprehension by 71.7%, elevating the average score from 48.06 (pre-test) to 82.50 (post-test). The highest comprehension gain occurred in the internal business process perspective (+40.0 points), followed by financial (+36.7 points), customer (+32.2 points), and learning and growth (+28.9 points). The project produced tangible outcomes: a written strategic vision-mission document, 10 tailored KPI matrices, and an operational daily worksheet. Program sustainability is secured through SOP integration and Plan-Do-Check-Act (PDCA) evaluation cycles, contributing to SDGs 8, 9, and 17.