Jurnal Ekonomi Bisnis dan Kewirausahaan
Vol. 3 No. 3 (2026): Juni : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)

ANALISIS KINERJA UMKM DENGAN PENDEKATAN BALANCED SCORECARD: STUDI PADA TWISTEA INDONESIA PURWOKERTO

D. Inka Aprilia (UIN Prof. K.H. Saifuddin Zuhri Purwokerto)
Lutfiyah Wahyu Sani (UIN Prof. K.H. Saifuddin Zuhri Purwokerto)
Safira Kamilah Abdillah (UIN Prof. K.H. Saifuddin Zuhri Purwokerto)
Yoiz Shofwa Shafrani (UIN Prof. K.H. Saifuddin Zuhri Purwokerto)



Article Info

Publish Date
09 Jun 2026

Abstract

This study aims to analyze the performance of Twistea Indonesia Purwokerto using the Balanced Scorecard approach. This study uses a descriptive qualitative method with data collected through interviews and observations. The analysis is conducted based on four Balanced Scorecard perspectives, namely the financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The results show that Twistea Indonesia Purwokerto has relatively good business performance, reflected in increased sales and revenue, positive customer responses, effective operational processes and product innovation, as well as solid teamwork and effective employee training. It can be concluded that the Balanced Scorecard provides a comprehensive framework for evaluating business performance and supports MSME development in facing business competition.

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Journal Info

Abbrev

jeber

Publisher

Subject

Economics, Econometrics & Finance Other

Description

Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER) : dengan e-ISSN : 3047-3225, p-ISSN : 3047-3845 diterbitkan 6 (Enam) kali dalam setahun, yaitu pada bulan (Februari, April, Juni, Agustus, Oktober dan Desember) oleh Denasya Smart Publisher. Jurnal ini merupakan jurnal yang dapat akses secara terbuka ...