Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Vol. 4 No. 6 (2026): November : ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat

Strengthening MSME Performance Management through Balanced Scorecard-Based KPI Development in Tarahan Village, South Lampung

Luthfi Firdaus (Universitas Lampung)
Fajrin Satria Dwi Kesumah (Universitas Lampung)
Rialdi Azhar (Universitas Lampung)
Angga Febrian (University of Lampung)
Dian Fajarini (Universitas Lampung)



Article Info

Publish Date
01 Oct 2026

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.

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