Adapting the Balanced Scorecard for Export-Oriented SMEs: A Case Study from Indonesia

Tatas Ridho Nugroho; Adrian Hartanto Darma Sanputra; Eliza Silviana Miftakh; Gracia Natali Adonia; Fortunata Fatria

doi:10.55927/eajmr.v4i9.387

Authors

Tatas Ridho Nugroho Universitas Negeri Malang
Adrian Hartanto Darma Sanputra Universitas Negeri Malang
Eliza Silviana Miftakh Universitas Negeri Malang
Gracia Natali Adonia Universitas Negeri Malang
Fortunata Fatria Universitas Negeri Malang

DOI:

https://doi.org/10.55927/eajmr.v4i9.387

Keywords:

Balanced Scorecard, sustainable export growth, SMEs, strategic management, Indonesia

Abstract

This study investigates the adaptation of the Balanced Scorecard (BSC) as a strategic framework for export-oriented micro, small, and medium enterprises (MSMEs) in developing countries, using Keripik Tempe Rohani, a food-processing enterprise exporting to Taiwan, as a case study. Employing a qualitative case study design, data were collected through in-depth interviews with owners and employees, customer surveys, and document analysis, and analyzed with NVivo thematic coding across four BSC perspectives. The findings reveal that financial efficiency, customer responsiveness, internal process innovation, and participatory learning culture drive sustainable growth. The study contributes by demonstrating BSC’s role not only as a performance measurement tool but also as a strategic enabler aligning MSMEs’ sustainability goals with global market demands, supporting SDGs 8 and 9.

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