Analysis of Performance Measurement Using the Sustainability Balanced Scorecard Method and Analytical Hierarchy Process
Siti Asmaul Mustaniroh1*, Arif Hidayat1, Hafidah Fadiyatul Badriyyah1

1* asmaul_m[at]ub.ac.id
Universitas Brawijaya

Abstract

The aim of this study is to analyze the results of company performance measurements using the Sustainability Balanced Scorecard (SBSC) and the Analytical Hierarchy Process (AHP), as well as to formulate recommendations for prioritizing performance improvements. The company^s performance serves as a benchmark for competing with its ability to achieve its goals as well as customer satisfaction and loyalty. The method of measuring company performance uses the integration of SBSC and AHP based on six perspectives, including financial, customer, internal business, learning and growth, social, and environmental, in the SMEs ^X^ producing apple chips. Key Performance Indicators (KPIs) from all perspectives include gross profit margin, net profit margin, customer retention, customer satisfaction level, customer complaint service level, product quality, employee training level, employee productivity, health and safety, job opportunities, apple waste, and energy consumption. The research results indicate that the performance measurement of SMEs ^X^ with a total performance score of 65.27 falls into the average category. Priority recommendations to improve company performance are focused on three indicators with the lowest scores: the internal business perspective indicator, Product Quality- the environmental perspective indicator, Apple Peel Waste- and the financial perspective indicator, Gross Profit Margin. The recommendations for priority strategy to improve performance include identifying and enhancing inadequate production processes, recording and processing waste into value-added products, as well as increasing product promotion and improving customer service.

Keywords: Performance Measurement-Sustainability

Topic: Agro-industrial system management and regulation