Analisis Kinerja UMKM Pabrik Tahu Macanan Menggunakan Balanced Scorecard

Tesa Br Simbolon ; Nadia Mayluna ; Asy Syifa Aisyah Huril Ain Wibowo ; Mohamad Narandika ; Septi Yulia Ratih ; Nafisah Indah Pramisti ; Niken Dwi Rahmawati ; Adwitia Dian Savitri ; Desi Ariyani
Jurnal Publikasi Ekonomi dan Akuntansi 📅 2025 Vol 3, No 4 🔗 DOI: 10.61132/anggaran.v3i4.1983
Abstract
The rapid advancement of information technology has encouraged business actors to adopt digital transformation; this situation is also experienced by Pabrik Tahu Macanan, a small scale tofu factory in Magelang that still relies on manual systems in operation. This  study aims to analyze the implementation of management information systems in supporting digital transformation and risk management at Pabrik Tahu Macanan; a descriptive qualitative approach was applied, using interviews, observations, and documentation as date collection methods. The findings reveal that digital information systems have the potential to improve efficiency, recording accuracy, and internal control; however, their implementation remains limited due to human resource constraints and low adaptability to new technologies. The research also found that simple risk management practices such as regular machine maintenance and manual bookkeeping remain effective in maintaining business stability. The implication of this study indicates that a gradual implementation of digital based information systems, supported by training and supervision, can serve as a strategic step to enhance competitiveness, operational efficiency, and sustainability for traditional SMEs like Pabrik Tahu Macanan.
Keywords
Digital Transformation; Management Information Systems; Operational Efficiency; Risk Management; SMEs
How to Cite

Tesa Br Simbolon, et al. (2025). Analisis Kinerja UMKM Pabrik Tahu Macanan Menggunakan Balanced Scorecard. Jurnal Publikasi Ekonomi dan Akuntansi, 3(4). https://doi.org/10.61132/anggaran.v3i4.1983

Tesa Br Simbolon; Nadia Mayluna; Asy Syifa Aisyah Huril Ain Wibowo; Mohamad Narandika; Septi Yulia Ratih; Nafisah Indah Pramisti; Niken Dwi Rahmawati; Adwitia Dian Savitri; Desi Ariyani, "Analisis Kinerja UMKM Pabrik Tahu Macanan Menggunakan Balanced Scorecard," Jurnal Publikasi Ekonomi dan Akuntansi, vol. 3, no. 4, 2025.

Tesa Br Simbolon; Nadia Mayluna; Asy Syifa Aisyah Huril Ain Wibowo; Mohamad Narandika; Septi Yulia Ratih; Nafisah Indah Pramisti; Niken Dwi Rahmawati; Adwitia Dian Savitri; Desi Ariyani. "Analisis Kinerja UMKM Pabrik Tahu Macanan Menggunakan Balanced Scorecard." Jurnal Publikasi Ekonomi dan Akuntansi, vol. 3, no. 4, 2025.

Tesa Br Simbolon; Nadia Mayluna; Asy Syifa Aisyah Huril Ain Wibowo; Mohamad Narandika; Septi Yulia Ratih; Nafisah Indah Pramisti; Niken Dwi Rahmawati; Adwitia Dian Savitri; Desi Ariyani. "Analisis Kinerja UMKM Pabrik Tahu Macanan Menggunakan Balanced Scorecard." Jurnal Publikasi Ekonomi dan Akuntansi 3, no. 4 (2025).

Tesa Br Simbolon, et al. (2025) 'Analisis Kinerja UMKM Pabrik Tahu Macanan Menggunakan Balanced Scorecard', Jurnal Publikasi Ekonomi dan Akuntansi, 3(4). doi: 10.61132/anggaran.v3i4.1983.

Tesa Br Simbolon; Nadia Mayluna; Asy Syifa Aisyah Huril Ain Wibowo; Mohamad Narandika; Septi Yulia Ratih; Nafisah Indah Pramisti; Niken Dwi Rahmawati; Adwitia Dian Savitri; Desi Ariyani. Analisis Kinerja UMKM Pabrik Tahu Macanan Menggunakan Balanced Scorecard. Jurnal Publikasi Ekonomi dan Akuntansi. 2025;3(4).

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