This study aims to analyze the implementation of Management by Objectives (MBO) as a performance assessment method in startup companies in Indonesia. The research method used is a literature study with a qualitative approach that examines in depth MBO theories, implementation principles, and practices that have been applied in startups, especially in Sigerhub Lampung. The results of the study indicate that the implementation of MBO through Objective Key Results (OKR) helps companies in setting specific, measurable, relevant, and time- bound targets. In addition, the use of 360 Degree Feedback supports a more holistic performance assessment by involving superiors, coworkers, and subordinates. The implementation of MBO can also increase work motivation, accountability, and employee involvement in achieving organizational goals. However, the implementation of MBO in startups still faces challenges, such as non-uniform assessment standards, potential assessor bias, and the need for training for managers. This study is expected to be a theoretical and practical contribution to the development of an adaptive and effective performance management system in startup companies in Indonesia.
