Analisis Kinerja UMKM Pabrik Tahu Macanan Menggunakan Balanced Scorecard

Authors

  • Tesa Br Simbolon Universitas Tidar Magelang
  • Nadia Mayluna Universitas Tidar Magelang
  • Asy Syifa Aisyah Huril Ain Wibowo Universitas Tidar Magelang
  • Mohamad Narandika Universitas Tidar Magelang
  • Septi Yulia Ratih Universitas Tidar Magelang
  • Nafisah Indah Pramisti Universitas Tidar Magelang
  • Niken Dwi Rahmawati Universitas Tidar Magelang
  • Adwitia Dian Savitri Universitas Tidar Magelang
  • Desi Ariyani Universitas Tidar Magelang

DOI:

https://doi.org/10.61132/anggaran.v3i4.1983

Keywords:

Digital Transformation, Management Information Systems, Operational Efficiency, Risk Management, SMEs

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.

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Published

2025-12-31

How to Cite

Tesa Br Simbolon, Nadia Mayluna, Asy Syifa Aisyah Huril Ain Wibowo, Mohamad Narandika, Septi Yulia Ratih, Nafisah Indah Pramisti, … Desi Ariyani. (2025). Analisis Kinerja UMKM Pabrik Tahu Macanan Menggunakan Balanced Scorecard. Anggaran : Jurnal Publikasi Ekonomi Dan Akuntansi, 3(4), 101–110. https://doi.org/10.61132/anggaran.v3i4.1983

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