Mapping Literature the Measurement Performance on Indonesian SMEs Based on Systematic Literature Review
Since the development of the theory of performance measurement (PM), Indonesian academics and practitioners have focused on performance measurement using the Balanced Scorecard method. Even so, it is widely known that the implementation of the Balanced Scorecard has problems with goal incompatibility. Therefore, based on the discussion on the state of the art of PM, this article aims to provide guidelines for a possible new performance measurement system for micro, small and medium enterprises in Indonesia. Mapping the development of the MSME performance measurement literature in Indonesia is tracked and analyzed in depth. The findings of this study indicate that the development of MSME performance measurement theory in Indonesia is still stagnant in its application. Development of performance measurement literature by analyzing previous research and presenting topics that can be the focus of future studies to overcome the challenges of performance measurement in SMEs in Indonesia.
Copyright (c) 2023 Ismayantika Dyah Puspasari, Diah Ayu Septi Fauji, Subagyo Subagyo, Elita Milenia
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Copyright for this article is retained by the author(s), with first publication rights granted to the journal. This is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (https://creativecommons.org/licenses/by-nc-nd/4.0/).