ABSTRACT : The development and growth of Micro, Small, and Medium Enterprises (MSMEs) play a significant role in driving Indonesia’s economic growth, particularly for the low-income population. MSMEs also play a crucial role in shaping and contributing to the Gross Domestic Product (GDP). The aim of this research is to apply the Balanced Scorecard perspective to enhance the performance of MSMEs, utilizing a qualitative descriptive method to understand, depict, and explain the phenomenon related to the sales of product X at Sawargi Elektronik Store. Data were obtained through observation, interview interactions, and document collection. The research findings indicate that Sawargi Elektronik Store focuses on financial goals with a strategy emphasizing both sustainability and moderate growth. Efforts to maintain sales stability are evident through a focus on product quality and a desire to retain market share. Despite positive feedback from customers regarding service and product quality, fluctuations in sales raise questions about other factors influencing sales performance. Recommendations involve leveraging e-commerce for broader market expansion, in-depth analysis of sales decline, development of employee capabilities, and enhancing alignment between individual employee goals and store objectives. It is anticipated that the implementation of these recommendations will contribute to sustainable growth.
KEYWORDS – Balanced Scorecard, MSMEs, performance improvement