Vol. 2 No. 5 (2026): Oktober
Articles

SYSTEMATIC LITERATURE REVIEW: PERFORMANCE MEASUREMENT IN FOOD AND BEVERAGE MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMEs)

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  • Yasrin Zabidi,
  • Marni Astuti,
  • Esa Rengganis,
  • Prasidananto Nur Santoso,
  • Uyuunul Mauidzoh,
  • Gunawan,
  • Riani Nurdin
Yasrin Zabidi
Institut Teknologi Dirgantara Adisutjipto
Marni Astuti
Institut Teknologi Dirgantara Adisutjipto
Esa Rengganis
Institut Teknologi Dirgantara Adisutjipto
Prasidananto Nur Santoso
Institut Teknologi Dirgantara Adisutjipto
Uyuunul Mauidzoh
Institut Teknologi Dirgantara Adisutjipto
Gunawan
Institut Teknologi Dirgantara Adisutjipto
Riani Nurdin
Institut Teknologi Dirgantara Adisutjipto

Published 2026-10-01

Keywords

  • : performance measurement,
  • , MSMEs,
  • , food and beverage,
  • , balanced scorecard,
  • systematic literature review

Abstract

The food and beverage subsector is one of the largest contributors to the growth of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, yet most business owners have not implemented a structured performance measurement system, making it difficult to evaluate business sustainability. This study aims to map and synthesize performance measurement methods applied in food and beverage MSMEs through a Systematic Literature Review (SLR) approach. The article selection process followed the PRISMA flow (identification, screening, eligibility, and inclusion) on national publications from 2016–2026 obtained from Google Scholar, Garuda, and online journal repositories, using the keywords “performance measurement”, “MSMEs”, “food and beverage”, and “balanced scorecard”. A total of 28 relevant sources were analyzed thematically. The results show that the Balanced Scorecard (BSC) is the most dominant method used due to its ability to integrate financial and non-financial perspectives, followed by the Performance Prism, Objective Matrix (OMAX), Integrated Performance Measurement System (IPMS), and financial-statement-based approaches such as SAK EMKM. This review also identifies a research gap, namely the limited number of studies integrating sustainability and digitalization indicators into the performance measurement framework of culinary MSMEs. These findings are expected to serve as a reference for practitioners and researchers in designing applicable performance measurement models for food and beverage MSMEs

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