Average ROA Research Articles

Health of Islamic Banks in Indonesia After the Covid-19 Pandemic: Financial Performance Analysis

Introduction: The Covid-19 pandemic has significantly impacted the global financial sector, including Indonesia. This study aims to analyze the health level of Islamic Commercial Banks after the Covid-19 pandemic in Indonesia using the NPF, ROA, and CAR Ratios from January 2020 to June 2024. Research Methods: The research method used is qualitative with a descriptive approach. Result: The study results show that the average NPF ratio of Islamic Commercial Banks in 2020-2024 was 2.44%, indicating that Islamic Commercial Banks are Healthy. The smaller the NPF, the healthier the bank. The average ROA ratio of Islamic Commercial Banks in 2020-2024 was 1.77%, indicating that Islamic Commercial Banks are in a very healthy condition. The greater the ROA, the healthier the bank. The average CAR ratio of Islamic Commercial Banks 2020-2024 of 24.91% shows that Islamic Commercial Banks are in a very healthy condition. The greater the CAR, the healthier the bank. Conclusion: From the study results above, it can be concluded that the health level of Islamic commercial banks in Indonesia after the Covid 19 pandemic is very well maintained. This confirms that Islamic banks in Indonesia have resilience in facing the economic crisis. This provides confidence for stakeholders to continue investing and participating in the Islamic financial ecosystem.

ANALYSIS OF LIQUIDITY RATIOS AGAINST PROFITABILITY RATIOS (ROA) AT PT. MAYORA TBK. LISTED ON THE INDONESIAN STOCK EXCHANGE

This study aims to determine the analysis of the liquidity ratio (current ratio, quick ratio, and cash ratio) to the profitability ratio (return on assets) at PT MAYORA TBK listed on the Indonesia Stock Exchange for the period 2019-2023. The analysis technique used is descriptive analysis with the ratio analysis method. In this study, the current ratio value of 315% is greater than the general standard for similar industries, which is only 200%, while the Quick Ratio performs well and is satisfactory in financial terms because its average of 248% has exceeded the industry standard of only 150%, the Cash Ratio has an average value of 81% higher than the general standard for similar industries, which is 50%, and ROA can be concluded to be in accordance with the standard. PT Mayora Tbk exceeds 5%, indicating the company's ability to generate profit on sales can be said to be good because the average ROA value in this period reached 13%; therefore, the company's performance is quite satisfactory and is considered stable in 2019-2023.

Penilaian Kinerja Berbasis Rasio Keuangan Pada PT. Bank Mandiri (Persero) Tbk Tahun 2020 – 2022

This research aims to determine and analyze the financial performance of PT. Bank Mandiri (Persero) Tbk uses liquidity, solvency and profitability ratios measured by industry standards. The analytical method used in this research is descriptive quantitative. The data source in this research is the annual financial report of PT. Bank Mandiri (Persero) Tbk during 2020-2022. The research results show that the overall analysis of the average value of the current ratio and quick ratio shows that the condition is not good because the ratio is below industry standards, namely 200% and 150%. For analysis of the average value of the Debt to Equity Ratio, it shows that the condition is not good because the ratio is above the industry standard of 90%. Meanwhile, the Debt to Assets Ratio shows good condition because the ratio is below the industry standard of 35%. For the analysis of the average ROA and ROE, the results are not good because the ratio is below the industry standard, namely 30% and 40%. Meanwhile, ROI shows good results because the ratio is above the industry standard, namely 30%.

The Implications of the Countercyclical COVID-19 Policy on the Performance of Rural Banks and Sharia Rural Banks in Indonesia

This study investigated the impact of the Indonesian government policies implemented through POJK No. 11/POJK.03/2020 on the banking performance of Rural Bank (BPR) and Sharia Rural Bank (BPRS) after the implementation of countercyclical policies to stimulate the country's economy affected by the COVID-19 pandemic in Indonesia between March and December 2020. Mixed method approaches were applied to analyze the contributing factors to different performances between seven Rural Banks and seven Sharia Rural Banks in West Sumatra that were randomly selected through purposive sampling based on proportionate assets. The quantitative data were financial statements sourced from the OJK 2021 Publications, and the qualitative data were collected from in-depth interviews with eight Directors of Rural Banks and Sharia Rural Banks selected from the snowball sampling. Analyzing Indonesian government policies embodied in the countercyclical policy, we found that banking policies in Sharia Rural Banks outperformed those of conventional Rural Banks, as reflected by the average ROA (1.16% vs 1.33%), ROE (0.09% vs. 0.08%), and NPL (6.67% vs. 6.82%). The contributing factor to this gap was the different internal policies of each institution to translate the countercyclical concept based on the operational principles, such as the interest rate of Rural Bank and margin of Sharia Rural Bank despite the fact that both banks shared practice in the principal deferment and credit extension.

Sustainability Practices and Financial Performance of Coffee Producers in Nueva Vizcaya

Coffee is one of the largest traded agricultural commodities in the world. Its production is an important component of the overall economy and is essential to the livelihoods of rural households in the developing countries. This study aimed to determine the extent of sustainability practices and financial performance of seven coffee producers from Nueva Vizcaya in different municipalities. The proponents used a structured questionnaire in gathering the data using descriptive correlational and financial performance analysis. The data was analyzed using the following statistical tools: Mean, Standard Deviation, Financial Profitability Ratio, Spearman Rho, and Thematic Analysis using IBM SPSS version 25. Findings reveal that, coffee producers are generally implementing sustainable practices in their operations, and they are achieving good financial performance, as evidenced by their average ROA, ROE, and ROS ratios. These shows a commendable balance between profitability and sustainability efforts. However, it is also revealed that there is no significant relationship between the variables, and a weak negative correlation between them is discovered. Moreover, most of the respondents are confident in their ability to ensure long-term sustainability as they continuously seek for growth and improvement in their efficiency and profitability. For further findings, the researchers recommend that coffee producers continue to implement sustainability practices, and for future researchers to include liquidity and solvency ratios to provide a more comprehensive assessment of financial health.

Komparasi Tingkat Kesehatan Bank Syariah dan Bank Konvensional dengan Pendekatan Resiko

This research aims to find out how the health level of Sharia Banks and Conventional Banks compares using the Risk-Based Bank Rating (RBBR) method. This research is quantitative research with comparative methods. This research data uses secondary data taken from the Bank Indonesia website. This research data analysis uses comparative quantitative statistics. The total sample is 10 banks consisting of 5 sharia banks and 5 conventional banks. The research results show that there is a significant (real) difference between the average value of credit risk in Islamic banks and conventional banks. There is no significant (real) difference between the average value of liquidity risk in Islamic banks and conventional banks. There is a significant (real) difference between the average ROA value for Islamic banks and conventional banks. There is no significant (real) difference between the average NIM value of Islamic banks and conventional banks. There is a significant (real) difference between the average CAR value for Islamic banks and conventional banks.

Fundamental Analysis in Investment Decision Making on the Indonesia Stock Exchange Accelerated Board

Fundamental analysis is one of the considerations for investors to invest in a company. The study aims to identify the appropriate investment choices for companies listed on the Indonesian Stock Exchange accelerated board. By calculating, examining, and deriving inferences from the financial records of the sample organizations, this research employs a quantitative descriptive technique. Three companies in the acceleration board that meet specified criteria make up the research sample. The research data is in the form of financial reports for the three years from 2019 to 2021. The results show that PT Panca Anugrah Wisesa Tbk. has the greatest average ROA, PT Prima Globalindo Logistik Tbk has the highest average CR, PT Prima Globalindo Logistik Tbk k. Offers the highest average DAR value, and the highest average TATO value at PT Prima Globalindo Logistik Tbk. Based on these findings, it is possible to infer that the best investment decision in PT Prima Globalindo Logistik Tbk.

Analysis of the Performance of Rural Sharia Banks in Indonesia During the Covid-19 Pandemic

Covid-19 has a significant impact on the economy, including the Islamic financial industry in Indonesia. So, research on the performance of Islamic banks, including the performance of Islamic banks in Indonesia is very interesting to study. This study aims to determine the level of performance of BPRS in Indonesia during the Covid-19 pandemic in 2019-2021, based on OJK Circular Letter; SEOJK number 28/SEOJK.03/2019. This study uses qualitative descriptive methodology. The results of the study show that the average CAR ratio of BPRS in 2019-2021 is 23.46 percent, which indicates that BPRS is very healthy. The average NPF ratio of BPRS in 2019-2021 is 7.08 percent, which indicates that BPRS is healthy. And the average ROA ratio of BPRS in 2019-2021 is 2.11 percent, which indicates that BPRS is very healthy. Based on the above research results, the performance of BPRS in Indonesia during the Covid-19 pandemic was exceptional. This means that BPRS in Indonesia can continue to operate intact even under sluggish economic conditions. This shows that the performance of BPRS in Indonesia during the Covid-19 pandemic is in the healthy and stable category. This emphasizes that Islamic banks are resilient in the face of an economic crisis. Therefore, it is expected that bank management should always improve the performance of BPRS by paying attention to the capital aspect, asset quality aspect, income aspect, and liquidity aspect.

The Effect Characteristics Board of Directors on The Financial Performance of Sharia Commercial Banks in Indonesia

Islamic commercial banks in Indonesia have not yet been included in the list of the top Islamic banks in the world with the potential for the largest Muslim population in the world which should be able to make their Islamic commercial banks enter the world's top Islamic banks. The average ROA of Islamic commercial banks is mostly below the ROA standard set by Bank Indonesia (1.5%). This research was conducted at Islamic commercial banks registered with OJK in 2011-2021 and uses secondary data sourced from annual reports. Analysis of this research data using E-Views software viaRandom Effects Model. The results of the analysis prove that board size, BOPO and NPF have a negative effect on ROA. The age of the chairman of the board and the education of the chairman of the board have a positive effect on ROA. The proportion of female boards, FDR, GDP, inflation and remuneration have no effect on ROA, so that the macroeconomic indicators: GDP and inflation have no effect on ROA of Islamic Commercial Banks.

Impact of Budgetary Process on Financial Performance of Listed Companies in Sri Lanka

This study examined the level and variation of the budgetary processes of the companies listed on the Colombo Stock Exchange in Sri Lanka, investigated the relationship between the budgetary processes variables and the financial performance of those companies, and evaluated the impact of those variables on their financial performance. The study was carried out using data collected from a sample of 100 listed companies randomly selected from nineteen different sectors in Sri Lanka. The degree of budgetary process practiced by the companies over some past periods was measured as a retrospective cross sectional observation with the perceived judgment of a sample of 100 managers, who each represented a company, using a five-point Likert-scaled instrument designed by the researchers. The financial performance of those companies was measured with the indicator of the average ROA as a retrospective cross sectional observation, which was calculated by the researchers referring to the annual reports of each company for the past three-year periods from 2018 to 2020. From the data analysis, it was found that the degree of budgetary process of the companies in the sector is highly perceived, it is weakly and positively correlated with the financial performance indicator, and the budgetary process variables except budgetary control have a significant impact on the financial performance of the companies across the industries. Hence, it is concluded that the budgetary process is being practiced at a high level with insignificant variations among the listed companies and has a significant relationship with and influence on the financial performance of the listed companies in Sri Lanka.

Profitability Ratio Analysis in Measuring Financial Performance at Bank Syariah Mandiri (Research on Return On Assets, Return on Equity, Gross profit margin and Net Profit Margin in 2015–2019)

Financial performance is a description of the financial condition of a company in a certain period which is analyzed with financial analysis tools. In assessing the company's financial performance, usually the measure used is the ratio. This research is motivated by the results of the profit data of Bank Syariah Mandiri which decreased in 2016, while assets and operating income from 2015 to 2019 the bank experienced a significant increase, therefore the authors tried to measure the financial performance of independent Islamic banks for 5 years. year. The purpose of this study was to find out and analyze how the financial performance of Bank Syariah Mandiri during 2017-2019. The researcher analyzes the financial performance of independent Islamic banks using profitability ratios based on Return On Assets, Return on Equity, Gross Profit Margin, and Net Profit Margin, after the analysis will show the condition of the Islamic Bank's financial performance. This study uses a quantitative descriptive approach by using the measurement of profitability ratios. The data studied are in the form of financial statements of Bank Syariah Mandiri from 2015 to 2019. Based on the results of the analysis, it is concluded that the financial performance of Bank Syariah Mandiri for 5 years from 2015-2019 based on ROA is considered unhealthy, this is based on the results of the average calculation ROA for 5 years is 0.79%, below the ROA standard of 1.25%. The financial performance of Bank Syariah Mandiri for 5 years from 2015-2019 based on ROE is considered unhealthy, this is based on the results of the calculation of the average ROE for 5 years, which is 8.88%, below the ROE standard of 12.5%. The financial performance of Bank Syariah Mandiri for 5 years from 2015-2019 based on GPM is considered unhealthy, this is based on the results of the calculation of the average GPM for 5 years, which is 8.35%, below the GPM standard of 10%. The financial performance of Bank Syariah Mandiri for 5 years from 2015-2019 based on the NPM is considered healthy, this is based on the results of the calculation of the average NPM for 5 years which is 7.54%, which is in a position above the NPM standard of 5%.

RGEC Analysis in Assessing The Health of Bank Before and During The Covid-19 Pandemic

This study aims to assess the financial performance of state-owned banks consisting of Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), Bank Savings State (BTN), Bank Mandiri. This research is a research using a quantitative approach. The object of this research is a state-owned bank listed on the Indonesia Stock Exchange for the 2018-2021 period. The data collection technique used is through the documentation method. The data source used is secondary from the annual financial statements obtained through the official website of the Indonesia Stock Exchange. The analysis technique uses the calculation of the RGEC method. The results of this study are expected to be able to show how the condition of the soundness level of state-owned banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period through the RGEC method is carried out. This analysis is also expected to be used as a reference for state-owned banks in assessing the soundness of banks. Aspects of the Risk Profile of state-owned banks during the 2018-2021 period are in a quite healthy with an average NPL value of 3.05%, 1.48%, 2.75%, and 3.75%, respectively. Then the average IRR values are 110.2%, 305.8%, 110.6%, and 112.8%, respectively. And lastly, the average LDR values were 89.71%, 82.49%, 105.11%, and 92.30%. The GCG aspects of state-owned banks during the 2018-2021 period are 2,2,1, and 2, so that in general they are said to be good. Aspects of BUMN bank earnings during 2018-2021 are in a healthy condition with average ROA values of 1.72%, 2.78%, 1.23%, and 0.72%, respectively. And the average NIM scores are 5.12%, 8.59%, 4.54%, and 3.86%, respectively. The capital aspect during 2018-2021 is in a healthy condition with the average CAR values of 18.69%, 22.41%, 20.46%, and 18.50%, respectively.

Performance of Conventional Banking, Impact of Indonesia's National Economic Recovery Program Due to the Covid 19 Pandemic

The goal of this study is to look at how traditional banking has performed over the previous three years, specifically the impact of LDR(X1), CAR(X2), BOPO(X3), and NIM(X4) on ROA(Y), where stimulus measures have been used to keep the economy moving forward after the COVID-19 epidemic.
 Research methodology: Financial services authorities provide time-series analysis of traditional banking performance reports from 2018 to 2021, processing with Stata 16 and the multiple linear regression techniques.
 Results: The average ROA is 2.23 percent, with a standard deviation of 0.32 percent, and swings in all independent variables may explain 80 percent of changes in bank profitability. The LDR Loan to Deposits Ratio significantly impacts bank profitability in terms of return on assets. The greater the CAR ratio, the higher the bank's profitability concerning its ROA. Assume that the BOPO grows while all other variables remain constant. In such an instance, a rise of 0.013 NIM will occur, positively impacting bank profitability on ROA. Limitations: The limitation of this research is the post-pandemic banking relaxation data. Contribution: To policymakers, to see the impact of final actions, whether they were correct or not.

PERBANDINGAN PENGARUH CAR DAN BOPO TERHADAP ROA PADA BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH PERIODE 2016-2020

The objective of this research is to compare, the effect of CAR and BOPO on ROA at Conventional Commercial Banks and Islamic Commercial Banks in 2016-2020 period. The method in this research used secondary data. Then use multiple linear regression analysis, classical assumption test, and independent sample t-test. The results of this study give, the describe that partially CAR has a positive significant effect on ROA at BNI and BRI banks during the 2016-2020 period. CAR has a partial effect, which is significant negative on ROA at BNI Syariah, and BRI Syariah during 2016-2020. While the results partially BOPO has a, negative significant effect on ROA at BNI, BRI, BNI Syariah, and BRI Syariah banks during 2016-2020. Meanwhile the results of the F, CAR and BOPO tests are significant on ROA at BNI and BRI banks, as well as at BNI syariah and BRI syariah during the 2016-2020 period. The results of the independent sample t-test indicate. Have a significant difference between the average ROA at BNI and BRI, as well as BNI syariah and BRI syariah banks between 2016 and 2020. With a higher average ROA of BNI and BRI banks

Analisis Penilaian Tingkat Kesehatan Bank Umum BUMN Menggunakan Metode RGEC

This study aims to determine the performance of state-owned commercial banks in terms of bank soundness assessment, namely: Risk-profile, Good Corporate Governance (GCG), Earning and Capital (RGEC). The research method used is descriptive research with a qualitative approach. The data in this study uses secondary data obtained from the financial statements of state-owned commercial banks for the period 2018 - 2020. The data analysis technique uses a risk approach (Risk - Based Banking Rate) with an assessment coverage of RGEC factors. The results of this study indicate the performance of state-owned commercial banks in terms of: (1) The risk-profile is in a healthy condition with an average NPL ratio of 1.18%, 1.64%, and 1.27%, and the ratio LDR are 96.28%, 99.05%, and 84.41%, respectively. (2) GCG period 2018 – 2019 with a composite value of 1.75 healthy criteria, and the 2020 period with a composite value of 1.5 very healthy criteria (3) Earning with an average ROA ratio of 3.21% criteria very healthy, 3.54% very healthy criteria, and 1.62% healthy criteria, NIM ratio of 5.16% very healthy criteria, 4.96% healthy criteria and 4.48% healthy criteria, BOPO ratio of 73.75 % very healthy criteria, 80.02% very healthy criteria and 81.96% very healthy criteria. (4) Capital is in a very healthy condition with average CAR ratios of 29.2%, 30.62% and 27.34%. (5) RGEC as a whole is in a very healthy rating.

GAMBARAN KINERJA RUMAH SAKIT SEBELUM DAN SESUDAH ERA JAMINAN KESEHATAN NASIONAL (JKN)

Background: 
 Changes in the Hospital (RS) business environment have occurred significantly since JKN was introduced by BPJS Kesehatan. In this era, hospital managers are confused about the following changes and hospital performance is declining.
 Objective: This study measures the service and financial performance before and after the JKN era.
 Methods: Descriptive research design with quantitative methods at RSKIA SADEWA. The data used are secondary data from medical record data, hospital service data and financial statements (2011-2019)
 Results: 
 After the implementation of the JKN program, there was an increase in the number of patient visits by 35.23% for outpatients and 36.43% for inpatients. The percentage of inpatients who used health insurance before the JKN era was only around 3%, and after the JKN era the number increased sharply to 73%. BOR increased by 1.83%. The SC rate decreased by 0.83%. Of all general patients with Caesarean Sectio in RSKIA SADEWA, an average of 54.75% were BPJS participants, but aborted their BPJS rights. The average hospital revenue increased by 93.72%, operating costs decreased
 5.78%, HR costs increased 1.52% and net profit increased 4.26%. The proportion of hospital revenue obtained from BPJS patients on average is 26.38% of the total hospital revenue. The average ROA after JKN era increased 5,96%. The average financial quick ratio increased by 443%. The average financial solvency decreased by
 0.03. The average CRR increased by 7%.
 Conclusion: After the JKN era, there was an increase in the number of outpatient and inpatient visits. BOR increases, and SC rate decreases. Financial performance is measured by indicators of ROA, Quick Ratio, solvency and CRR. All indicators show an
 improvement, and there is no change in the environment after implementing the JKN program. Strict evaluation is needed to maintain and improve the achieved performance.

Profitability management of tourism sector in AP Vojvodina

Tourism plays an increasingly important role in the economic flows of each country. Recognizing the tourist potential of AP Vojvodina is an important task for the creators of the economic policy of our country. In order to make a favourable tourism environment with quality tourist content and products, it is necessary for tourist entities to operate stably and successfully. The aim of this paper is to highlight the importance of financial performance of firms in tourism sector in terms of profitability. The subject of the paper is to analyse the effects of internal factors on profitability level of 3456 firms in tourism sector in AP Vojvodina for the period 2015-2019. The results of the analysis indicate that observed firms were profitable during the analysed period, where average ROA was 1.81% and average ROE was 3.4%. Empirical analysis shows that internal factors such as firm size, sales revenue, earnings before interest and taxes and financial stability have positive impact on profitability, while liquidity and debt negatively affect the profitability of firms in tourism sector.

Post hoc test of Indonesia domestic systemically important banks performance at the ASEAN-5 level

<p><em>This study aims to examine whether the existence of strong banking interconnectivity in ASEAN brings about equality in bank performance, especially for banks that are classified as Domestic Systemically Important Banks (D-SIB). This study traces the performance of D-SIB banks operating in Indonesia at the ASEAN-5 level (Indonesia, Malaysia, Thailand, the Philippines, and Singapore) in 2007-2019. ROA is used to indicate bank performance, especially related to bank profitability, which is an important aspect for bank sustainability. The research data was obtained from the official websites of financial organizations and institutions such as World bank, IMF, OJK, Bloomberg terminal, and financial statements of banks in ASEAN-5 with a sample of 31 D-SIB banks. By using descriptive analysis and ANOVA as well as post hoc tests and scatter diagrams, the results of the study show that </em><em>D-SIB banks operating in Indonesia have an ROA performance that dominates D-SIB banks which are classified as top 10 average ROA. It can be seen that D-SIB banks operating in Indonesia are not inferior to DSIB banks operating overseas and even proven to be able to outperform D-SIB banks operating overseas.</em></p>

KINERJA LEMBAGA PERKREDITAN DESA (LPD) BERBASIS BALANCED SCORECARD DI KECAMATAN KERAMBITAN-TABANAN

The purpose of this study was to determine the performance of LPD in Kerambitan District from a financial perspective, a customer perspective, an internal business process perspective and a growth and learning perspective. This research is a descriptive quantitative research in which it provides an explanation related to the performance measurement of the Village Credit Institution (LPD) of Kerambitan District by using the Balanced Scorecard performance measurement approach. The results of this study are the average ROA ratio of LPDs in Kerambitan District for 3 (three) years, namely 2017, 2018, 2019 is 2.60% and is categorized as healthy. The average BOPO ratio is 81.38% and is categorized as healthy. The average LDR ratio is 77.37% and is categorized as healthy. It can be seen that the LPD in Kerambitan District has good management capabilities in generating profits from the total assets owned, can perform cost efficiency from the income generated and show increased liquidity capabilities. From the customer perspective, LPD performance in Kerambitan District is assessed based on customer assessments with five indicators, namely the completeness of LPD facilities, LPD employee service, LPD employee alertness, security assurance, and care. sophisticated equipment, forms are not provided and customers still have difficulty in filling out forms, long waiting times in service, and there is no special place for customer complaints. The performance of LPD in Kerambitan District, Tabanan from the customer perspective is of good quality, which is 90.4 percent because the proportion of positive statements is higher than 60 percent. From an internal business perspective, an assessment of the LPD product innovation process is carried out in the District of Kerambitan Tabanan. Of the 12 LPDs in Kerambitan District, there are 7 LPDs that have not innovated their products and 5 LPDs that have innovated their products in the 2017-2019 period. The performance of LPDs in Kerambitan District is still not said to be good, this is because LPDs have not innovated or developed with their products in the last 3 year period, namely 2017- 2019. From the perspective of growth and learning, LPD performance in Kerambitan District is assessed based on the assessment of its employees with four indicators, namely awards given, employee commitment, relationships with colleagues and facilities provided by LPD are of good quality, which is 90.96 percent because the proportion of statements positive is higher than 60 percent. LPD employees in Kerambitan Sub-district, Tabanan were satisfied in all the items measured. These results indicate that the LPDs in Kerambitan Sub-district have managed and developed employees well which are able to improve their work abilities.

Performance Analysis and Added Value of Industry Processing Beef into Processed Meat Jengken and Shredded in the Kota Kefamenanu District

This research aims to determine the performance of the beef processing industry in Kefamenanu City District and to analyze the amount of added value generated from beef processing in Kefamenanu City District. This research was conducted in the MSMEs VIVI meat processing industry, Kefamenanu City District, North Central Timor Regency. This study used the Surfei method with quantitative descriptive analysis. The variables observed were the performance of the meat processing industry and the added value of beef processing. The application of the balanced scorecard concept in analyzing the performance of VIVI MSMEs shows that from a financial perspective it has a good performance with an infinite CR value; average NPM 8,216%; an average ROA of 15,39% and an average ROI of 2,24 times of the investment value. From the customer perspective, it has a good performance with 51,49% of general customers who are satisfied and 49,79% of partner customers who are satisfied. For the perspective of internal business processes and the perspective of learning and growth have a good performance, respectively, with a value of 60,76% and 54,86%, respectively. It is concluded that the value added of beef products per kilogram of output is Rp. 48.060.00 for shredded products and beef jerky products of Rp. 37.551.00.