MERANCANG APLIKASI SISTEM MANAJEMEN KINERJA RESTORAN BERKELANJUTAN BERBASIS B.S.C ADVANCE: INTEGRASI BALANCED SCORECARD DAN E.S.G”

Abstract

The restaurant industry is increasingly required to integrate sustainability into its performance management system rather than focusing solely on financial performance. This study aims to design a sustainable restaurant performance management application based on BSC Advance, an integrated model combining the Balanced Scorecard (BSC) and Environmental, Social, and Governance (ESG) within a digital platform. A qualitative descriptive approach employing gap analysis was adopted. Primary data were collected through a Gap Audit Checklist, field observations, and discussions with the management of two restaurant case studies, namely Pinhead Bali and Omah Kitchen, while secondary data were obtained from literature and supporting documents. The findings reveal that the existing performance management systems remain predominantly financially oriented. The social dimension achieved the highest score (67%), followed by financial (44%), customer (33%), learning and growth (20%), and internal business process (7%), whereas the environmental and governance dimensions both scored 0%. Based on these findings, the study developed a comprehensive Key Performance Indicators (KPI) masterlist integrating seven performance perspectives and designed the BSC Advance application consisting of Strategic Foundation, Strategic Formulation, Monthly Input, and Dashboard and Analytics modules. The application enables real-time performance monitoring, strategic evaluation, and evidence-based decision-making. This study contributes theoretically by extending the integration of the Balanced Scorecard and ESG frameworks and practically by providing a digital performance management application that supports sustainable restaurant operations in the digital era.