Proposed Framework Of A Knowledge-Based Performance Management System (KBPMS) For Furniture Smes: A Case Study Of Cv Mulya Pratama Putra

Dimas Rizki M. Ramadhan; Dermawan Wibisono

doi:10.37531/amar.v5i2.3406

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Abstract

A Knowledge-Based Performance Management System (KBPMS) is designed for performance management effectiveness in CV Mulya Pratama Putra, an Indonesian SME that specializes in wooden and rattan furniture exports. The SME witnessed declining operation and financial performance. The KBPMS uses a combination of external analysis methods including PESTEL and Porter’s Five Forces analysis and internal capability analysis methods that include VRIO and benchmarking. To prioritize improvements, an AHP method will be adopted. Analysis and findings have shown that there are major gaps in performance with regards to financial, customer, internal process, and resource capabilities. The AHP analysis also confirms Process Variables and Operational Quality factors as the main priorities. A KBPMS model will enable a proper and systematic determination of indicators and preparation of an improvement plan. KBPMS will enable an Indonesian SME like Mulya Pratama Putra to make more knowledge-driven decisions and improve its global competitiveness and ability to export.

Keywords

KBPMS performance AHP furniture SME

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Ramadhan, D. R. M., & Wibisono, D. (2025). Proposed Framework Of A Knowledge-Based Performance Management System (KBPMS) For Furniture Smes: A Case Study Of Cv Mulya Pratama Putra. Amkop Management Accounting Review (AMAR), 5(2), 1493–1501. https://doi.org/10.37531/amar.v5i2.3406

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References

Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120.
Bhagwat, R., & Sharma, M. K. (2007). Performance measurement of supply chain management: A balanced scorecard approach. Computers & Industrial Engineering, 53(1), 43–62.
Camp, R. C. (1989). Benchmarking: The search for industry best practices. ASQC Quality Press.
Guerra-López, I., & Hutchinson, A. (2013). Measurable and continuous performance improvement: The development of a performance measurement, management, and improvement system. Performance Improvement Quarterly, 26(2), 159–173.
Johnson, G., Whittington, R., & Scholes, K. (2017). Exploring corporate strategy (11th ed.). Pearson.
Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard: Translating strategy into action. Harvard Business School Press.
Mordor Intelligence. (2025). Global furniture market report. Mordor Intelligence.
Nunhes, T. V., Bernardo, M., & Oliveira, O. J. (2019). Guiding principles of integrated management systems: Towards unifying a starting point for researchers and practitioners. Journal of Cleaner Production, 210, 977–993.
Porter, M. E. (2008). The five competitive forces that shape strategy. Harvard Business Review.
Saaty, T. L. (1980). The analytic hierarchy process. McGraw-Hill.
Sink, D. S., & Tuttle, T. C. (1989). Planning and measurement in your organization of the future. Industrial Engineering and Management Press.
Slack, N., Chambers, S., & Johnston, R. (2010). Operations management (6th ed.). Pearson.
Van Looy, A., & Shafagatova, A. (2016). Business process performance measurement: A structured literature review of indicators, measures and metrics. SpringerPlus, 5(1), 1–24.
Wibisono, D. (2006). Knowledge-Based Performance Management System. Gadjah Mada University Press.
Wibisono, D. (2016). Manajemen kinerja: Konsep, desain, dan teknik pengembangan PMS. Penerbit ITB.
Yuliansyah, Y., & Jermias, J. (2018). Strategic performance measurement system, organizational learning and service strategic alignment: Impact on performance. International Journal of Ethics and Systems, 34(4), 564–592.

References

Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120.

Bhagwat, R., & Sharma, M. K. (2007). Performance measurement of supply chain management: A balanced scorecard approach. Computers & Industrial Engineering, 53(1), 43–62.

Camp, R. C. (1989). Benchmarking: The search for industry best practices. ASQC Quality Press.

Guerra-López, I., & Hutchinson, A. (2013). Measurable and continuous performance improvement: The development of a performance measurement, management, and improvement system. Performance Improvement Quarterly, 26(2), 159–173.

Johnson, G., Whittington, R., & Scholes, K. (2017). Exploring corporate strategy (11th ed.). Pearson.

Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard: Translating strategy into action. Harvard Business School Press.

Mordor Intelligence. (2025). Global furniture market report. Mordor Intelligence.

Nunhes, T. V., Bernardo, M., & Oliveira, O. J. (2019). Guiding principles of integrated management systems: Towards unifying a starting point for researchers and practitioners. Journal of Cleaner Production, 210, 977–993.

Porter, M. E. (2008). The five competitive forces that shape strategy. Harvard Business Review.

Saaty, T. L. (1980). The analytic hierarchy process. McGraw-Hill.

Sink, D. S., & Tuttle, T. C. (1989). Planning and measurement in your organization of the future. Industrial Engineering and Management Press.

Slack, N., Chambers, S., & Johnston, R. (2010). Operations management (6th ed.). Pearson.

Van Looy, A., & Shafagatova, A. (2016). Business process performance measurement: A structured literature review of indicators, measures and metrics. SpringerPlus, 5(1), 1–24.

Wibisono, D. (2006). Knowledge-Based Performance Management System. Gadjah Mada University Press.

Wibisono, D. (2016). Manajemen kinerja: Konsep, desain, dan teknik pengembangan PMS. Penerbit ITB.

Yuliansyah, Y., & Jermias, J. (2018). Strategic performance measurement system, organizational learning and service strategic alignment: Impact on performance. International Journal of Ethics and Systems, 34(4), 564–592.

Proposed Framework Of A Knowledge-Based Performance Management System (KBPMS) For Furniture Smes: A Case Study Of Cv Mulya Pratama Putra

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