Implentasi metode balance scorecard terhadap kinerja koperasi
DOI:
https://doi.org/10.30872/jakt.v18i1.9374Keywords:
Balance scorecard, ukuran kinerjaAbstract
Balance Scorecard adalah alat bantu Manajemen yang dapat menerjemahkan strategi perusahaan yang bersifat jangka panjang, menyeluruh dan prioritas menjadi rencana dan kegiatan operasional yang bersifat rutin, sektoral dan detail. Dalam manajemen tradisional, ukuran kinerja yang biasa digunakan adalah ukuran kinerja keuangan karena mudah untuk melakukan pengukurannya. Karena itu pulalah maka kinerja koperasi yang diukur hanyalah yang berkaitan dengan keuangan. Untuk melihat kinerja dilakukan perhitungan balance scorecard kepada koperasi di Tangeran Selatan. Hasilnya untuk aspek keuangan kuran baik, untuk aspek angka  yang  kurang  baik. tingkat kepuasan pelanggan memperoleh skor 4,0 yang artinya    pelanggan    puas    dengan    pelayanan Koperasi. Pada   perspektif   proses   bisnis   internal,   hasil pengukurannya yaitu proses inovasi mendapatkan skor sebesar 4,6 yang artinya karyawan sangat puas   Pada indikator proses operasi mendapatkan skor  4,7 yang artinya secara keseluruhan karyawan sangat puas  Pada perspektif pembelajaran dan pertumbuhan,produktifitas Kepuasan    karyawan    koperasi memperoleh   skor   4,6   yang   berarti   secara keseluruhan karyawan puas dengan fasilitas yang diberikan Koperasi.References
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