Implentasi metode balance scorecard terhadap kinerja koperasi

Muhammad Nashar, Yunita Sartika Sari

Abstract


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.

Keywords


Balance scorecard; ukuran kinerja

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DOI: http://dx.doi.org/10.29264/jakt.v18i1.9374

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