Analisis Pengukuran Kinerja Proses Manajemen Koperasi Menggunakan Indikator Balanced Scorecard

Indonesian Accounting Literacy Journal Pub Date : 2022-03-31 DOI:10.35313/ialj.v2i2.3096

Novia Silviani, Rendra Trisyanto S

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Abstract

Koperasi Pegawai Pemerintah Kota Bandung (KPKB) implements a process management performance measurement system from a financial perspective only. This measurement is considered to have several drawbacks. The purpose of this study is to determine the performance of the Koperasi Pegawai Pemerintah Kota Bandung using a balanced scorecard. The Balanced Scorecard is a comprehensive measurement method that includes four perspectives, namely: finance, customers / members, internal business processes and learning and growth. This research was conducted by taking data during 2019. The type of research used is descriptive qualitative research with a case study approach. The results of measurements carried out at the Koperasi Pegawai Pemerintah Kota Bandung using the balanced scorecard indicator, obtained an overall score of 87.68, which is a contribution from a financial perspective score of 36.81, a member perspective 16.64, an internal business process perspective 19, and a learning and growth 15.23. The overall score of 87.68 shows that the performance of the Koperasi Pegawai Pemerintah Kota Bandung is very good.

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合作管理过程绩效考核使用标准化指标进行分析

Koperasi Pegawai Pemerintah Kota Bandung (KPKB)仅从财务角度实施过程管理绩效测量系统。这种测量方法被认为有几个缺点。本研究的目的是使用平衡计分卡来确定kooperasi Pegawai Pemerintah Kota万隆的绩效。平衡计分卡是一种综合的测量方法，包括四个方面，即:财务，客户/成员，内部业务流程和学习与成长。这项研究是通过2019年的数据进行的。使用的研究类型是带有案例研究方法的描述性定性研究。在Koperasi Pegawai Pemerintah Kota万隆使用平衡计分卡指标进行的测量结果获得了87.68分的总分，其中财务角度的贡献得分为36.81分，成员角度的贡献得分为16.64分，内部业务流程角度的贡献得分为19分，学习和成长得分为15.23分。总分87.68分，说明Koperasi Pegawai Pemerintah Kota Bandung的表现非常好。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Indonesian Accounting Literacy Journal

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