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Journal : Monex: Journal of Accounting Research

PENILAIAN KINERJA KOPERASI UNIT DESA (KUD) PENEBEL TABANAN DENGAN PENDEKATAN BALANCED SCORECARD I Gede Putu Banu Astawa; I Putu Julianto; Luh Gede Kusuma Dewi
Monex: Journal of Accounting Research Vol 9, No 1 (2020)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v9i1.1433

Abstract

 The study aimed to find out how the Penebel Tabanan Village Unit Cooperative Performance Assessment (KUD) with the Balanced Scorecard Approach. The purpose of this study is to determine the performance of Penebel Tabanan Village Unit Cooperatives (KUD) when measured using the Balanced Scorecard approach. This type of research is descriptive research. The data collection method used is the case study method at Penebel Tabanan Village Unit Cooperative (KUD). Data collection techniques are interviews or interviews, and documentation. The data analysis procedure used is calculating four perspectives on the Balanced Scorecard, namely: financial perspective, customer perspective, internal business process perspective and learning and growth perspective. Based on the results of the measurement of cooperative performance, it shows that from a financial perspective for 2015 to 2018 it is 37.9465. Assessment for the overall score on the customer's perspective from 2015 to 2018 is 18,508. For the perspective of internal business processes from 2015 to 2018, this can be seen from the increase or achievement of targets in the process of innovation, operations, and after-sales services that are met or achieved with the total score obtained is 10. And for learning and growth perspectives from from 2015 to 2018 cooperatives amounted to 16.07. So the overall results of the Penebel Tabanan Village Unit Cooperative (KUD) performance appraisal with a total score of performance appraisal is 82.5245, so that it has a good reputation for cooperative performance during the testing period. Keywords: Cooperative Performance, Balanced Scorecard, Village Unit Cooperative   (KUD).
Co-Authors ., Cyntia Dwi Andari Lestari ., DEWA AYU DWIPAYANI ., Dr. Anantawikrama Tungga Atmadja, S.E., ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Dwi Januangganiti ., Gede Agus Suryana ., GEDE GIRI KUSUMA ., I GEDE ADI PUTRA MONTEIRO ., I Gusti Agung Raka Widiawan ., I GUSTI KOMPYANG SUSILA DIARTA ., I Ketut Putra Januada ., I Ketut Yoni Mahadharma Isvara ., I Made Sudarmika Wirakusuma ., I Nyoman Restu Asta Nugraha ., I Putu Wahyu Nugraha Putra ., KADEK ARYA PRADANA ., KADEK BELLA YANTI ., Kadek Dwi Purnama Devi ., Kadek Mia Jayanti ., Kadek Reni Mariani ., Kadek Utari Kirana Sari ., KADEK YANTI KUSUMA DEWI ., KETUT ARI WARSADI ., Ketut Guna Ratmaja ., Komang Intan Rahayu Mahariani ., Komang Nita Handayani Tri Lestari ., Luh Lita Darmayani ., Luh Mela Septianingsih ., Luh Yuli Listiawati ., Made Gadis Rahayu Putri ., MADE RIO MAHENDRA ., Made Tya Hermayanthi ., Ni Kadek Lisnawati ., Ni Ketut Juli Artini ., Ni Luh Gede Anggarayani Sulistyawati ., Ni Luh Gede Sulisnayanti ., Ni Luh Yuni Andriani ., Ni Made Gita Chintyana ., Ni Made Utari ., NI PUTU SRI MAHAYUNI ., NI WAYAN MONLI ASIH ., P.Nopy Krisna Dewi ., Pande Made Mita Sartika Putri ., PUTU RISMAYANI ., Putu Sukma Medayanti ., RHECHA OKTAFIANI ., Wayan Apsari Widianin Giri Adnyana, Komang Santi Adnyani, Komang Widi Amanda, Kadek Koni Anantawikrama Tungga Atmadja Andriani, Komang Ari Andriyani, Putu Sila Anggreni, Ni Nyoman Sri Ariani, Ketut Gita Arlinda, Lisa Astawa, I Gede Putu Banu Astawa, I Made Astuti, Putu i Mery Cyntia Dwi Andari Lestari . Damayanti, Kadek Kristina Darasanthi, Kadek Trisna Deby Purnama Sari DEWA AYU DWIPAYANI . Dewi, Ayu Wulan Trisna Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Luh Ayu Meita Dewi, Luh Eva Dewi, Luh Utari DEWI, PUTU AYU DESY RATNA Dewi, Putu Eka Dianita Marvilianti Diota Prameswari Vijaya Dr. Anantawikrama Tungga Atmadja, S.E., . Dr. Edy Sujana, S.E., M.Si.Ak. . Dwi Januangganiti . Dwiyana, Made Ary Edy Sujana ERAWAN, PUTU ADI Gede Adi Yuniarta Gede Adi Yuniarta, S.E.Ak, M.Si. . Gede Agus Suryana . Gede Dana Harta GEDE GIRI KUSUMA . Gusti Ayu Ketut Rencana Sari Dewi Gusti Ngurah Sastra Agustika Hafidz Abubakar Harta, Gede Dana I Gd Nandra Hary Wiguna, I Gd Nandra Hary I GEDE ADI PUTRA MONTEIRO . I Gede Agus Pertama Yudantara I Gusti Agung Raka Widiawan . I Gusti Ayu Purnamawati I GUSTI KOMPYANG SUSILA DIARTA . I Ketut Putra Januada . I Ketut Yoni Mahadharma Isvara . I Made Astawa I Made Sudarmika Wirakusuma . I Nyoman Putra Yasa I Nyoman Restu Asta Nugraha . I Putu Gede Diatmika I Putu Gede Handi Junio I Putu Wahyu Nugraha Putra . I Wayan Agus Pardita I Wayan Setiawan Ida Ayu Ekaputri Maharini Jayanti Mekar Sari Jordy Pratama Jumiari, Ni Kadek Virgiani Junio, I Putu Gede Handi KADEK ARYA PRADANA . KADEK BELLA YANTI . Kadek Dwi Purnama Devi . Kadek Dwi Purnami Kadek Mia Jayanti . Kadek Nurdarmasih Kadek Reni Mariani . Kadek Utari Kirana Sari . Kadek Wahyu Dharma Laksana KADEK YANTI KUSUMA DEWI . KETUT ARI WARSADI . Ketut Guna Ratmaja . Ketut Ria Mutiarasari Komang Ari Andriani Komang Intan Rahayu Mahariani . Komang Nita Handayani Tri Lestari . Komang Santi Adnyana Komang Sujendra Diputra Komang Widi Adnyani Labbaika Filan Agyata Laksana, Kadek Wahyu Dharma Laksono Trisnantoro Lucy Sri Musmin Luh Eva Dewi Luh Gede Kusuma Dewi Luh Lita Darmayani . Luh Mela Septianingsih . Luh Utari Dewi Luh Yuli Listiawati . Made Arie Wahyuni Made Aristia Prayudi Made Ary Dwiyana Made Gadis Rahayu Putri . MADE RIO MAHENDRA . Made Tya Hermayanthi . Maharini, Ida Ayu Ekaputri Musmin, Lucy Sri Mutiarasari, Ketut Ria Nariani, Pande Putu Ayu Suci Ni Kadek Antari Widindasari Ni Kadek Lisnawati . Ni Kadek Mutiara Sari Ni Kadek Virgiani Jumiari Ni Kadek Yuniati Sukmantari Ni Ketut Desia Tristiantari Ni Ketut Juli Artini . Ni Komang Aprilia Enisari Ni Luh Gede Anggarayani Sulistyawati . Ni Luh Gede Erni Sulindawati Ni Luh Gede Sulisnayanti . Ni Luh Yuni Andriani . Ni Made Gita Chintyana . Ni Made Utari . NI MADE YUDIANI . Ni Nyoman Sri Anggreni Ni Putu Emy Suryandari NI PUTU SRI MAHAYUNI . Ni Putu Sri Suhartinah Ayuningbumi NI WAYAN MONLI ASIH . Nurdarmasih, Kadek Nyoman Ayu Wulan Trisna Dewi . Nyoman Olivia Udayanthi Nyoman Suadnyana Pasek Nyoman Suadnyana Pasek, Nyoman Suadnyana Nyoman Trisna Herawati P.Nopy Krisna Dewi . Pande Made Mita Sartika Putri . Paramita, Putu Indah Pardita, I Wayan Agus Pradhana, M. Berlindo Ali Pratama, Jordy Putra, Galang Pratama PUTU ADI ERAWAN Putu Ayu Desy Ratna Dewi Putu Dilla Puspita Suari Putu i Mery Astuti Putu Indah Paramita Putu Medina Rahayu Putu Riesty Masdiantini, Putu Riesty PUTU RISMAYANI . Putu Sukma Kurniawan Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Putu Sukma Medayanti . Rahayu, Putu Medina RHECHA OKTAFIANI . Sanjaya , Ketut Sari, Deby Purnama Sari, Jayanti Mekar Setiawan, I Wayan Suryandari, Ni Putu Emy Udayanthi, Nyoman Olivia Wayan Apsari Widianin Giri . Wiguna, I Gede Nandra Hary