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All Journal Jurnal Riset Akuntansi Aksioma International Journal of Asian Business and Management (IJABM) Jurnal Abdimas Independen International Journal of Economics, Business and Innovation Research
Baiq Anggun Hilendri Lestari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Jurnal Riset Akuntansi Aksioma

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PENGUKURAN KINERJA KEUANGAN MENGGUNAKAN BALANCED SCORECARD PADA KOPERASI KPRI OBOR Farah, Nurul Faradillah; Baiq Anggun Hilendri Lestari; Adithya Bayu Suryantar
Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i2.419

Abstract

The purpose of this study is to determine the measurement of performance from a financial perspective (liquidity ratio, solvency ratio, reliability ratio), customer perspective (customer acquisition rate), internal business process perspective (manufacturing cycle efficiency) and learning and growth perspective (employee satisfaction level and employee retention rate) using the Balanced Scorecard method at the Employee Cooperative of the Republic of Indonesia (KPRI) Obor Kota Bima. The population of the study includes 101 active member customers with the sampling technique is accidental sampling with saturated sampling/census method. This study obtained the results that the measurement of financial performance using the Balanced scorecard was assessed from four perspectives, namely the internal business perspective, the customer perspective, and the growth and learning perspective were considered efficient. Meanwhile, the financial perspective measured through three ratios is considered inadequate. KPRI Obor's performance based on the measurement of the balance criteria of the Balanced scorecard, is considered quite good with a score of 0.2 (Quite Good).
Co-Authors Adithya Bayu Suryantar D. Tialurra Della Nabila Fanisa Nahla Farah, Nurul Faradillah Taufik kurahman Widia Astuti Yogi Firman Hadi Yulia Irma Suriyani