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Journal : Journal of Applied Sciences in Accounting, Finance, and Tax

Performance analysis of the Village Credit Institution (LPD) of Tanjung Bungkak Traditional Village using the balanced scorecard approach Dewi, Putu Yuni Trisna; Sudana, I Made; Suarta, I Made
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 2 (2024): October 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i2.127-141

Abstract

The balanced scorecard is a tool for measuring company performance from financial and non-financial aspects through four perspectives including the financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. This research uses a quantitative descriptive approach carried out at the Tanjung Bungkak Traditional Village LPD located in Denpasar with the aim of knowing the performance of the Tanjung Bungkak Traditional Village LPD seen from the four perspectives in the balanced scorecard. Data collection techniques used include documentation, observation, interviews and surveys. The results of the analysis show that the performance of the Tanjung Bungkak Traditional Village LPD, when viewed from a financial perspective, is not good with the calculation of Cash Ratio (CR) and Loan to Deposit Ratio (LDR) categorized as quite good, Debt to Equity Ratio (DER) categorized as good, but Operations Cost to Operating Income (BOPO), Non-Performing Loans (NPL), Return on Assets (ROA) and Return on Equity (ROE) are categorized as poor. From a customer perspective, LPD's performance is assessed as good from the results of customer retention and customer satisfaction calculations with a percentage of positive statements reaching 93%. From an internal business process perspective, LPD performance is in fairly good criteria from the results of calculations of the innovation process and operational processes using service cycle effectiveness. The learning and growth perspective shows good LPD performance from calculating employee retention, employee productivity and employee satisfaction with the percentage of positive statements reaching 83%.
Co-Authors - Basyirun A.A. Ketut Agung Cahyawan W Achmad Buchori Adhi Suwanto, Adhi Adi, I Komang Kusuma Amron, Muhammad Anis Sundiyah, Anis Anita, Yopi Ariasih, Ni Komang Ayu Widya Aristina, Ni Putu Nina Asih Kuswardinah Asiyah, Andi Siti Asyuyuti, Idar Badaruddin Atmawati, Atmawati Bambang Budi Raharjo Bayu Ariwibowo Bunyamin Chaliyyah, Nafisatul Chaliyyah, Nafisatul Childa Kumala Azzahri, Childa Kumala Christian Meichael Renaldo Situmorang, Christian Meichael Renaldo Delta Apriyani, Delta Dewi Hasanah Dewi, Ni Wayan Merda Surya Dewi, Putu Yuni Trisna Djuniadi Djuniadi Drs. I Wayan Mudana,M.Si. . Dwi Widjanarko Dwi Winarno Raharjo, Dwi Winarno Dwiputri, Elka Eko Supraptono Endang Susilaningsih Endang Wuryandini, Endang Erni Hastuti Fajar, Imade Bagus Fajar, Imade Bagus Farida, Linda Zaenati Nur Febiharsa, Dhega Febiharsa, Dhega Hadiyanto, Nur Handayani, Kristin Hapsari, Widya Hari Wibawanto Hariyanti, Iis Harlina Meidiaswati Harningsih, Lilis Sri Henry Ananta Hettyarsih, Asmi I G. R. M. TEMAJA I Gusti Ketut Arya Sunu I Gusti Ngurah Putra I Ketut Gede Juli Suarbawa I Made Suarta I Made Yudana I NYOMAN GEDE ASTAWA I NYOMAN RAI I Wayan Setem, I Wayan Ifa Manzila Iryuvita Januarizka Putri Radjamin, Iryuvita Januarizka Putri Juliejantiningsih, Yovitha Kuntoro, Tri Kustanti, Wiwik Lailatul Romandhon, Bintari Febriaty M. Harlanu, M. M. Yusuf Maghfiroh, Anik Mahanani, Fauzan A Makruf, Agus Maria Krisnawati Maria Ulfah Masnan, Masnan Mekarsari, M Maya Muhammad Rivai Muslim Muslim Mustari Mustari Muthia, Muthia Ngurah Ayu Nyoman Murniati Noor Hudallah Nur Qudus Nurilla, Asma Azizah Nurkolis Nurkolis, Nurkolis Nurrika, Aswita Nurrika, Aswita nursita, ika Nusra, ST. Austa Pratiwiningtyas, Bekti Nanda Purnawirawan, Okta Rahayu, Endah Sri Rasdi Ekosiswoyo Retnowati, Nunung Kurnia Rindang Dwiyani Rizkiyah, Annisa Rodia Syamwil Rubai, Burhan Ruimassa, Reymas Rusdarti - Sadiyani, Ni Wayan Salik, Umdatus Samsudi . Samsudin Anis Sasikirono, Nugroho Sismawati, Eni Siti Asiyah Soedjono Soedjono Sofia Daniati, Sofia Sri Rani Fauziah, Sri Rani Sri Sulastri Sukayasa, I Ketut Sumanto, Syelma Susilaningrum, Arbeti Sutarno Sutarno Suyatno Suyatno Sya’ni, Athi Aliyatus Tineke Karunika, Tineke Titik Haryati Tri Joko Raharjo Ulfah Mediaty Arief Umi Baroroh, Umi Untoro, Joko Uum Sholikhah Fitria, Uum Sholikhah Waraningtyas, Dyah Tuti Werdhianti, Gusti Ayu Putu Wyndi Widiyanengsih, Widiyanengsih Widya Hary Cahyati Widya Kusumaningsih Yovinda Trista Yuliana, Yovinda Trista Yovitha Yuliejantiningsih, Yovitha Yugus, A.A Gede Yulaekha, Novita Rizka Yulaekha, Novita Rizka Yuni Wijayanti