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All Journal Al-Zayn: Jurnal Ilmu Sosial & Hukum Hikamatzu Journal of Multidisciplinary Research
Mohammad Mostaf Fauzil Mufti
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science

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Analysis Of Performance Measurement Using Balanced Scorecard In Cooperative Business Entities Mohammad Mostaf Fauzil Mufti; Ayi Ahadiat
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.3376

Abstract

Pengukuran kinerja memegang peranan penting dalam menentukan efektivitas dan keberlanjutan organisasi koperasi. Koperasi memerlukan alat evaluasi yang komprehensif dan sistematis untuk memastikan bahwa kegiatan operasional berjalan selaras dengan tujuan organisasi serta kebutuhan anggota. Penelitian ini bertujuan untuk menilai dan mengevaluasi kinerja koperasi menggunakan pendekatan Balanced Scorecard (BSC). Penelitian ini berfokus pada tiga koperasi, yaitu Koperasi Wanita Anggrek Bulan, Koperasi Produsen Nelayan Kalaju (Pulau Pasaran), dan Koperasi Karya Sehat. Penelitian ini menggunakan desain penelitian kualitatif dengan pendekatan studi kasus untuk memperoleh pemahaman mendalam mengenai kinerja koperasi. Data dikumpulkan dari sumber primer melalui wawancara terstruktur dan observasi langsung, serta sumber sekunder yang meliputi laporan keuangan, dokumen resmi, dan publikasi pemerintah yang relevan. Evaluasi kinerja dilakukan berdasarkan empat perspektif Balanced Scorecard, yaitu keuangan, anggota (pelanggan), proses bisnis internal, serta pembelajaran dan pertumbuhan. Hasil penelitian menunjukkan bahwa kinerja keseluruhan ketiga koperasi berada pada kategori cukup. Meskipun aktivitas operasional dasar telah berjalan dengan baik, masih ditemukan kelemahan dalam efisiensi keuangan, kapasitas inovasi, dan pengembangan sumber daya manusia. Perbedaan kinerja antar koperasi mencerminkan variasi kemampuan manajerial dan fokus strategis. Temuan ini menegaskan pentingnya penerapan kerangka manajemen kinerja yang terintegrasi untuk meningkatkan daya saing dan menjamin keberlanjutan koperasi dalam jangka panjang.
Artificial Intelligence for Greenwashing Detection: A Conceptual Analysis of NLP and LLM in Sustainability Reporting Mohammad Mostaf Fauzil Mufti; Tiara Rizky Cahya; Zahwa Nura Aziza; Khristina Putri Kasihwigati; Maureen Cahayli; Dina Safitri; Diajeng Fitri Wulan
Hikamatzu | Journal of Multidisciplinary Vol. 3 No. 1 (2026): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Greenwashing, the practice of making misleading environmental claims, continues to hinder genuine progress toward sustainable development. Studies show that a significant proportion of corporate sustainability claims are exaggerated or unfounded, creating a demand for effective tools to identify such practices. Traditional methods of detecting greenwashing, such as manual reviews and basic keyword analysis, are often insufficient due to the complexity and volume of data involved. This study uses a conceptual and analytical research design to summarize existing evidence on the use of Artificial Intelligence (AI), including Natural Language Processing (NLP) and Large Language Models (LLMs), in detecting greenwashing. By analyzing sustainability reports, press releases, and social media content, these AI tools offer a more efficient and accurate approach to identifying discrepancies between corporate claims and actual practices. The findings demonstrate that AI technologies can significantly advance greenwashing detection, contributing to more reliable and accessible sustainability assessments. However, limitations remain, as the study focuses on only two AI methodologies. Future research should explore a wider range of AI tools and techniques to address industry-specific challenges and regulatory concerns, ensuring a more comprehensive approach to detecting greenwashing in corporate practices.
Co-Authors Ayi Ahadiat Diajeng Fitri Wulan Dina Safitri Khristina Putri Kasihwigati Maureen Cahayli Tiara Rizky Cahya Zahwa Nura Aziza