Application of The Balanced Scorecard as a Benchmark For Performance Assessment at the Surya Abadi Situbondo Multi Business Cooperative

Norma Ilviatus Suhro (Institut Teknologi dan Sains Mandala, Indonesia)
Diana Dwi Astuti (Institut Teknologi dan Sains Mandala, Indonesia)
Lia Rachmawati (Institut Teknologi dan Sains Mandala, Indonesia)

ARTOKULO: Journal of Accounting, Economic and Management
Vol. 1 No. 2 (2024): May - August 2024

This research aims to determine the performance of the Surya Abadi Cooperative when measured using a financial perspective, customer perspective, internal business process perspective, learning and growth perspective. This research uses a purposive sampling method, which means researchers tend to choose informants who are considered to know the information and problems in depth and can be trusted. The results of this research found that based on the conclusions from each perspective of the Balanced Scorecard, it can be concluded that overall KSU Surya Abadi Situbondo has quite good performance.