Jurnal Riset Akuntansi Aksioma
Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024

PENGUKURAN KINERJA KEUANGAN MENGGUNAKAN BALANCED SCORECARD PADA KOPERASI KPRI OBOR

Farah, Nurul Faradillah (Unknown)
Baiq Anggun Hilendri Lestari (Unknown)
Adithya Bayu Suryantar (Unknown)



Article Info

Publish Date
06 Nov 2024

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).

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Journal Info

Abbrev

aksioma

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Aksioma Jurnal Riset Akuntansi adalah jurnal ilmiah akses terbuka peer-reviewed yang dikelola dan diterbitkan oleh Pusat Kajian dan Pengembangan Akuntansi (PKPA) Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal tersebut menerbitkan berbagai penelitian dan ulasan di bidang akuntansi. ...