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All Journal Jurnal Ilmiah Inovasi J-Dinamika: Jurnal Pengabdian Kepada Masyarakat International Journal Of Science, Technology & Management (IJSTM) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Manajemen Agribisnis dan Agroindustri Jurnal Akuntansi dan Keuangan
Dewi Kurniawati
Politeknik Negeri Jember
Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Mechanical Engineering Transportation Other

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Journal : Jurnal Akuntansi dan Keuangan

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Implementasi Balance Scorecard Sebagai Pengukuran Hasil Kinerja Koperasi Karyawan: (Studi Kasus Pada PTPN XII (Persero) Kebun Blawan) Fredy Eka Ardhi Pratama; Dewi Kurniawati; Wenny Dhamayanthi
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.809 KB) | DOI: 10.54259/akua.v1i2.530

Abstract

The research location is the Employee Cooperative of PTPN XII (Persero) Region II Kebun Blawan. The research objective is to determine the performance of the Employee Cooperative from the four perspectives of the BSC approach. The sampling method is simple cluster sampling. The number of samples is 67 respondents. Research conclusions (1) Increasing the effectiveness increases the Return On Investment (ROI). (2) Innovations carried out by cooperatives to increased customer satisfaction. (3) In the Internal Business Perspective, operating efficiency so that the operating profit margin increases 3.87% and the operating expense ratio when income increases 16.92%. (4) Learning and growth perspective, increasing employee productivity every year. (5) Performance appraisal during the research period, namely from 2019 to 2021, obtained a performance result of 94.99%; 116.55%; 97.18%.
Co-Authors Aditya Nizar Al Ardi Alwan Abdurahman Amalia Dwi Marseva Amalia Rachmawati Amar Subagiyo Bagus Putu Yudhia Kurniawan Davito Hanjaya Putra Dinu Saadillah Fredy Eka Ardhi Pratama Lia Chairina, Raden Roro M. Rizal Umami Oktanita Jaya A. Oryza Ardhiarisca Ratih Puspitorini Yekti Ambarkahi Rizal Perlambang CNAWP Sawilda Niatilla Wenny Dhamayanthi