JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Vol 11, No 3 (2020)

Analisis Kinerja Koperasi Serba Usaha (Ksu) “Tri Dwi Eka” Menggunakan Metode Balanced Scorecard

Pasek, Gede Widiadnyana (Unknown)
Arta, Komang Dyas Upayana (Unknown)
Kasih, Ni Luh Sri (Unknown)



Article Info

Publish Date
31 Dec 2020

Abstract

The purpose of this research is to analyze the performance of Tri Dwi Eka KSU using the Balanced Scorecard Method. This research is a descriptive quantitative research. Based on the results of the analysis, it shows that the company's health uses the Balanced Scorecard Method. Based on the theory and provisions of the KUKM regulation no. 20 / Per / M.KUKM / XI / 2008, namely from a financial perspective starting from the ratio of own capital, efficiency, liquidity, asset profitability, capital profitability itself can be categorized as healthy in accordance with the stipulated provisions. Assessment from a customer perspective as measured by customer acquisition and customer rent can be categorized as healthy because the greater the customer perspective, the better the health level of the company's performance. Assessment from the internal business perspective process as measured by SCE, standard time divided by the time of completion can be categorized as healthy as well. Assessment of company performance is seen from the perspective of learning and growth, which from the level of employee productivity and employee retention can be categorized as healthy

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Journal Info

Abbrev

S1ak

Publisher

Subject

Humanities Social Sciences

Description

IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for ...