Jurnal Akuntansi dan Keuangan
Vol. 1 No. 2 (2022): April 2022

Implementasi Balance Scorecard Sebagai Pengukuran Hasil Kinerja Koperasi Karyawan: (Studi Kasus Pada PTPN XII (Persero) Kebun Blawan)

Fredy Eka Ardhi Pratama (Politeknik Negeri Jember)
Dewi Kurniawati (Politeknik Negeri Jember)
Wenny Dhamayanthi (Politeknik Negeri Jember)



Article Info

Publish Date
29 Apr 2022

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%.

Copyrights © 2022






Journal Info

Abbrev

akua

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin ...