J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI
Vol 4 No 1 (2023): EDISI FEBRUARI

KINERJA UNIT USAHA KEDELAI DENGAN MENGGUNAKAN METODE BALANCED SCORECARD: (Studi Kasus Pada Koperasi Produsen Tempe Tahu Indonesia Kabupaten Kuningan)

abdul hakim (IKOPIN University)
Agustine Sulviani (Universitas Majalengka)
Regina Winny Nur Hamidah (IKOPIN University)
Ery Supriyadi R (IKOPIN University)



Article Info

Publish Date
16 Feb 2023

Abstract

This study aims to determine the performance of the soybean business unit of the Indonesian Tempe and Tofu Producers Cooperative in Kuningan Regency using the balanced scorecard method. This research is a case study. The research informants were 3 administrators, 3 supervisors and managers, 8 employees, and 62 members of the Indonesian Tempe and Tofu Producers Cooperative, Kuningan Regency. The object of this research is the soybean business unit of the Indonesian Tempe and Tofu Producers Cooperative in Kuningan Regency which is analyzed using the Balanced Scorecard from a financial perspective, a customer or member perspective, an internal business perspective, and a learning and growth perspective. The results of the research on performance achievement in the soybean business unit of the Indonesian Tempe and Tofu Producers Cooperative in Kuningan Regency show that the financial perspective is in the negative criteria, the customer perspective has good criteria, the internal business perspective is in very good criteria, the learning and growth perspective is quite good.

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Journal Info

Abbrev

jaksi

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Jurnal Akuntansi dan Sistem Informasi (J-AKSI) diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka secara berkala (setiap enam bulan) dengan edisi terbit bulan Februari dan Agustus. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset Akuntansi dan ...