文章基本信息

标题：ANALISIS KINERJA BERBASIS BALANCED SCORECARD PADA KOPERASI XYZ
本地全文：下载
作者：Luh Putu Lusi Setyandarini Surya
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2014
卷号：8
期号：2
页码：279-293
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：Cooperatives require precise measurement of performance as the basis for determining the effectiveness of its business activities, not only be seen from its financial performance, but also from the other perspectives, such as, learning and growth, internal business processes, and customer.Therefore, Balanced Scorecard -based performance measurement can be used as a measurement of the performance of cooperatives.In this study intended to determine the performance of the XYZ cooperation, using the perspectives of balanced scorecard.The research methods used are Employee Satisfaction Index (ESI), employee’s productivity, growth level of business, growth level of member as a customer, Customer Satisfaction Index (CSI), Return on Equity (ROE) and the average of net income.Based on the analysis, it is known that the performances based on the perspectives of balanced scorecard are varied.There is a reduction in the financial performance, whereas the other perspectives showing good performances.
关键词：performance; balanced scorecard.