ANALISIS PENGUKURAN KINERJA DENGAN METODE BALANCED SCORECARD PADA KOPERASI SIMPAN PINJAM SENTOSA SAMARINDA

Abstract

Balanced scorecard (BSC) is a strategic management framework used to measure and monitor the performance of an organization from various balanced perspectives. Draft Balanced scorecard is based on the idea that an organization's performance can not only be measured from a financial perspective, but also from the perspective of internal processes, customers, and learning and growth. 

This research was conducted at the Sentosa Samarinda Cooperative. This research was conducted in the period 2021 and 2022. The analytical tool used was the ratio return on asset, return on equity, customer acquisition, customer retention, service error rate and employee productivity.

The results of the research show that 1) The performance of the Sentosa cooperative in Samarinda using the method balanced scorecard based on a financial perspective using ratios return on asset in 2021-2022 is not good. 2) Performance of the Sentosa cooperative in Samarinda using methods balanced scorecard based on a financial perspective using ratios return on equity in 2021-2022 is not good. 3) Performance of the Sentosa cooperative in Samarinda using methods balanced scorecard based on the customer's perspective using ratios customer aquisition in 2021-2022 is not good. 4) Performance of the Sentosa cooperative in Samarinda using methods balanced scorecard based on the customer's perspective using ratios customer retention in 2021-2022 is not good. 5) Performance of the Sentosa cooperative in Samarinda using methods balanced scorecard based on an internal business process perspective using ratios service error rate in 2021-2022 is not good. 6) Performance of the Sentosa cooperative in Samarinda using methods balanced scorecard based on a learning and growth perspective using the employee productivity ratio in 2021-2022 is not good.