Analisis Pengukuran Kinerja Koperasi Tani Duta Kartika Kencana dengan Pendekatan Balanced Scorecard
Abstract
Balanced scorecard research is based on various theories and backgrounds in different places. The research was conducted at the Duta Kartika Kencana Farmer's Cooperative, which still performs traditional measurements, which only looks at the financial aspect so that it is not in accordance with the targets to be achieved by the cooperative. Performance measurement based on the balanced scorecard is the goal of this research, especially at the Duta Kartika Kencana Farmers Cooperative. This type of research is a case study. Descriptive and comparative analysis are data analysis techniques. Finance, customers, internal business processes as well as learning and growth into a balanced scorecard perspective. Based on the results of the measurement analysis that has been carried out, it shows that the performance of the Duta Kartika Kencana Farmers Cooperative as a whole is quite good, this is shown from the scores generated by each perspective.
Keywords : Balanced Scorecard; Cooperative; Performance Appraisal.
Downloads
Download data is not yet available.
References
Abdullah, I., Umair, T., & Naeem, B. (2013). Developments on Balanced Scorecard: A Historical Review. World Applied Sciences Journal, 21(1), 134–141. https://doi.org/10.5829/idosi.wasj.2013.21.1.2314
Astuti, S. R. (2012). Pengaruh Modal Sosial Dimensi Relasional, Modal Sosial Dimensi Struktural, Dan Motivasi Terhadap Kinerja In-Role Dan Ex-Role Karyawan “Koperasi Karyawan Angkasa Pura I (Kokapura Avia) Ground Handling.” Jurnal Manajemen, 2(1), 49–58.
Daulay, R., Muhyarsyah, & Astuty, W. (2019). The Utilization Of Management Differential Accounting In Decision Making Regarding Fixed Asset Investment At Pdam Tirtanadi, North Sumatera Province. The 1st Multi-Discipinary International Conference University Of Asahan, 671–679.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (2018). Toward A Stewardship Theory Of Management. Business Ethics And Strategy, Volumes I and II, 22(1), 473–500. https://doi.org/10.4324/9781315261102-29
Ekmekçi, Y. A. D. (2014). Implementing Of Balanced Scorecard: Sample Of Turkish Republic Ministry Of Youth And Sport. Procedia - Social And Behavioral Sciences, 150, 754–761. https://doi.org/10.1016/j.sbspro.2014.09.046
Fatima, T., & Elbanna, S. (2020). Balanced Scorecard In The Hospitality And Tourism Industry: Past, Present And Future. International Journal Of Hospitality Management, 91(February), 102656. https://doi.org/10.1016/j.ijhm.2020.102656
Herawati, N. R., Isnandi, A. V., & Sari, Y. E. (2018). Pengukuran Kinerja Koperasi Berbasis Balanced Scorecard. Ekonika : Jurnal Ekonomi Universitas Kadiri, 3(1), 63. https://doi.org/10.30737/ekonika.v3i1.97
Horngren, C. T., & George, F. (1992). Akuntansi Biaya : Suatu Pendekatan Manajerial. Edisi 6 Jilid 1.
Indranatha, I. G. N. A. L., & Suryanawa, I. K. (2013). Pengukuran Kinerja Berbasis Balanced Scorecard Pada Koperasi Serba Usaha Kuta Mimba. E-Jurnal Akuntansi Universitas Udayanakuntansi Universitas Udayana, 4(3), 451–471. Retrieved from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/6328
Kádárová, J., Durkáčová, M., & Kalafusová, L. (2014). Balanced Scorecard As An Issue Taught In The Field Of Industrial Engineering. Procedia - Social and Behavioral Sciences, 143, 174–179. https://doi.org/10.1016/j.sbspro.2014.07.382
Kalender, Z. T., & Vayvay, Ö. (2016). The Fifth Pillar Of The Balanced Scorecard: Sustainability. Procedia - Social and Behavioral Sciences, 235(October), 76–83. https://doi.org/10.1016/j.sbspro.2016.11.027
Karabulut, A. T. (2015). Effects Of Innovation Types On Performance Of Manufacturing Firms In Turkey. Procedia - Social And Behavioral Sciences, 195, 1355–1364. https://doi.org/10.1016/j.sbspro.2015.06.322
Kruger, S. D., Simionato, A., Zanella, C., & Petri, S. M. (2018). Balanced Scorecard: A Proposal For Strategic Management Of A Rual Cooperative Credit. Rev. Adm. UFSM, 11(2), 471–488. https://doi.org/10.5902/19834659
Lesáková, Ľ., & Dubcová, K. (2016). Knowledge And Use Of The Balanced Scorecard Method In The Businesses In The Slovak Republic. Procedia - Social And Behavioral Sciences, 230(May), 39–48. https://doi.org/10.1016/j.sbspro.2016.09.006
Paper, W., Guzman, K. C., Oktarina, N., & Sugiyono. (2018). Metodologi Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif dan R&D, (Bandung: Alfabeta, 2008). Economic Education Analysis Journal, 7(1), 335–336.
Pujiono, D. S., Sukarno, H., & Puspitasari, N. (2016). Pengaruh Daerh Sistem Pengendalian Intern Terhadap Pengelolaan Keuangan Daerah Serta Kinerja Pemerintah Daerah (Studi di Provinsi Maluku Utara). Jurnal Bisnis Dan Manajemen, 10(1), 68–81.
Pura, R. A. H. dan R. (2020). Pengaruh Aspek Pengukuran Kinerja Dalam Balanced Scorecard Terhadap Daya Saing Perusahaan Pdam Kota Makassar. Jurnal Akuntansi Dan Ekonomi, 6(1), 67–74. https://doi.org/10.29407/jae.v6i1.14204
Quezada, L. E., Reinao, E. A., Palominos, P. I., & Oddershede, A. M. (2019). Measuring Performance Using SWOT Analysis And Balanced Scorecard. Procedia Manufacturing, 39(2019), 786–793. https://doi.org/10.1016/j.promfg.2020.01.430
Rasmini, N. K., Supadmi, N. L., & Sucandra, N. L. P. H. (2011). Penilaian Kinerja Badan Rumah Sakit Umum Tabanan Berdasarkan Balanced Scorecard. Jurnal Ilmiah Akuntansi Dan Bisnis, 6(2).
Shukri, N. F. M., & Ramli, A. (2015). Organizational Structure And Performances Of Responsible Malaysian Healthcare Providers: A Balanced Scorecard Perspective. Procedia Economics And Finance, 28(April), 202–212. https://doi.org/10.1016/s2212-5671(15)01101-6
Siregar, M. (2015). Upaya Meningkatkan Hasil Belajar Siswa Melalui Model Pembelajaran Komperatif Tife Stad Pada Konpensasi Dasar Mendeskrifsikan Hakikat Demokrasi Kelas VIII SMP Negeri 3 Montong Tahun Pelajaran 2014/2015. CIVITAS, 1(1), 12–22.
Sudibyo, B. (1997). Pengukuran Kinerja Perusahaan Dengan Balanced Scorecard Bentuk Mekanisme Dan Prospek Aplikasinya Pada Bumn. Ekonomi Dan Bisnis Indonesia, 12(2). Retrieved from https://jurnal.ugm.ac.id/jieb/article/view/40049
Tsai, J. M., Chien, H. H., Shih, S. C., Lee, S. C., Tsai, L. Y., & Tsay, S. L. (2017). Using Balanced Scorecard On Reducing Fall Incidents And Injuries Among Elderly Cancer Patients In A Medical Center In Taiwan. International Journal Of Gerontology, 11(4), 253–257. https://doi.org/10.1016/j.ijge.2016.05.012
Tubis, A., & Werbińska, W. S. (2017). Balanced Scorecard Use In Passenger Transport Companies Performing At Polish Market. Procedia Engineering, 187, 538–547. https://doi.org/10.1016/j.proeng.2017.04.412
Wang, S. H., Chang, S. P., Williams, P., Koo, B., & Qu, Y. R. (2015). Using Balanced Scorecard For Sustainable Design-Centered Manufacturing. Procedia Manufacturing, 1, 181–192. https://doi.org/10.1016/j.promfg.2015.09.084
Astuti, S. R. (2012). Pengaruh Modal Sosial Dimensi Relasional, Modal Sosial Dimensi Struktural, Dan Motivasi Terhadap Kinerja In-Role Dan Ex-Role Karyawan “Koperasi Karyawan Angkasa Pura I (Kokapura Avia) Ground Handling.” Jurnal Manajemen, 2(1), 49–58.
Daulay, R., Muhyarsyah, & Astuty, W. (2019). The Utilization Of Management Differential Accounting In Decision Making Regarding Fixed Asset Investment At Pdam Tirtanadi, North Sumatera Province. The 1st Multi-Discipinary International Conference University Of Asahan, 671–679.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (2018). Toward A Stewardship Theory Of Management. Business Ethics And Strategy, Volumes I and II, 22(1), 473–500. https://doi.org/10.4324/9781315261102-29
Ekmekçi, Y. A. D. (2014). Implementing Of Balanced Scorecard: Sample Of Turkish Republic Ministry Of Youth And Sport. Procedia - Social And Behavioral Sciences, 150, 754–761. https://doi.org/10.1016/j.sbspro.2014.09.046
Fatima, T., & Elbanna, S. (2020). Balanced Scorecard In The Hospitality And Tourism Industry: Past, Present And Future. International Journal Of Hospitality Management, 91(February), 102656. https://doi.org/10.1016/j.ijhm.2020.102656
Herawati, N. R., Isnandi, A. V., & Sari, Y. E. (2018). Pengukuran Kinerja Koperasi Berbasis Balanced Scorecard. Ekonika : Jurnal Ekonomi Universitas Kadiri, 3(1), 63. https://doi.org/10.30737/ekonika.v3i1.97
Horngren, C. T., & George, F. (1992). Akuntansi Biaya : Suatu Pendekatan Manajerial. Edisi 6 Jilid 1.
Indranatha, I. G. N. A. L., & Suryanawa, I. K. (2013). Pengukuran Kinerja Berbasis Balanced Scorecard Pada Koperasi Serba Usaha Kuta Mimba. E-Jurnal Akuntansi Universitas Udayanakuntansi Universitas Udayana, 4(3), 451–471. Retrieved from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/6328
Kádárová, J., Durkáčová, M., & Kalafusová, L. (2014). Balanced Scorecard As An Issue Taught In The Field Of Industrial Engineering. Procedia - Social and Behavioral Sciences, 143, 174–179. https://doi.org/10.1016/j.sbspro.2014.07.382
Kalender, Z. T., & Vayvay, Ö. (2016). The Fifth Pillar Of The Balanced Scorecard: Sustainability. Procedia - Social and Behavioral Sciences, 235(October), 76–83. https://doi.org/10.1016/j.sbspro.2016.11.027
Karabulut, A. T. (2015). Effects Of Innovation Types On Performance Of Manufacturing Firms In Turkey. Procedia - Social And Behavioral Sciences, 195, 1355–1364. https://doi.org/10.1016/j.sbspro.2015.06.322
Kruger, S. D., Simionato, A., Zanella, C., & Petri, S. M. (2018). Balanced Scorecard: A Proposal For Strategic Management Of A Rual Cooperative Credit. Rev. Adm. UFSM, 11(2), 471–488. https://doi.org/10.5902/19834659
Lesáková, Ľ., & Dubcová, K. (2016). Knowledge And Use Of The Balanced Scorecard Method In The Businesses In The Slovak Republic. Procedia - Social And Behavioral Sciences, 230(May), 39–48. https://doi.org/10.1016/j.sbspro.2016.09.006
Paper, W., Guzman, K. C., Oktarina, N., & Sugiyono. (2018). Metodologi Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif dan R&D, (Bandung: Alfabeta, 2008). Economic Education Analysis Journal, 7(1), 335–336.
Pujiono, D. S., Sukarno, H., & Puspitasari, N. (2016). Pengaruh Daerh Sistem Pengendalian Intern Terhadap Pengelolaan Keuangan Daerah Serta Kinerja Pemerintah Daerah (Studi di Provinsi Maluku Utara). Jurnal Bisnis Dan Manajemen, 10(1), 68–81.
Pura, R. A. H. dan R. (2020). Pengaruh Aspek Pengukuran Kinerja Dalam Balanced Scorecard Terhadap Daya Saing Perusahaan Pdam Kota Makassar. Jurnal Akuntansi Dan Ekonomi, 6(1), 67–74. https://doi.org/10.29407/jae.v6i1.14204
Quezada, L. E., Reinao, E. A., Palominos, P. I., & Oddershede, A. M. (2019). Measuring Performance Using SWOT Analysis And Balanced Scorecard. Procedia Manufacturing, 39(2019), 786–793. https://doi.org/10.1016/j.promfg.2020.01.430
Rasmini, N. K., Supadmi, N. L., & Sucandra, N. L. P. H. (2011). Penilaian Kinerja Badan Rumah Sakit Umum Tabanan Berdasarkan Balanced Scorecard. Jurnal Ilmiah Akuntansi Dan Bisnis, 6(2).
Shukri, N. F. M., & Ramli, A. (2015). Organizational Structure And Performances Of Responsible Malaysian Healthcare Providers: A Balanced Scorecard Perspective. Procedia Economics And Finance, 28(April), 202–212. https://doi.org/10.1016/s2212-5671(15)01101-6
Siregar, M. (2015). Upaya Meningkatkan Hasil Belajar Siswa Melalui Model Pembelajaran Komperatif Tife Stad Pada Konpensasi Dasar Mendeskrifsikan Hakikat Demokrasi Kelas VIII SMP Negeri 3 Montong Tahun Pelajaran 2014/2015. CIVITAS, 1(1), 12–22.
Sudibyo, B. (1997). Pengukuran Kinerja Perusahaan Dengan Balanced Scorecard Bentuk Mekanisme Dan Prospek Aplikasinya Pada Bumn. Ekonomi Dan Bisnis Indonesia, 12(2). Retrieved from https://jurnal.ugm.ac.id/jieb/article/view/40049
Tsai, J. M., Chien, H. H., Shih, S. C., Lee, S. C., Tsai, L. Y., & Tsay, S. L. (2017). Using Balanced Scorecard On Reducing Fall Incidents And Injuries Among Elderly Cancer Patients In A Medical Center In Taiwan. International Journal Of Gerontology, 11(4), 253–257. https://doi.org/10.1016/j.ijge.2016.05.012
Tubis, A., & Werbińska, W. S. (2017). Balanced Scorecard Use In Passenger Transport Companies Performing At Polish Market. Procedia Engineering, 187, 538–547. https://doi.org/10.1016/j.proeng.2017.04.412
Wang, S. H., Chang, S. P., Williams, P., Koo, B., & Qu, Y. R. (2015). Using Balanced Scorecard For Sustainable Design-Centered Manufacturing. Procedia Manufacturing, 1, 181–192. https://doi.org/10.1016/j.promfg.2015.09.084
Published
2021-11-28
How to Cite
KUSUMA, I Gede Candra; SURYANAWA, I Ketut.
Analisis Pengukuran Kinerja Koperasi Tani Duta Kartika Kencana dengan Pendekatan Balanced Scorecard.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 11, p. 2853-2866, nov. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/72903>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i11.p14.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
