The Analysis of Performance Measurement of Village Unit Cooperatives (KUD) Using the Balanced Scorecard

DOI

10.2991/978-94-6463-443-3_9How to use a DOI?

Keywords

Balanced Scorecard; Cooperative; Performance

Abstract

This study uses the Balanced Scorecard method to determine and analyse the performance of the Sarwa Mukti Village Unit Unit Cooperative (KUD), Cisarua. The analysis used in this study is Current Ratio, Debt to Asset (DAR), Return on Assets (ROA), Customer Acquisition (CA), Customer Retention (CR), response time, and Employee Productivity. Based on the study results, it was concluded that the financial perspective seen from the Current Ratio is considered lacking. This is shown as a percentage that shows results below the criteria. Then, (DAR) is one of the suitable criteria, even though it has increased and decreased. The following financial perspective is that ROA is considered lacking. This is shown by the ability of cooperatives to produce total assets that have decreased. The customer’s perspective on Customer Acquisition (CA) is lacking, and Customer Retention (CR) shows good value. This is seen in maintaining relationships with members, which has increased significantly every year. The perspective of internal business processes seen from operational processes can be pretty good because it pays great attention to the timeliness of delivery and product quality conditions. The perspective of learning and growth seen from employee productivity and employee performance is considered sufficient, and this is shown by the cooperative’s operating income from the number of available employees.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Amelia Amelia
AU  - Anggi Yulianti
AU  - Melan Nur Meilani
AU  - Fitrina Kurniati
AU  - Yana Setiawan
PY  - 2024
DA  - 2024/06/26
TI  - The Analysis of Performance Measurement of Village Unit Cooperatives (KUD) Using the Balanced Scorecard
BT  - Proceedings of the 8th Global Conference on Business, Management, and Entrepreneurship (GCBME 2023)
PB  - Atlantis Press
SP  - 54
EP  - 60
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-443-3_9
DO  - 10.2991/978-94-6463-443-3_9
ID  - Amelia2024
ER  -