ANALISIS KINERJA KOPERASI DENGAN MENGGUNAKAN METODE BALANCED SCORECARD STUDI KASUS KOPERASI KONSUMEN KARYA SEJAHTERA INDONESIA (KOPKARS.ID) PERIODE 2020-2022

Abstract

KOPKARS.ID is a cooperative located within the educational institution XXX.and serves the institution's employees. The cooperative has faced previous challenges, prompting the need for performance evaluation. This study aims to analyze the performance of KOPKARS.ID using the Balanced Scorecard approach. The research uses a descriptive quantitative method with nonprobability sampling techniques. The findings reveal a stable financial performance, characterized by high liquidity and good solvency. However, attention should be given to the slow accounts receivable turnover and the decline in net profit due to the discontinuation of some business activities. KOPKARS.ID has successfully improved member retention and exhibits high levels of member satisfaction. The cooperative has implemented innovations such as acquiring new partners and transitioning to a digital system, which enhance member trust. Nonetheless, it is necessary to address the satisfaction levels regarding promotions and employee retention, which require improvement. These findings demonstrate KOPKARS.ID's success in recovery and performance enhancement across various aspects.

Keywords: Performance Evaluation, Balanced Scorecard, Cooperative