Analisis Pengukuran Kinerja Koperasi Menggunakan Metode Balanced Scorecard (Studi Kasus Pada KSPPS BMT Berkah Madani)

Abstract

KSPPS BMT Berkah Madani is a shariah based cooperative involved in savings, loans, and financing which needs to enhance performance measurement in various aspects through the implementation of the balanced scorecard method to identify solutions to various issues. Implementing the balanced scorecard is expected to be an alternative for the cooperative to achieve more comprehensive performance improvement. This study aims to analyze and present the results of cooperative performance measurement using the balanced scorecard method from financial, customer, internal business process, and growth and learning perspectives. In this study, the type of research uses a mixed method approach, employing secondary data such as quantitative financial reports from 2020 to 2022 and primary data from direct interviews with cooperative employees. The results of this study indicate that (1) performance measurement from the financial perspective is categorized as sufficient good, (2) performance measurement from the customer perspective is categorized as sufficient, (3) performance measurement from the internal business process perspective is categorized as good, and (4) performance measurement from the growth and learning perspective is categorized as sufficient.