Analysis of Performance Measurement of Village Unit Cooperatives (KUD) Using the Balanced Scorecard
Amelia (a*), Anggi Yulianti (a), Melan Nur Meilani (a), Fitrina Kurniati (a), Yana Setiawan (a)

a) Fakultas Pendidikan Ekonomi dan Bisnis, Universitas Pendidikan Indonesia, Bandung 40154, Indonesia
*amelia15[at]upi.edu

Abstract

This study aims to determine and analyze the performance of the Sarwa Mukti Village Unit Cooperative (KUD), Cisarua, using the Balanced Scorecard method. The analysis used in this study is Current Ratio, Debt to Asset (DAR), Return on Assets (ROA), Customer Acquisition (CA), Customer Retention (CR), Respond 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 the ability to maintain relationships with members has increased very 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.

Keywords: Balanced Scorecard- Cooperative- Performance

Topic: Financial Management and Accounting