Analisis Pengukuran Kinerja dengan Metode Balanced Scorecard pada Koperasi Konsumen KPN Abdi Praja Singasana Jaya Kabupaten Tabanan
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Abstract
This study aims to analyze the performance of the KPN Abdi Praja Singasana Jaya Consumer Cooperative in Tabanan Regency using the Balanced Scorecard method, since the cooperative's performance measurement has so far focused only on financial aspects and has not provided a comprehensive and strategic overview of performance. Methods: This is a descriptive study using a mixed quantitative and qualitative approach. The population consisted of 7,021 members and 16 employees. The member sample was determined using the Slovin formula, resulting in 99 respondents, while the employee sample used the saturated sampling technique. Data were collected through documentation, questionnaires, and interviews. Data analysis: Data were analyzed descriptively based on indicators of each Balanced Scorecard perspective, namely financial, customer, internal business process, and learning and growth. Results and discussion: Overall performance is in the good to very good category, with excellent solvency and profitability despite inefficient liquidity, high member retention and satisfaction despite fluctuating acquisition, excellent internal processes, and strong employee commitment despite a reward system that still needs improvement. Conclusion: The cooperative is advised to optimize current assets, strengthen member acquisition strategies, simplify loan procedures, and improve the employee reward system to support sustainable organizational performance
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