EVALUASI KINERJA KOPERASI DENGAN METODE BALANCED SCORECARD TERHADAP KOPERASI KELUARGA BESAR IKOPIN

Authors

  • windayani windayani IKOPIN

DOI:

https://doi.org/10.31000/competitive.v6i2.4562

Abstract

This study aims to determine how the perfomance of Koperasi Keluarga Besar (KKB) Ikopin in Sumedang Jatinangor, in this study it is viewed from the balanced scorecard, namely by looking at the financial perspective, customer perspective, and learning and growth perspective. In this research, it was carried out from March to April 2021. The data used are quantitative data, with primary and secondary data sources that exist in the Koperasi Keluarga Besar (KKB) Ikopin with a total sample of 18 member respondents, in data analysis used Balanced Scorecard method which is an analysis of financial perspective, customer perspective, and learning and growth perspective. And the results of the study indicate that the performance of Koperasi Keluarga Besar (KKB) Ikopin using the balanced scorecard method wich is a financial, a customer perspective, as well as a learning and growth perspective is considered quite good and satisfactory, the customer perspective is considered quite good and satisfactory, and the financial perspective is considered satisfactory. Not good because it is below the standard average value.

Downloads

Download data is not yet available.

Author Biography

  • windayani windayani, IKOPIN
    mahasiswa

Published

2023-01-04

Issue

Vol. 6 No. 2 (2022): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

License

Copyright Notice

Authors who publish in Competitive Jurnal Akuntansi dan Keuangan agree to the following terms:

  1. Authors retain the copyright of their work and grant the journal the right of first publication. The published work is simultaneously licensed under a Creative Commons Attribution License (CC BY-SA) or its equivalent, allowing others to share, distribute, adapt, and reuse the work with proper acknowledgment of the original authorship and initial publication in this journal.

  2. Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work, such as depositing it in institutional repositories, personal websites, academic social networks, or publishing it as part of a book, provided that acknowledgment is given to its initial publication in this journal.

  3. Authors are permitted and encouraged to post their manuscripts online, both before and during the submission process, including in institutional repositories or personal websites. This practice can facilitate academic exchange, increase visibility, and potentially enhance citation impact.

  4. Competitive Jurnal Akuntansi dan Keuangan adopts the CC BY-SA license as the preferred license for the publication, dissemination, use, and reuse of scholarly works in support of open-access academic communication.

  5. In developing publication strategies and editorial policies, Competitive Jurnal Akuntansi dan Keuangan recognizes that open and unrestricted access to scientific knowledge is essential for advancing global scholarship. Therefore, the journal supports wider accessibility, transparency, and responsible knowledge sharing in accordance with international open-access principles.

  6. All published articles are freely accessible to readers worldwide without subscription or payment barriers, supporting broader dissemination of scientific knowledge and academic collaboration.

How to Cite

[1]
windayani windayani, “EVALUASI KINERJA KOPERASI DENGAN METODE BALANCED SCORECARD TERHADAP KOPERASI KELUARGA BESAR IKOPIN”, COMPETITIVE, vol. 6, no. 2, Jan. 2023, doi: 10.31000/competitive.v6i2.4562.