Analysis Of Performance Measurement Using Balanced Scorecard In Cooperative Business Entities
DOI:
https://doi.org/10.61104/alz.v4i1.3376Keywords:
Balanced Scorecard, Koperasi, Kinerja Koperasi, Pengukuran KinerjaAbstract
Pengukuran kinerja memegang peranan penting dalam menentukan efektivitas dan keberlanjutan organisasi koperasi. Koperasi memerlukan alat evaluasi yang komprehensif dan sistematis untuk memastikan bahwa kegiatan operasional berjalan selaras dengan tujuan organisasi serta kebutuhan anggota. Penelitian ini bertujuan untuk menilai dan mengevaluasi kinerja koperasi menggunakan pendekatan Balanced Scorecard (BSC). Penelitian ini berfokus pada tiga koperasi, yaitu Koperasi Wanita Anggrek Bulan, Koperasi Produsen Nelayan Kalaju (Pulau Pasaran), dan Koperasi Karya Sehat. Penelitian ini menggunakan desain penelitian kualitatif dengan pendekatan studi kasus untuk memperoleh pemahaman mendalam mengenai kinerja koperasi. Data dikumpulkan dari sumber primer melalui wawancara terstruktur dan observasi langsung, serta sumber sekunder yang meliputi laporan keuangan, dokumen resmi, dan publikasi pemerintah yang relevan. Evaluasi kinerja dilakukan berdasarkan empat perspektif Balanced Scorecard, yaitu keuangan, anggota (pelanggan), proses bisnis internal, serta pembelajaran dan pertumbuhan. Hasil penelitian menunjukkan bahwa kinerja keseluruhan ketiga koperasi berada pada kategori cukup. Meskipun aktivitas operasional dasar telah berjalan dengan baik, masih ditemukan kelemahan dalam efisiensi keuangan, kapasitas inovasi, dan pengembangan sumber daya manusia. Perbedaan kinerja antar koperasi mencerminkan variasi kemampuan manajerial dan fokus strategis. Temuan ini menegaskan pentingnya penerapan kerangka manajemen kinerja yang terintegrasi untuk meningkatkan daya saing dan menjamin keberlanjutan koperasi dalam jangka panjang.
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