ANALYSIS OF FINANCIAL REPORT PERFORMANCE AS A DETERMINANT OF COOPERATIVE PERFORMANCE BASED ON THE BALANCED SCORECARD METHOD

Case Study of the Prosperous Cooperative of SMA NEGERI 3 SUBANG

  • Dede Entis STIE Sutaatmadja
  • Elsa Auliya Agustien STIE Sutaatmadja
  • Trisandi Eka Putri
Keywords: Balanced Scorecard, Financial Perspective, Customer Perspective, Internal Business Process Perspective, Learning and Growth Perspective, Performance

Abstract

Cooperatives play a strategic role in promoting fair
and equitable development that results in advancing
members and the wider community, supporting the
realization of national development, and improving the
standard of living of the community. Therefore,
cooperatives must maintain trust in the financial
management of their members and the community. A
sign of the cooperative's seriousness in managing
community membership and funding is maintaining a
healthy business continuity, because performance is
very important for the business. The survey method
used is a descriptive survey. “Descriptive research is
research about a particular phenomenon or group
obtained by a researcher or subject from many
people, organizations, industries, or other
perspectives.” In addition, descriptive research is
research conducted to determine the value of one or
more independent variables without making
comparisons or connecting with other variables.
Identifying the performance progress, health status,
and assessment process related to the
implementation of the prosperous cooperative
activities of SMAN 3 Subang in the financial sector
between 2020 and 2021. The perspectives used are
the financial perspective, internal business, learning
and growth, and the customer perspective. Describe
your success in carrying out cooperative activities and
achieving the goals that have been set. The goals set
will be the basis for measuring the cooperative's
performance. From the results of the Financial
Statements of the Prosperous Cooperative of SMAN
3 Subang on the total score of the Balanced
Scorecard and four perspectives in 2021, an average
score of 36 and a total weight of 100 were obtained.
This cooperative has set goals that have not been
achieved. Therefore, the cooperative needs to make
some improvements both from a financial perspective
and from a customer perspective in order to further
improve both perspectives in the future.

References

ARIANTY, N. (2014). PENGARUH
BUDAYA ORGANISASI
TERHADAP KINERJA PEGAWAI.
JURNAL MANAJEMEN & BISNIS
VOL 14 NO. 02 OKTOBER 2014,
144-150.
Joko Purnomo, S. S. (2013). Analisis
KInerja Koperasi Produksi Susu
Dengan Pendekatan Balanced
scorecard. Volume 7, No. 1, Juni
2013, 2-17.
Fadli, S. (2018). Faktor-Faktor yang
Mempengaruhi Kinerja Pegawai di
Kabupaten Banggai Kepulauan.
Jurnal Ilmiah Clean Government.
Vol. 1, No. 2, Juni 2018
Kementerian Negara Koperasi Dan Usaha
Kecil Dan Menengah Republik
Indonesia. (2007). Peraturan
Menteri Negara Koperasi Dan
Usaha Kecil Dan Menengah
Republik Indonesia Nomor :
22/Per/M.Kukm/Iv/2007 Tentang
Pedoman Pemeringkatan Koperasi
Lizwaril, R. (2015). PENGUKURAN
KINERJA KOPERASI DENGAN
BALANCED SCORECARD . Jurnal
llrniah Akuntansi dan Humanika
JlNAH Volume 4 Nomer 2
Singaraja, Junl 2015, 1637-1654.
Putri, D. M. (n.d.). PENILAIAN KINERJA
KOPERASI BERDASARKAN
PERATURAN DEPUTI BIDANG
PENGAWASAN KEMENTRIAN
KOPERASI DAN UKM REPUBLIK
INDONESIA NOMOR
06/PER/DEP.6/IV/2016. 1-24.
Rizal Asdhiwitanto, D. D. (2015).
PENILAIAN KINERJA
KESEHATAN KOPERASI
BERDASARKAN SURAT
KEPUTUSAN MENTERI
KOPERASI DAN USAHA KECIL
MENENGAH NOMOR
35.3/Per/M.KUKM/X/2007 . Jurnal
Administrasi Bisnis (JAB)|Vol. 28
No. 2 November 2015|, 1-9.
Sugiyono. (2010). Metode Penelitian
Pendidikan Pendekatan
Kuantitatif, Kualitatif, dan R & D.
Bandung: Alfabeta.
Sianturi, H. (2017). KEDUDUKAN
KEUANGAN DAERAH DALAM
PENGELOLAAN DANA HIBAH
DAN BANTUAN SOSIAL
BERDASARKAN PERSPEKTIF
KEUANGAN NEGARA. Vol. 1 | No.
1 | Maret 2017, 86-106.
Published
2023-12-02