PENGUKURAN KINERJA KOPERASI "KOPMA UGM" DENGAN PENERAPAN KONSEP BALANCED SCORECARD

Susanti, Wiwin, N.A.

2007 | Skripsi | S1 Extention - Accounting

The aim of this research is to measure the performance of Koperasi "Kopma UGM" by using concept of Balanced Scorecard. Balanced Scorecard represent the approach of performance measurement looking into performance of an organization through four prespektives which are, finance, consumer, internal of business, and learning and growth. The method that used in this research is case study in Koperasi "Kopma UGM". The sampel of the research is consumer and employees of Koperasi "Kopma UGM". For the data of prespektif finance use the financial statement, for the prespektif of consumer and learning and growth use the quisioner mainwhile internal business process uses the documentation analysis and also interview. To support the process analyse the data kuisioner used test of descriptive reabilitas and statistic by using software SPSS 13.0 Result analyse the data known that performance of Koperasi "Kopma UGM"could be measured by using balanced scorecard, because it has characteristic from four existing prespektives. To measure an performance needed workplan which regularly done for each year. For two prespektives in Koperasi "Kopma UGM" that is consumer and learning and growth require to be done by survey every year to support the real performance measurement. Target and assessment which have been agreed by all of the organization components are needed in order to make measurement easier. This research only focus at performance measurement, not yet totally come up with the step of strategic plan and implementation. Suggestion for the next research is making the balanced scorecard model that is appropriate with Koperasi "Kopma UGM". Keyword : balanced scorecard, performance measurement

Kata Kunci : balanced scorecard, performance measurement, Kinerja Koperasi, Manajemen Organisasi