ANALYSIS OF PERFORMANCE MEASUREMENT USING BALANCED SCORECARD IN COOPERATIVE BUSINESS ENTITIES.

Mohammad Mostaf, Fauzil Mufti (2026) ANALYSIS OF PERFORMANCE MEASUREMENT USING BALANCED SCORECARD IN COOPERATIVE BUSINESS ENTITIES. FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.

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Abstract

The importance of performance measurement in determining the overall performance level of cooperatives requires the use of comprehensive and systematic measurement tools. This study aims to assess and evaluate the performance of cooperatives using the Balanced Scorecard approach. The objects of this research are Anggrek Bulan Women’s Cooperative, Kalaju Fishermen’s Producers Cooperative (Pasaran Island), and Karya Sehat Cooperative. This study employs a qualitative research method with a case study approach, focusing on an in-depth examination of each cooperative’s performance. Data were collected from both primary and secondary sources. Primary data were obtained through structured interviews and direct observations involving key informants from each cooperative, while secondary data were gathered from documents, reports, government publications, and other relevant records. Performance evaluation was conducted based on four Balanced Scorecard perspectives: financial, member (customer), internal business processes, and learning and growth. The findings indicate that the overall performance of the three cooperatives falls within the fair category, suggesting that while basic operational functions are adequately implemented, several critical aspects particularly in financial efficiency, innovation, and human resource development require significant improvement. These results highlight the importance of adopting strategic performance management frameworks to enhance cooperative competitiveness and long-term sustainability. Keywords: Balanced Scorecard, Cooperatives, Cooperative Performance, Performance Measurement

Item Type: Other
Subjects: ?? 334 ??
Divisions: Fakultas Ekonomi dan Bisnis > Prodi Manajemen
Depositing User: 2507548380 Digilib
Date Deposited: 23 Feb 2026 01:31
Last Modified: 23 Feb 2026 01:31
URI: http://digilib.unila.ac.id/id/eprint/96779

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