Penerapan Balanced Scorecard Untuk Menilai Kinerja Pada Koperasi Karyawan PT. Kedawung Setia Industrial, Tbk

The purpose of this study is to evaluate the implementation of Balanced Scorecard (BSC) as a performance management tool in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk. Qualitative research methods were used with interviews, questionnaires, observation, and document analysis as data collection techniques. The application of BSC in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk helps measure and monitor overall performance, ensuring that financial, customer, internal business, and learning and growth perspectives become the main focus. The results showed that the performance of the Employee Cooperative of PT Kedawung Setia Industrial, Tbk, when viewed through the four perspectives of the Balanced Scorecard, can be categorized as quite good. The active involvement of the management, members, and related parties in the implementation of BSC is the key to success in improving the performance of the PT Kedawung Setia Industrial, Tbk Employee Cooperative. This research contributes to the understanding of the concept of performance management in the context of cooperatives and provides a basis for further development in improving the effectiveness of cooperative performance management. The findings of this study have practical and theoretical implications that can help decision makers in cooperatives and researchers in the field of cooperative management.

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Publication Details

Journal
Jurnal Akuntan Publik
Published
2025-03-25
DOI
https://doi.org/10.59581/jap-widyakarya.v2i1.2701
Primary Topic
Management and Optimization Techniques
Type
article
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article

Penerapan Balanced Scorecard Untuk Menilai Kinerja Pada Koperasi Karyawan PT. Kedawung Setia Industrial, Tbk

Slamet Riyadi, Nala Hikmatul Machmudah
Jurnal Akuntan Publik
Management and Optimization Techniques
article

Penerapan Balanced Scorecard Untuk Menilai Kinerja Pada Koperasi Karyawan PT. Kedawung Setia Industrial, Tbk

Slamet Riyadi, Nala Hikmatul Machmudah
article en

Abstract

The purpose of this study is to evaluate the implementation of Balanced Scorecard (BSC) as a performance management tool in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk. Qualitative research methods were used with interviews, questionnaires, observation, and document analysis as data collection techniques. The application of BSC in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk helps measure and monitor overall performance, ensuring that financial, customer, internal business, and learning and growth perspectives become the main focus. The results showed that the performance of the Employee Cooperative of PT Kedawung Setia Industrial, Tbk, when viewed through the four perspectives of the Balanced Scorecard, can be categorized as quite good. The active involvement of the management, members, and related parties in the implementation of BSC is the key to success in improving the performance of the PT Kedawung Setia Industrial, Tbk Employee Cooperative. This research contributes to the understanding of the concept of performance management in the context of cooperatives and provides a basis for further development in improving the effectiveness of cooperative performance management. The findings of this study have practical and theoretical implications that can help decision makers in cooperatives and researchers in the field of cooperative management.

Jurnal Akuntan PublikVol. 3(2)
Universitas 17 Agustus 1945 Surabaya (ID)
Openalex Percentile: Top 92%
Management and Optimization Techniques
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