The Analysis of Performance Measurement of Village Unit Cooperatives (KUD) Using the Balanced Scorecard

Amelia Amelia (), Anggi Yulianti, Melan Nur Meilani, Fitrina Kurniati and Yana Setiawan
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Amelia Amelia: Universitas Pendidikan Indonesia, Accounting Education
Anggi Yulianti: Universitas Pendidikan Indonesia, Accounting Education
Melan Nur Meilani: Universitas Pendidikan Indonesia, Accounting Education
Fitrina Kurniati: Universitas Pendidikan Indonesia, Accounting Education
Yana Setiawan: Universitas Pendidikan Indonesia, Accounting Education

A chapter in Proceedings of the 8th Global Conference on Business, Management, and Entrepreneurship (GCBME 2023), 2024, pp 54-60 from Springer

Abstract: Abstract This study uses the Balanced Scorecard method to determine and analyse the performance of the Sarwa Mukti Village Unit Unit Cooperative (KUD), Cisarua. The analysis used in this study is Current Ratio, Debt to Asset (DAR), Return on Assets (ROA), Customer Acquisition (CA), Customer Retention (CR), response time, and Employee Productivity. Based on the study results, it was concluded that the financial perspective seen from the Current Ratio is considered lacking. This is shown as a percentage that shows results below the criteria. Then, (DAR) is one of the suitable criteria, even though it has increased and decreased. The following financial perspective is that ROA is considered lacking. This is shown by the ability of cooperatives to produce total assets that have decreased. The customer’s perspective on Customer Acquisition (CA) is lacking, and Customer Retention (CR) shows good value. This is seen in maintaining relationships with members, which has increased significantly every year. The perspective of internal business processes seen from operational processes can be pretty good because it pays great attention to the timeliness of delivery and product quality conditions. The perspective of learning and growth seen from employee productivity and employee performance is considered sufficient, and this is shown by the cooperative’s operating income from the number of available employees.

Keywords: Balanced Scorecard; Cooperative; Performance (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-443-3_9

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