The Cooperatives Performance Indicators, Based on Balance Scorecard


  • Surachman Surjaatmadja


Palabras clave:

the cooperatives, balanced scorecards, perspectives


The Objectives Measurement of Cooperation Performance Indicators of Balance Score Card-Based (BSC) is to know the performance of certified cooperatives in Jakarta (capitol of Indonesia). Specific targets to be generated from this research are the Measurement of Cooperative Performance Indicators that can measure the performance of the Cooperative at the moment and can be used as a consideration for future decision making in a sustainable manner.  The research methodology used is descriptive, beginning with identifying and describing various aspects of cooperatives related to cooperative performance from a business side, such as marketing, operation/production, finance, human resources, legality, institutional, cooperation and so on. This research was carried out through a survey in several certified cooperatives in Jakarta that was sampled. The data were collected by using questionnaires, interviews and observation and in-depth interviews. The results of this study indicate in general from every perspective of Balance Score Card that from the perspective of the financial, certified cooperative in Jakarta, has average size of 3.223, on a scale of 1-5, while from Marketing perspective: 1.912, from the perspective of Internal Business Process: 1.765, and from a Growth and Learning perspective of: 2,370.


Al‐Tamimi, Hassan, Hussein A., Husni Charif, 2011, Multiple approaches in performance assessment of UAE commercial banks, International Journal of Islamic and Middle Eastern Finance and Management, Vol. 4 Issue: 1, pp.74-82.

Bambang Ali Nugroho, Dedi Dedi, 2011, Analisis Kinerja Koperasi Susu Segar dengan Metoda Balance Scorecard, Jurnal Agrise, Volume XI, No. 1 Tahun 2011, Universitas Brawijaya, page: 65-80

Bikker, Jacob A., 2010, Measuring Performance of Banks: An Assessment, Journal of Applied Business and Economics, Vol. 11, Iss. 4, pp.141 – 159.

Elif Öztürk & Ali Coskun, 2014, A Strategic Approach to Performance Management in Banks: The Balanced Scorecard, Accounting, and Finance Research Vol. 3, No. 3; 2014, Published by Sciedu Press, p:151-158.

Hasan Rashed Ul., Tai Mei Chyi, 2017, Practical Application Of Balanced Scorecard - A Literature Review, Journal of Strategic Management and Performance. Vol 5 Issue 3; p 87-103.

I Gst. Ngr. Agung L. Indranatha I Ketut Suryanawa, 2013, Pengukuran

Kinerja berbasis Balanced Scorecard pada Koperasi Serba Usaha Kuta Mimba, E-Jurnal Akuntansi Universitas Udayana 4.3 (2013): 451-471

Joko Purwono, Sri Sugyaningsih, Anisa Roseriza, 2013, Analisis Kinerja Koperasi Produksi Susu dengan Pendekatan BSC (Studi Kasus: Koperasi Produksi Susu (KPS) Bogor Jawa Barat), Jurnal NeO-Bis, Volume 7, No. 1 Juni 2013, Department of Managament, Faculty of Economics, Trunojoyo University of Madura, page: 1-16.

Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia, 2015, Hasil Penelitian Study Indikator Kinerja Pembangunan Koperasi, Asdep Urusan Penelitian Koperasi Deputi Bidang Pengkajian Sumberdaya UMKM.

Khozein, Ali, 2012, Balanced Scorecard Should be Attention More in Organizations, International Journal of Research in Management, ISSN 2249-5908 Issue2, Vol. 1. P: 38-46

Moneva, José M., Eduardo Ortas, 2010, Corporate environmental and financial performance: a multivariate approach, Industrial Management & Data Systems, Vol. 110 Issue: 2, pp.193-210.

Mulyadi dan Johny Setyawan, 1999, Sistem Perencanaan Dan Pengendalian Manajemen, Aditya Media, Yogyakarta.

Theuri, Francis, and Fred Mugambi, 2014, Institutionalizing Thebalanced Scorecard Toenhance employee performance:Lessons From the cooperative Bank of Kenya, International Academic Journal of Information Sciences and Project Management|Volume1,Issue3,pp.122-134




Cómo citar

Surjaatmadja, S. (2020). The Cooperatives Performance Indicators, Based on Balance Scorecard. Revista San Gregorio, 1(37).