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ANALISIS BALANCED SCORECARD UNTUK MENILAI KINERJA KOPERASI UNIT DESA (KUD) SEMBADA DESA PUSPO KABUPATEN PASURUAN

Astuti, Lilik Dwi (2012) ANALISIS BALANCED SCORECARD UNTUK MENILAI KINERJA KOPERASI UNIT DESA (KUD) SEMBADA DESA PUSPO KABUPATEN PASURUAN. Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this observation is to know how the working system if using Balance Scorecard’s analysis in several periods for 2006 until 2009. The analysis’s instrument which used in this observation is Balanced Scorecard which consist of financial’s perspective such as: Return on Investment, Return on Equity, and Profit Margin on Sales. The customer’s perspective are consist of Customer Retention, Number of New Customer, On Time Delivery and Number of Complaint. The Internal Business perspective are consist of Yield Rate and Error Rate. The Learning and Innovation perspective are consist of Employee Productivity, Employee Training, Employee Turn Over and Absenteeism. And for the analysis it is using Time Series Analysis methods. The result of this analysis that KUD Sembada have a bad working system. It because all perspective in Balance Scorecard produced the bad value. The suggestion for corporate is corporate can control operational cost and determine the loan as suitable as the corporates condition and corporates profit growth.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 14 Jan 2015 04:46
Last Modified: 14 Jan 2015 04:46
URI : http://eprints.umm.ac.id/id/eprint/14732

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