ANALISIS KINERJA KOPERASI DENGAN PENDEKATAN BALANCED SCORECARD: Studi Kasus Pada CooSAE

This study aims to analyze the performance of CooSAE Cooperative
(Cooperative Smart Agriculture Ecosystem) during the period of March to October 2025 using the Balaanced Scorecard approach. A descriptive quantitative method was applied using data from financial reports, membership records, operational documents, adn member satisfaction questionnaires involving 85 respondents. Cooperative performance was measured through four perspectives: financial, member, internal business process, and learning and growth. The results indicate thath non-financial performance is categorized as good, while financial performance fluctuated due to the cooperative’s early stage of development and increased operational cots. These findings show that the Balanced Scorecard provides a more comprehensive assessment of cooperative performance than financial indicator alone.