Performance Analysis Based on Balanced Scorecard at Cooperative in Cianjur District - Indonesia

This research was conducted with the main aim to analyze the performance of a cooperative in Cianjur District using the Balanced Scorecard concept. Assessment of the Balanced Scorecard based performance is basically a performance appraisal uses integrated four main perspectives, namely the financial perspective, customer perspective, internal business process perspective and learning and growth perspective. Research method used in this research was a case study method, with the type of analytical descriptive research. The case taken on this study was the Koperasi Unit Desa (KUD) Cipanas in Cipanas Sub-district, Cianjur District. This KUD selected because the object was one of cooperation with a large enough scale and have a history of proudly enough performance. The research population on these cooperatives were the entire board and the employees of cooperative 32 persons. The sampling technique used in this research was census, which mean all members of population was sample, since the population size was not too large. For the validity of data, this study used trigulasi techniques, both source and data collection techniques. The conclusions of results of KUD Cipanas performance measurement based on Balanced Scorecard as measured from 4 perspectives, namely financial, customer, internal business processes, and growth and learning, generally speaking, was good. This can be seen from the financial ratio, the level of member services, and the use of computer-based operating system that had working well. However, there were still some things that need to be improved, including improving business efficiency and competence of members, especially new members.