Performance Measurement Using Balanced Scorecard Concept On Co-Operatives Implication In Indonesia

Abstract This study aims to apply the concept of balanced scorecards in measurement of co-operatives performance based on vision and mission. So far the assessment of co-operative performance in Indonesia is not take into account the social hold co-operative while co-operatives carrying a dual mission. Research conducted in in North Sumatera Province in Indonesia. The sample consisting of one hundred co-operatives that are still active run annual members meeting. Co-operative performance was assessed based on its fourth perspective i.e. membership financial internal process and learning 26 growth. The indicator key of cooperative performance was determined by taking into account the performance assessment on co-operatives as articulated of State Minister for Co-operatives and SMEs No.129KEPMKUMKMXI2002 and the regulations of the State Minister for Co-operatives and SME No.06PerM.KUKMV2006. Therefore this research were contributed a method in assessing co-operative performance using Balanced Scorecard concept with the four perspective namely membership perspective financial perspective internal process perspective and learning 26 growth perspective.