Penerapan Balanced Scorecard sebagai Tolok Ukur Penilaian pada Badan Usaha Berbentuk Koperasi Syariah

Abstract

Issues raised in this paper is how the performance of a company with the application of the balanced scorecard method. The purpose of the use of the Balanced Scorecard is to measure the company's performance from four perspectives, namely: learning and growth perspective, internal business process perspective, customer perspective, and financial perspective. In this study the authors add a perspective that was taken sharia compliance of Regulation of the Minister of Cooperatives and SMEs, No. 39/per/M.KUKM/XII/2007 to balance performance assessment. Analysis of the results showed that the Balanced Scorecard is the best method in assessing the performance of cooperative sharia, because the Balanced Scorecard raised important aspects are overlooked by traditional performance measures, such as aspects of human resources, systems used within the company, operational processes , and aspects of member satisfaction, so that the Balanced Scorecard measurement results will be more accurate. The results of accurate performance measurement was essential for management, both in the process of planning, decision making, and control, as well as in realizing the vision and mission of the company.