Usulan Penerapan Balanced Scorecard (BSC) pada Koperasi X
DOI:
https://doi.org/10.38035/jemsi.v7i3.7516Keywords:
Balanced Scorecard, SWOT, Pengukuran Kinerja, Key Performance Indicator, Koperasi Simpan PinjamAbstract
Koperasi memiliki peran strategis dalam perekonomian Indonesia, meskipun jumlahnya mengalami penurunan pasca-2017 akibat kebijakan restrukturisasi yang menitikberatkan pada peningkatan kualitas kelembagaan, sementara kontribusinya terhadap PDB masih relatif terbatas. Studi kasus pada Koperasi X menunjukkan kinerja keuangan yang positif, tercermin dari peningkatan Sisa Hasil Usaha (SHU) sebesar 235% pada periode 2023–2024, namun capaian tersebut belum diikuti oleh peningkatan partisipasi anggota serta masih didukung oleh sistem pengukuran kinerja yang berfokus pada aspek administratif keuangan dan belum mencerminkan kinerja strategis secara menyeluruh, sehingga menimbulkan kesenjangan kinerja. Penelitian ini bertujuan merancang sistem pengukuran kinerja yang komprehensif melalui pendekatan kualitatif studi kasus, dengan pengumpulan data melalui wawancara semi-terstruktur dan analisis dokumen, serta menggunakan analisis SWOT yang diintegrasikan ke dalam kerangka Balanced Scorecard (BSC). Hasil penelitian menghasilkan rancangan sistem pengukuran kinerja berbasis BSC yang terstruktur dalam matriks empat perspektif dengan 15 Key Performance Indicators (KPI) terukur, yang diharapkan dapat menjadi alat manajemen strategis untuk meningkatkan kinerja, tata kelola, loyalitas anggota, dan kapabilitas SDM secara berkelanjutan sesuai dengan visi koperasi yang mandiri dan professional.
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