Analisis Kinerja Perusahaan Dengan Pendekatan Balance Scorecard Dan Data Envelopment Analysis Studi Kasus Pada Koperasi Di Kab.Jombang)

Prasetya, Hanung Eryadi (2017) Analisis Kinerja Perusahaan Dengan Pendekatan Balance Scorecard Dan Data Envelopment Analysis Studi Kasus Pada Koperasi Di Kab.Jombang). Magister thesis, Universitas Brawijaya.

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui kinerja koperasi dengan menggunakan integrasi antara Balance Scorecard dan Data Envelopment Analysis dan mengetahui dan menganalisis tingkat efisiensi dan efektivitas yang menggunakan Data Envelopment Analysis berdasarkan kriteria yang ada di Balance Scorecard. Metode penentuan sampel yang digunakan adalah metode non-probability sampling. Data penelitian diperoleh dari 8 Koperasi yang berasal dari Dinas Koperasi Kabupaten Jombang. Analisis pengolahan data menggunakan pengukuran performansi dengan Balanced Scorecard berdasarkan perspektif financial, customer, process business internal dan learning and growth dan perhitungan efisiensi menggunakan model DEA Output Oriented. Hasil penelitian ini mengindikasikan bahwa: perspektif financial diperoleh bahwa terjadi peningkatan di tahun 2014 dan terdapat 2 koperasi yang efisien, perspektif customer diperoleh bahwa terjadi penurunan di tahun 2014 dan terdapat 2 koperasi yang efisien, Perspektif Internal Bisnis terjadi peningkatan ditahun terakhir dan juga terdapat 2 koperasi yang efisien, perspektif belajar dan tumbuh terjadi penurunan, hanya ada 1 koperasi yang mampu mencapai efisiensi maksimal.

English Abstract

Abstract: The objective of this research is to understand cooperation performance using integration of Balanced Scorecard and Data Envelopment Analysis an to analyze the eficiency and efectivity level by utilizing Data Envelopment Analysis based on criteria in Balanced Scorecard. The sampling determination method used non probability sampling. The research data were collected from Cooperation Agency in Jombang Regency. The data analysis instrument was performance assesment using Balanced Scorecard Perpective based on financial perspective, customer, internal bisnis, learning and growth, and also eficiency calculation using DEA output oriented model. The result of this research concludes : from financial perspective is has been there was performance improvement in 2014 and 2 Cooperation were eficient; from customer perspective it has been discovered that there was performance decline in 2014 and 2 Cooperation were eficient; from internal bisnis perspective, it has been detected that there was performance improvement in the last year and 2 Cooperation were eficient; from learning and growth perspective, it that only one Cooperation was able to reach maximum eficiency.

Item Type: Thesis (Magister)
Identification Number: TES/658.401/PRA/a/2017/041710800
Uncontrolled Keywords: PERFORMANCE - MASUREMENT, ORGANIZATIONAL EFFECTIVENESS - MASUREMENT, BALANCED SCORECARD (management), DATA ENVELOPMENT ANALYSIS
Subjects: 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management > 658.401 Planning, policy making, control, quality management
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 09 May 2018 04:25
Last Modified: 26 Nov 2021 06:15
URI: http://repository.ub.ac.id/id/eprint/10354
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