Performance Measurement Analysis of Palm Cooperative Cooperation with Using Balanced Scorecard

2nd Annual Applied Science and Engineering Conference

工业技术;自然科学

Muda, I.^1 ; Roosmawati, F.^1 ; Siregar, H.S.^1 ; Ramli^1 ; Manurung, H.^2 ; Banuas, T.^2

Faculty of Economic and Business, Universitas Sumatera Utara, Jl. Prof. TM Hanafiah SH No.12, Medan

20155, Indonesia^1

Lembaga Pendidikan Perkebunan, Badan Pengelola Dana Perkebunan Kelapa Sawit (BPDPKS), Indonesia^2

关键词: Balanced scorecard approach;    Balanced scorecards;    Financial reports;    Fresh fruits;    Market price;    Performance indicators;    Performance measurements;    Primary data;   

Others  :  https://iopscience.iop.org/article/10.1088/1757-899X/288/1/012081/pdf
DOI  :  10.1088/1757-899X/288/1/012081

来源: IOP

【 摘 要 】

This study aims to analyze the performance of Palm Oil Cooperative with Balanced Scorecard approach. This type of research is descriptive quantitative. The data used are primary data in the form of Financial Report of Palm Oil Cooperative in North Sumatera. The population and samples used are some Palm Oil Cooperatives in North Sumatra. Analysis used with performance indicators Balanced Scorecard. The results show that the role of Financial Perspectives has a significant effect on the formation of the Fresh Fruit Bunch (TBS) Market Price mechanism. While the variable of Non-Financial Perspectives has no significant effect to the formation of TBS Market Price mechanism. The significance of Financial Perspectives variables is caused by the Regulation variable as a moderating variable.