DEVELOPING COOPERATIVE PERFORMANCE INDICATORS USING COMBINATION METHODS {BALANCED SCORECARD (BSC), PERFORMANCE PRISM, AND KEY PERFORMANCE INDICATORS (KPIs)

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DEVELOPING COOPERATIVE PERFORMANCE INDICATORS USING COMBINATION METHODS {BALANCED SCORECARD (BSC), PERFORMANCE PRISM, AND KEY PERFORMANCE INDICATORS (KPIs)

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Title: DEVELOPING COOPERATIVE PERFORMANCE INDICATORS USING COMBINATION METHODS {BALANCED SCORECARD (BSC), PERFORMANCE PRISM, AND KEY PERFORMANCE INDICATORS (KPIs)
Author: Padmakusumah, Rizal Ramdan
Abstract: In Indonesia, the number of cooperatives grow rapidly during the last 5 years (2007-2011), but many of them was inactive or not develop. the amount of inactive cooperatives is about 247.908 or 29.24% from all number cooperatives in Indonesia. One of the reasons of it is the inability of the cooperative in controlling its performance through appropriate performance measures that can give significant effect to the business performance, in theory and business practice this performance measures also known as Key Performance Indicator (KPI). This study aims to develop the appropriate performance measures for the cooperatives enterprise through a literature study and also practical (the author’s experiences) approaches related to the theory of integrated performance measurement especially following three methods, that is: Balanced Scorecard (BSC), Performance Prism, and Key Performance Indicators (KPIs). This paper shows that by combining the methods of KPIs, BSC, and the Performance Prism, the cooperative performance measures produced will be more comprehensive and covers the complete range of stakeholder interests and also perspectives of organization and business, as well as be able to influence and improve the business performance significantly.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/3418
Date: 2012-10-18


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