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Abstract
Cooperative conditions in Indonesia are generally still weak, both internal and
external conditions. Cooperatives face similiar challenges as business organization.
To strengthen cooperative institutions, cooperative performance measurement systems
may adopt the performance measurements of business organization in the same indus-
try. One of the measurement systems is balanced scorecard. Cooperatives can imple-
ment it as a tool to monitor, measure, and track the alignment of financial and nonfi-
nancial performance. Balanced scorecard makes cooperative business strategy more
concrete and measurable. This paper aims to develop indicators of cooperative per-
formance measurement which are relevant and suitable with cooperative charac-
teristics in Kubu Raya District based on four perspective approaches of balanced
scorecard. The study is conducted through literature study and interview on coopera-
tive management. This research shows the indicators of cooperative performance
measurement based on four perspectives of balanced scorecard which are comprehen-
sive, coherent, balanced, and measurable. Various performance measurement indica-
tors are identified through strategic objectives from four perspectives that describe
future conditions. Such conditions can be realized along with some stages used to
measure the achievement of strategic objectives.
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nal review with top management. Beaubien, L., & Rixon, D. (2012). Key
Those measures aim to obtain pa- performance indicators in
rameters accordingly, considering cooperatives: directions and
that this model uses subjective principles, Journal of
judgments about four balanced Cooperative Studies, 45 (2), 5-
scorecard perspectives; 15.
3) To consider the possible use of
software in setting strategic Bigliardi, B., & Dormio, A.I. (2010). A
objectives in order to produce the balanced scorecard approach for
correct comparison; R&D: Evidence from a case
4) To understand the use of causal study, Facilities, 28 (5/6), 278-
principles in balanced scorecard. 289.
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