Developmen of Vilage -Owned Enterprises Performance Measurement Model Based on Balanced Scorecard : A Case Study of BUMDes Jempol Makmur

Saipul Arni, Muhsyaf (2022) Developmen of Vilage -Owned Enterprises Performance Measurement Model Based on Balanced Scorecard : A Case Study of BUMDes Jempol Makmur. IJMRGE - International Journal of Multidisciplinary Research and Growth Evaluation, 3 (4). pp. 168-174. ISSN 2582-7138

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Abstract

This study aims to develop a performance measurement model for BUMDes Jempol Makmur based on the Balanced Scorecard with the assist of the Fuzzy AHP method. This research uses qualitative descriptive method. Data were collected through questionnaires with an AHP scale. There are 4 main criteria and 15 sub criteria applied in this study. Microsoft Excel was used to analyze the data. The results showed that financial performance with a weight of 0.565 is the top priority of the management of BUMDes Jempol Makmur which is followed by the performance of internal business process, learning and growth, and customers. Among the sub criteria, NPM (Net Profit Margin) on financial criteria, service operation process on internal business process criteria, worker training on learning and growth criteria, and customer profitability on customer criteria are the utmost importance. This result also provides guidelines for the management of BUMDes Jempol Makmur regarding strategies in improving its performance.

Item Type: Article
Keywords (Kata Kunci): Balanced Scorecard; Fuzzy AHP; Performance Measurement; Village-Owned Enterprises
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi
Depositing User: Saipul Arni Muhsyaf, SE., MM., Ph.D
Date Deposited: 16 Jun 2023 01:53
Last Modified: 16 Jun 2023 01:53
URI: http://eprints.unram.ac.id/id/eprint/39981

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