Analysis and Performance Improvement Strategy with the Balanced Scorecard method in North Bandung Dairy Farmers Cooperative West Java

Abstract

Efforts to develop and improve the welfare of milk production of dairy farmers can not be separated from the role of cooperatives as a institution breeder business development. Cooperative success is dependent upon the board and the manager of the cooperative. Cooperative management is needed for efficient and effective in order to ensure good co-operative performance. Underwriting performance and the performance evaluation process requires the formulation of a strategy to enhance future performance. This study aims to (1) Determine performance measurement techniques are applied in the current KPSBU, (2) Develop a performance measurement technique using the Balanced Scorecard (BSC), (3) Knowing KPSBU performance with BSC method, and (4) Develop a strategy to enhance performance in the future. The data collection methods through the literature, interviews, questionnaires and Focus Group Discussion (FGD). Performance measurement is defined through the translation of the vision, mission and strategy into the BSC with 4 (four) perspectives of the performance of the membership perspective, financial perspective, internal business and learning and growth perspective. Formulation of a strategy to enhance performance using SWOT analysis. Furthermore, in selecting the best strategy to use Hirarchy Analytical Process (AHP). Review results illustrate that the current performance measurement in the emphasize on the aspect KPSBU financial performance of the financial balance sheet ratios of Liquidity, Solvency and Profitability (LSP). Formulation of performance measurement techniques by using the Balanced Scorecard sort of performance into four perspectives: The perspective of membership/customer; financial perspective, internal business process perspective, learning and growth perspective. Achievement of performance with BSC was 73.4%; Through SWOT analysis has composed 13 (thirteen) KPSBU performance improvement strategy, which is next to the AHP method can be chosen strategy 5 (five), the best strategy for improving performance in the future KPSBU.