{"id":"https://openalex.org/W3003665867","doi":"https://doi.org/10.30591/monex.v9i1.1433","title":"PENILAIAN KINERJA KOPERASI UNIT DESA (KUD) PENEBEL TABANAN DENGAN PENDEKATAN BALANCED SCORECARD","display_name":"PENILAIAN KINERJA KOPERASI UNIT DESA (KUD) PENEBEL TABANAN DENGAN PENDEKATAN BALANCED SCORECARD","publication_year":2020,"publication_date":"2020-01-30","ids":{"openalex":"https://openalex.org/W3003665867","doi":"https://doi.org/10.30591/monex.v9i1.1433","mag":"3003665867"},"language":"en","primary_location":{"id":"doi:10.30591/monex.v9i1.1433","doi":"https://doi.org/10.30591/monex.v9i1.1433","is_oa":true,"landing_page_url":"https://doi.org/10.30591/monex.v9i1.1433","pdf_url":"https://ejournal.poltekharber.ac.id/index.php/monex/article/download/1433/1092","source":{"id":"https://openalex.org/S4210200642","display_name":"Monex Journal Research Accounting Politeknik Tegal","issn_l":"2089-5321","issn":["2089-5321","2549-5046"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315317","host_organization_name":"Politeknik Harapan Bersama Tegal","host_organization_lineage":["https://openalex.org/P4310315317"],"host_organization_lineage_names":["Politeknik Harapan Bersama Tegal"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Monex Journal Research Accounting Politeknik Tegal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://ejournal.poltekharber.ac.id/index.php/monex/article/download/1433/1092","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5026865973","display_name":"I Gede Putu Banu Astawa","orcid":"https://orcid.org/0000-0003-1788-0385","observed_orcids":["https://orcid.org/0000-0003-1788-0385"]},"institutions":[{"id":"https://openalex.org/I4210090826","display_name":"Universitas Pendidikan Ganesha","ror":"https://ror.org/00bmjd793","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210090826"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"I Gede Putu Banu Astawa","raw_affiliation_strings":["Universitas Pendidikan Ganesha"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pendidikan Ganesha","institution_ids":["https://openalex.org/I4210090826"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5029946883","display_name":"I Putu Julianto","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210090826","display_name":"Universitas Pendidikan Ganesha","ror":"https://ror.org/00bmjd793","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210090826"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"I Putu Julianto","raw_affiliation_strings":["Universitas Pendidikan Ganesha"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pendidikan Ganesha","institution_ids":["https://openalex.org/I4210090826"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5020806768","display_name":"Luh Gede Kusuma Dewi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210090826","display_name":"Universitas Pendidikan Ganesha","ror":"https://ror.org/00bmjd793","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210090826"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Luh Gede Kusuma Dewi","raw_affiliation_strings":["Universitas Pendidikan Ganesha"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pendidikan Ganesha","institution_ids":["https://openalex.org/I4210090826"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210090826"],"apc_list":{"value":400000,"currency":"IDR","value_usd":26},"apc_paid":{"value":400000,"currency":"IDR","value_usd":26},"fwci":4.4077,"has_fulltext":true,"cited_by_count":18,"citation_normalized_percentile":{"value":0.93876256,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"9","issue":"1","first_page":"18","last_page":"29"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9531000256538391,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9531000256538391,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12121","display_name":"Cooperative Studies and Economics","score":0.027699999511241913,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.0013000000035390258,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cooperative-performance","display_name":"cooperative performance","score":0.6039999723434448},{"id":"https://openalex.org/keywords/village-unit-cooperatives","display_name":"village unit cooperatives","score":0.8429999947547913},{"id":"https://openalex.org/keywords/tabanan","display_name":"Tabanan","score":0.6940000057220459},{"id":"https://openalex.org/keywords/balanced-scorecard","display_name":"balanced scorecard","score":0.9150000214576721},{"id":"https://openalex.org/keywords/financial-perspective","display_name":"financial perspective","score":0.8320000171661377},{"id":"https://openalex.org/keywords/customer-perspective","display_name":"customer perspective","score":1.0},{"id":"https://openalex.org/keywords/internal-business-process-perspective","display_name":"internal business process perspective","score":0.9330000281333923},{"id":"https://openalex.org/keywords/learning-and-growth-perspective","display_name":"learning and growth perspective","score":0.8759999871253967},{"id":"https://openalex.org/keywords/performance-evaluation","display_name":"performance evaluation","score":0.6190000176429749}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4217311441898346},{"id":"https://openalex.org/C37621935","wikidata":"https://www.wikidata.org/wiki/Q3606845","display_name":"Agricultural science","level":1,"score":0.3428235352039337},{"id":"https://openalex.org/C39432304","wikidata":"https://www.wikidata.org/wiki/Q188847","display_name":"Environmental science","level":0,"score":0.3257923722267151}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.30591/monex.v9i1.1433","doi":"https://doi.org/10.30591/monex.v9i1.1433","is_oa":true,"landing_page_url":"https://doi.org/10.30591/monex.v9i1.1433","pdf_url":"https://ejournal.poltekharber.ac.id/index.php/monex/article/download/1433/1092","source":{"id":"https://openalex.org/S4210200642","display_name":"Monex Journal Research Accounting Politeknik Tegal","issn_l":"2089-5321","issn":["2089-5321","2549-5046"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315317","host_organization_name":"Politeknik Harapan Bersama Tegal","host_organization_lineage":["https://openalex.org/P4310315317"],"host_organization_lineage_names":["Politeknik Harapan Bersama Tegal"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Monex Journal Research Accounting Politeknik Tegal","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:1ef39fadaaf941bfb232d3ea9a8eef83","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/1ef39fadaaf941bfb232d3ea9a8eef83","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Monex: Journal Research Accounting Politeknik Tegal, Vol 9, Iss 1, Pp 18-29 (2020)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.30591/monex.v9i1.1433","doi":"https://doi.org/10.30591/monex.v9i1.1433","is_oa":true,"landing_page_url":"https://doi.org/10.30591/monex.v9i1.1433","pdf_url":"https://ejournal.poltekharber.ac.id/index.php/monex/article/download/1433/1092","source":{"id":"https://openalex.org/S4210200642","display_name":"Monex Journal Research Accounting Politeknik Tegal","issn_l":"2089-5321","issn":["2089-5321","2549-5046"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315317","host_organization_name":"Politeknik Harapan Bersama Tegal","host_organization_lineage":["https://openalex.org/P4310315317"],"host_organization_lineage_names":["Politeknik Harapan Bersama Tegal"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Monex Journal Research Accounting Politeknik Tegal","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3003665867.pdf","grobid_xml":"https://content.openalex.org/works/W3003665867.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W2743023089"],"related_works":["https://openalex.org/W3112621641","https://openalex.org/W2777110873","https://openalex.org/W4251010728","https://openalex.org/W2885921394","https://openalex.org/W4399982855","https://openalex.org/W2582282331","https://openalex.org/W4200477129","https://openalex.org/W4404016682","https://openalex.org/W3108866433","https://openalex.org/W2613259384"],"abstract_inverted_index":{"The":[0,21,52,78],"study":[1,25,60],"aimed":[2],"to":[3,27,124,140,153,196,200],"find":[4],"out":[5],"how":[6],"the":[7,17,29,41,58,88,107,110,131,135,145,160,167,181,203,207,236],"Penebel":[8,32,63,208],"Tabanan":[9,33,64,209],"Village":[10,34,65,210,244],"Unit":[11,35,66,211,245],"Cooperative":[12,67,212,240,246],"Performance":[13],"Assessment":[14,129],"(KUD)":[15,37,213],"with":[16,180,216],"Balanced":[18,42,89,242],"Scorecard":[19,43],"Approach.":[20],"purpose":[22],"of":[23,31,47,109,112,147,164,169,206,220],"this":[24,155],"is":[26,49,57,83,127,142,185,223],"determine":[28],"performance":[30,214,221,234],"Cooperatives":[36],"when":[38],"measured":[39],"using":[40],"approach.":[44],"This":[45],"type":[46],"research":[48],"descriptive":[50],"research.":[51],"data":[53,79],"collection":[54,70],"method":[55,61],"used":[56,82],"case":[59],"at":[62],"(KUD).":[68,247],"Data":[69],"techniques":[71],"are":[72,176],"interviews":[73],"or":[74,162,178],"interviews,":[75],"and":[76,100,102,172,190],"documentation.":[77],"analysis":[80],"procedure":[81],"calculating":[84],"four":[85],"perspectives":[86,192],"on":[87,106,134],"Scorecard,":[90,243],"namely:":[91],"financial":[92,120],"perspective,":[93,95],"customer":[94],"internal":[96,148],"business":[97,149],"process":[98,168],"perspective":[99,121,137,146],"learning":[101,189],"growth":[103,191],"perspective.":[104],"Based":[105],"results":[108,205],"measurement":[111],"cooperative":[113,233],"performance,":[114],"it":[115,126,227],"shows":[116],"that":[117,175,226],"from":[118,138,151,159,193,194],"a":[119,217,229],"for":[122,130,188,232],"2015":[123,139,152,195],"2018":[125,141,197],"37.9465.":[128],"overall":[132,204],"score":[133,183,219],"customer's":[136],"18,508.":[143],"For":[144],"processes":[150],"2018,":[154],"can":[156],"be":[157],"seen":[158],"increase":[161],"achievement":[163],"targets":[165],"in":[166],"innovation,":[170],"operations,":[171],"after-sales":[173],"services":[174],"met":[177],"achieved":[179],"total":[182,218],"obtained":[184],"10.":[186],"And":[187],"cooperatives":[198],"amounted":[199],"16.07.":[201],"So":[202],"appraisal":[215,222],"82.5245,":[224],"so":[225],"has":[228],"good":[230],"reputation":[231],"during":[235],"testing":[237],"period.":[238],"Keywords:":[239],"Performance,":[241]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2020-02-07T00:00:00"}