ANALISIS KINERJA INTERNAL, BALANCE SCORECARD DAN PENGEMBANGAN KEUANGAN MIKRO BERKELANJUTAN (STUDI PADA LEMBAGA PERKREDITAN DESA DI PROVINSI BALI)
Abstract: Starting in 1984
Bali’s village micro financial institutions, which are called Lembaga
Perkreditan Desa(LPD), were set up at the level of the customary village. These
villages own, finance and govern the LPDs asan integral part of Balinese
culture. The final say in every matter lies with the assembly of
indigenousresidents (“krama”), the ultimate authority in every village. This
research is aimed to analyze the relationshipbetween LPD and contribution of
LPD in order to reduce % percentace of population below the poverty line(%PBL).
The independent variable Return on Asset (ROA) has contribution to reduce PBL.
ROA is internalperformance of LPD. Additonal analysis is conducted by field
experiment to explore improvement internalperformance of LPD with Balance
Scorecard. Balance Scorecard is not only measurement tools but strategictools
in order to reduce %PBL.
Penulis: I Wayan Suartana,
Dodik Ariyanto
Kode Jurnal: jpakuntansidd120444
