Village Unit Cooperative (KUD) serves as a service center for economic activities in rural areas and is an integral part of national development that has a significant role in.
PENDAHULUANKinerja merupakan hal yang sangat penting dalam suatu perusahaan. Hal ini dikarenakan kinerja adalah gambaran terkait dengan tingkat pencapaian pelaksanaan suatu kegiatan, program, dan juga kebijakan dalam mewujudkan tujuan atau sasaran dari perusahaan (Jariah, 2015). Pengukuran kinerja sangat penting bagi perusahaan untuk dapat bersaing di lingkungan yang sangat kompetitif. Kaplan dan Norton (2000) berpendapat,
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