Performance Measurement Analysis of Palm Cooperative Cooperation with Using Balanced Scorecard

This study aims to analyze the performance of Palm Oil Cooperative with Balanced Scorecard approach. This type of research is descriptive quantitative. The data used are primary data in the form of Financial Report of Palm Oil Cooperative in North Sumatera. The population and samples used are some Palm Oil Cooperatives in North Sumatra. Analysis used with performance indicators Balanced Scorecard. The results show that the role of Financial Perspectives has a significant effect on the formation of the Fresh Fruit Bunch (TBS) Market Price mechanism. While the variable of Non-Financial Perspectives has no significant effect to the formation of TBS Market Price mechanism. The significance of Financial Perspectives variables is caused by the Regulation variable as a moderating variable.