Analisis Kinerja Keuangan Koperasi Simpan Pinjam Siman Tri Sejahtera Desa Sesetan

Pusparini, Ni Putu Novi and Ariana, I Made and Sumartana, I Made (2022) Analisis Kinerja Keuangan Koperasi Simpan Pinjam Siman Tri Sejahtera Desa Sesetan. Diploma thesis, Politeknik Negeri Bali.

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Abstract

Cooperatives as business entities that are directly related to members both for support and welfare, must have the ability to realize services that can increase added value and benefit as much as possible for members. This study aims to determine the financial performance of the Siman Tri Sejahtera Savings and Loans Cooperative in 2019, 2020 and 2021 based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/Dep.6/IV/2016 concerning aspects of capital, productive asset quality, management, efficiency, liquidity as well as independence and growth. This research is a type of descriptive qualitative research which is an analytical technique to get an overview of the conditions that occur in cooperatives. The subject used is the Siman Tri Sejahtera Savings and Loans Cooperative with the object being studied is the cooperative's financial performance in 2019, 2020 and 2021. In this study, data were collected through interview, observation and documentation techniques. The results showed that the financial performance of the Siman Tri Sejahtera Savings and Loans Cooperative in 2019, 2020 and 2021 was in the category quite healthy with an average of 73.02 with details: (1) the capital aspect with an average of 6.50 was categorized under special supervision, (2) the aspect of productive asset quality with an average of 20.25 gets a healthy category, (3) management aspect with an average of 10.27 gets a fairly healthy category, (4) efficiency aspect with an average of 9.83 gets a healthy category, (5) liquidity aspect with an average of 7.92 gets a category in supervision, (6) aspects of independence and growth with an average of 8.25 gets a healthy category and (7) aspect on identify with an average of 10 gets a healthy category. Keywords: Financial Performance, Financial Statements, Cooperatives, Ratios.

Item Type: Thesis (Diploma)
Subjects: Ilmu Ekonomi > Ilmu Ekonomi > Akuntansi
Divisions: Jurusan Akuntansi > Prodi Akuntansi > Tugas Akhir
Depositing User: Ni Putu Novi Pusparini
Date Deposited: 13 Sep 2022 12:03
Last Modified: 13 Sep 2022 12:03
URI: http://repository.pnb.ac.id/id/eprint/604

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