Analisis Kinerja Keuangan Dalam Menilai Kesehatan Koperasi Di Koperasi Al-Ikhlas

Authors

  • Desri Martiani S Universitas Muhammadiyah Sukabumi
  • Tina Kartini Universitas Muhammadiyah Sukabumi
  • Evi Martaseli Universitas Muhammadiyah Sukabumi

DOI:

https://doi.org/10.56696/jaka.v4i2.9629

Abstract

The purpose of this research is to determine the financial performance and soundness of cooperatives from the aspects of capital, aspects of productive asset quality, aspects of liquidity and aspects of independence and growth. This research was conducted using a qualitative method with a descriptive approach. The data collection method used by the author is the method of observation, interviews, documentation, and triangulation related to the performance and health of cooperatives in the Al-Ikhlas Cooperative. Based on the research results obtained, the performance and health of cooperatives in the Al-Ikhlas Cooperative fluctuates every year.

References

Atmojo, B. T. (2015). Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada Kpri Bina Sejahtera Setda Kabupaten Semarang. 1, 1–27.

Djohan, D. (2001). Perkoperasian.

Fahmi, I. (2012). Analisis Laporan Keuangan.

Indonesia, M. K. dan U. K. dan M. R. (2015). Pedoman Umum Akuntansi Koperasi Sektor Riil. Peraturan Menteri Koperasi Dan Usaha Kecil Dan Menengah Republik Indonesia Nomor 12/Per/M.KUKM/IX/2015 Tentang Pedoman Umum Akuntansi Koperasi Sektor Riil, 1–56. http://www.depkop.go.id/uploads/tx_rtgfiles/permen_kukm_nomor_12_tahun_2015_tentang_akuntansi_koperasi_sektor_riil.pdf

Kasmir. (2014). Analisis Laporan Keuangan.

Nuraini, D. U. (2018). Badan Usaha dan Koperasi dalam Perekonomian Indoesia.

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.

Sujarweni, V. W. (2015). Akuntansi Sektor Publik.

Wulandari, Y. E. (2018). Analisis Kinerja Keuangan Koperasi Simpan Pinjam (Ksp) Mitra Sejahtera Abadi Pakem Sleman Yogyakarta. Journal of Materials Processing Technology, 1(1), 1–8. http://dx.doi.org/10.1016/j.cirp.2016.06.001%0Ahttp://dx.doi.org/10.1016/j.powtec.2016.12.055%0Ahttps://doi.org/10.1016/j.ijfatigue.2019.02.006%0Ahttps://doi.org/10.1016/j.matlet.2019.04.024%0Ahttps://doi.org/10.1016/j.matlet.2019.127252%0Ahttp://dx.doi.o

Downloads

Published

2023-12-11