Analisis Kinerja Keuangan untuk Menilai Tingkat Kesehatan pada Koperasi Simpan Pinjam dan Pembiayaan BMT Projo Artha Sejahtera (PAS) di Bantul

Authors

  • Mujino Mujino Fakultas Ekonomi, Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia
  • Ratih Kusumawardhani Fakultas Ekonomi, Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia
  • Diah Cahyani Fakultas Ekonomi, Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia

DOI:

https://doi.org/10.29040/jie.v5i1.1729

Abstract

This study aims to investigate the health level of the savings and loan cooperatives and financing of BMT PAS in terms of: 1) Capital aspect; 2) Management aspect; 3) Liquidity aspect; 4) Aspect of compliance with syariah. This research is a type of quantitative descriptive research. The subject of this research is the savings and loan cooperatives and financing of BMT PAS in Bantul. The object of this research is the financial statements of 2015 to 2019. The data collection method were used documentation and questionnaire. The calculation use PAP technique was based on Deputy Regulation for the Supervision of the Ministry of Cooperatives and Small and medium Enterprises of Republic Indonesia Number 07/Per/Dep.6/IV/2016. The result of this research shows that health level of the savings and loan cooperatives and financing of BMT PAS 2015 to 2019 seen from; 1) Capital aspects of BMT PAS Bantul in 2015 to 2019 criteria are quite healthy; 2) Aspects management of BMT PAS Bantul in 2015 to 2019 criteria are quite healthy; 3) Aspects of liquidity of BMT PAS Bantul in 2015 to 2019 are healthy criteria; 4) Aspects of compliance with syariah principles BMT PAS Bantul from 2015 to 2019 healthy criteria. Keywords : Financial performance, health level, savings and loan cooperatives and syariah financing.

References

Afandi, P. (2014). ANALISIS KINERJA KEUANGAN UNTUK MENGUKUR KESEHATAN KEUANGAN KOPERASI KSU BMT ARAFAH KECAMATAN BANCAK KABUPATEN SEMARANG. Among Makarti, 13, 25–47.

Data Kementerian Koperasi dan UMKM Tahun 2016-2018

D. Muliasari, “THE EFFECT OF PRODUCT PRICE AND PRODUCT QUALITY ON PURCHASING DECISIONS FOR SAMSUNG BRAND HANDPHONES AMONG STIE AAS SURAKARTA STUDENTS,†vol. 2019, no. 4, pp. 501–506, 2019.

Ermawati, I. D. (2014). ANALISIS LAPORAN KEUANGAN UNTUK MENGEVALUASI KINERJA KEUANGAN PADA KOPERASI MAHASISWA UNIVERSITAS MUHAMMADIYAH SURAKARTA. Implementation Science, 39(1), 1–15. https://doi.org/10.4324/9781315853178

https://kbbi.kemdikbud.go.id/entri/Kinerja

Kementerian Koperasi. (2016). Peraturan Deputi Bidang Pengawasa Kementrian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia No 07/Per/Dep.6/IV/2016. 1–42

T. F. Efendi, “ANALYSIS OF THE IMPLEMENTATION OF THE SIMPLE SALARY,†vol. 2020, no. 4, pp. 1363–1372, 2020.

Maharani, A. A. (2019). Analisis Tingkat Kesehatan Koperasi Simpan Pinjam Di Kecamatan Bantul Kebupaten Bantul Tahun 2017. (4), 1–242.

Nidia, Z. (2019, Maret 26). Retrieved from https://nasional.republika.co.id/berita/nasional/daerah/poyojo383/153-koperasi-di-bantul-dibubarkan

PERATURAN MENTERI NEGARA KOPERASI DAN USAHA KECIL DAN MENENGAH REPUBLIK INDONESIA NOMOR : 35.3/Per/M.KUKM/X/2007

Praya, L. G. A. (2017). ANALISIS KINERJA KEUANGAN KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH BMT DANA INSANI WONOSARI TAHUN 2013-2015. Jurnal Pendidikan Dan Ekonomi, 6, 578–589.

D. Thoi’in, Muhammad; Muliasari, “ANALYSIS OF WORK SATISFACTION, ORGANIZATIONAL COMMITMENTS, AND WORK ENGAGEMENT EFFFECT TOWARD EMPLOYEE PERFORMANCE IN SHARIA BANKS,†vol. 2020, no. 2, pp. 161–170, 2020.

Saraswati, D., Suhadak, & Handayani, S. R. (2013). Analisis Laporan Keuangan Sebagai Alat Penilaian Kinerja Keuangan Pada Koperasi (Studi Pada Koperasi Universitas Brawijaya Malang Periode 2009-2012). Administrasi Bisnis, 6(2), 1–10. Retrieved from http://administrasibisnis.studentjournal.ub.ac.id/index.php/jab/article/view/291

T. F. Efendi and M. Sidiq, “Analysis of Sales System Implementation in Primary Koperasi Tribuana II,†vol. 01, no. 03, pp. 3–6, 2020.

Sukmana, A. A., & Mulyati, S. (2019). Penilaian Kesehatan KJKS BMT Binamas. Jurnal Akuntansi Dan Keuangan Islam, 3(2), 125–144. https://doi.org/10.35836/jakis.v3i2.33

Undang-Undang Dasar Negara Republik Indonesia Tahun 1945

UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 25 TAHUN 1992 TENTANG PERKOPERASIAN

Downloads

Published

2021-02-28

How to Cite

Mujino, M., Kusumawardhani, R., & Cahyani, D. (2021). Analisis Kinerja Keuangan untuk Menilai Tingkat Kesehatan pada Koperasi Simpan Pinjam dan Pembiayaan BMT Projo Artha Sejahtera (PAS) di Bantul. JURNAL ILMIAH EDUNOMIKA, 5(1), 278–284. https://doi.org/10.29040/jie.v5i1.1729

Issue

Vol. 5 No. 1 (2021): EDUNOMIKA : Vol. 05, No. 01, 2021

Section

Articles

Citation Check