ANALISIS TINGKAT KESEHATAN PADA UPPKS SIMPAN PINJAM KEMBANG SEPATU KELURAHAN GUNUNG KELUA DI SAMARINDA PERIODE 2021-2022

Tari Wahyuningsih Mardiana2 , Camelia Verahastuti

Abstract


Analysis of the health level at UPPKS Save and Borrow Hibiscus Gunung Kelua Village in Samarinda for the period 2021 – 2022. Under the guidance of Mardiana, S.E., M.M as Supervisor I and Camelia Verahastuti, SE., M.Sc., AK., CA as Supervisor II.

This health assessment is carried out to measure the performance of cooperatives in running their business so far. Knowing the health level of the cooperative will help certain parties in planning and decision making to build their business to be more advanced and can be taken into consideration to formulate policies in order to improve.

This study aims to determine the level of Health of UPPKS Save and Borrow Hibiscus in Gunung Kelua Village in Samarinda for the period 2021 – 2022 based on the Deputy Regulation for Supervision of the Ministry of Cooperatives and SMEs Number: 06/Per/Dep.6/IV/2016.

The subject of this study is UPPKS Save and Borrow Hibiscus Gunung Kelua Village in Samarinda and the object of this study is the level of health. Data collection in this study used interview and documentation methods. The data analysis technique used in this study is evaluative descriptive analysis.

The results of this study show that the overall health level of UPPKS Save and Borrow Hibiscus Gunung Kelua Village in Samarinda for the 2021 – 2022 period is in the fairly healthy category by getting an average score of 69.87 The capital aspect is categorized as quite healthy, the quality aspect of productive assets is categorized as supervision, the management aspect is categorized as healthy, the efficiency aspect is categorized as quite healthy, the liquidity aspect is categorized under supervision,  The cooperative identity aspect is categorized as healthy, and the independence and growth aspects are categorized as healthy

Keywords


Health Level at the Hibiscus Savings and Loans UPPKS, Perdep KUKM Number: 06/Per/Dep.6/IV/2016

Full Text:

PDF

References


Anonim.2016. nomor 06/Per/Dep.6/IV/2016 Tentang Pedoman Penilaian Kesehatan Koperasi Simpan Pinjam Dan Unit Simpan Pinjam Koperasi.

No. 25 Tahun 1992 Tentang Perkoperasian Indonesia, Jakarta.

Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 12/Per/M.KUKM/IX/2015 Tentang Pedoman Umum Akuntansi Koperasi Sektor Riil

Eindrias, T. D., & Azizah, D. F. 2017. Analisa Tingkat Kesehatan Koperasi Simpan Pinjam Berdasarkan Peraturan Nomor 06/PER/DEP.6/IV/2016. Administrasi Binis , vol. 51 No. 2 .

Ismail, Munawar, Dwi Budi Santosa dan Ahmad Erani Yustika. 2014. Sistem Ekonomi Indonesia: Tafsiran Pancasila dan UUD 1945. Jakarta : Penerbit Erlangga.

Rudianto. 2013. Pengantar Akuntansi, Teknik Penyusunan Laporan Keuangan. Jenis koperasi. Jakarta: Erlangga.




DOI: https://doi.org/10.31293/jma.v12i3.7194

Refbacks

  • There are currently no refbacks.