Analisis Kinerja Keuangan Koperasi Syariah (Studi Kasus Pada Koperasi Serba Usaha Ja'far Medika Syariah Matesih)

Safitri, Nurul and , Drs. Sujadi, M.M (2019) Analisis Kinerja Keuangan Koperasi Syariah (Studi Kasus Pada Koperasi Serba Usaha Ja'far Medika Syariah Matesih). Skripsi thesis, Universitas Muhammadiyah surakarta.

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Abstract

The purpose of this study was to analyze the financial performance of KSU Ja'far Medika Syariah Matesih in 2015-2017, the financial performance was used to determine the health level of the cooperative. This study analyzes the financial performance seen from the balance sheet financial statements and income statement. This type of research is a descriptive study with a quantitative approach with a method of analyzing data using guidelines issued by the Ministry of Cooperatives and Small and Medium Enterprises namely the Deputy Regulation of the Ministry of Cooperatives and Small and Medium Enterprises Supervision Number 07 / PER / DEP.6 / IV / 2016 concerning Health and savings and loan financing cooperative assessment guidelines (KSPPS) and the savings and loan and sharia financing unit (USPPS). Aspects used to analyze the health of cooperatives use capital aspects (Ratio of own capital to total assets and capital adequacy ratio (CAR), aspects of quality of productive assets (ratio of financing and problematic receivables to total receivables and financing, financing portfolio ratio at risk, and allowance ratio elimination of earning assets), efficiency aspects (service operational cost ratio to gross participation, fixed activity ratio to assets and service efficiency ratio), liquidity aspects (cash ratio and financing ratio to funds received) and aspects of independence and growth (asset rentability, rentability own capital and operational independence ratio) From the five aspects, it shows that the cooperative health results are seen from the financial performance in the form of a balance sheet and the KSU Ja'far Medika Syariah Matesih profit / loss report in the quite healthy category.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: sharia cooperatives, financial reports, cooperative health assessments, capital aspects, productive asset quality aspects, efficiency aspects, liquidity aspects, independence and growth aspects.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: NURUL SAFITRI
Date Deposited: 29 Jul 2019 03:42
Last Modified: 29 Jul 2019 03:44
URI: http://eprints.ums.ac.id/id/eprint/74632

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