Penilaian Kinerja Keuangan Pada Koperasi Simpan Pinjam Mitra Usaha Desa Bungaya Karangasem

Ni Nyoman Ari Natarini
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Abstract

This research was conducted to analyze the financial performance of the Bungaya Village Business Partners' Savings and Loans Cooperative for the period 2012-2016 in terms of the Health Assessment Guidelines for Savings and Loans Cooperatives and Cooperative Savings and Loans Units 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. Collecting data in this study using documentation and interview methods. Data analysis in this study uses financial performance assessment variables measured by six aspects, namely capital, earning asset quality, management, efficiency, liquidity, and independence and growth in accordance with the Regulation of the Deputy for Supervision of the Ministry and Small and Medium Enterprises of the Republic of Indonesia Number 06 / Per. /Dep.6/IV 2016. Based on the analysis that has been done, the financial performance of the KSP. Bungaya Village Business Partners in 2012-2016 in terms of six aspects, namely the aspect of capital, quality of productive assets, aspects of management, aspects of efficiency, aspects of liquidity and aspects of independence and growth received the predicate "Under Supervision" which is at intervals of 51
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合作社的财务业绩评估由工商Bungaya Karangasem提供
本研究是根据印度尼西亚共和国合作社和中小企业部监督副局长第06 / Per号条例,根据《储蓄和贷款合作社健康评估指南》和《合作社储蓄和贷款单位健康评估指南》,分析邦加亚村商业伙伴储蓄和贷款合作社2012-2016年期间的财务业绩。/ Dep.6 / IV / 2016。本研究采用文献资料法和访谈法收集资料。本研究的数据分析采用资本、收益资产质量、管理、效率、流动性、独立性和成长性六个方面衡量的财务绩效评估变量,依据印度尼西亚共和国部和中小企业监管副条例第06 / Per号。/管理。6 / IV 2016。根据所做的分析,KSP的财务业绩。Bungaya Village商业伙伴2012-2016年在资金、生产性资产质量、管理、效率、流动性、独立性和成长性六个方面获得了“Under Supervision”的谓词,每个评分间隔为51
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