ANALISIS TINGKAT KESEHATAN PADA KOPERASI GURINDAM PERIODE 2016-2018

Authors

  • Dian Agustina Alumni Prodi Akuntansi UMRAH
  • Jack Febriand Adel Dosen Prodi Akuntansi UMRAH
  • Hadli Lidya Rikayana Dosen Prodi Akuntansi UMRAH

Keywords:

Soundness Level, Deputy Regulation for the Supervision of the Ministry of Cooperatives and Small and Medium Enterprises Number: 06 / Per / Dep.6 / IV / 2016.

Abstract

The purpose of this research was to determine the health level of gurindam cooperatives in the 2016-2018 period based on Deputy Regulations for the Supervision of the Ministry of Cooperatives and Small and Medium Enterprises Number: 06 / Per / Dep.6 / IV / 2016 which using 7 aspects of valuation, namely aspects of capital, aspects of the quality of productive assets, management aspects, aspects of efficiency, aspects of liquidity, aspects of independence and growth, and aspects of cooperative identity.
This research is a descriptive qualitative research. The subject of this research is the Gurindam Cooperative where the object of research is the level of health. The collection of power is done by interview and documentation methods. The data analysis technique used is descriptive qualitative.
The results of this study indicate that the health level of the Gurindam Cooperative in 2016-2018 is in the fairly healthy category on average getting a score of 62.47 with details as follows: (1) aspects of capital with a score of 70 categories quite healthy; (2) aspects of earning asset quality with a score of 61 categories under supervision; (3) management aspects with a score of 76.3 the category is quite healthy; (4) efficiency aspects with a score of 100 healthy categories; (5) liquidity aspects with a score of 25 categories under special supervision; (6) independence and growth aspects with a score of 100 healthy categories; (7) aspects of cooperative identity with a score of 100 healthy categories.

Published

2020-11-23

Issue

Section

Akuntansi