Sitindaon, Evlin Juwita (2023) Analisis Kinerja Keuangan Dan Tingkat Kesehatan Koperasi Pada CUM Sejahtera HKBP Immanuel Dumai. Undergraduate thesis, Politeknik Negeri Bengkalis.
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Abstract
This study aims to analyze the financial performance and soundness of the Cooperative CUM Sejahtera HKBP Immanuel Dumai based on applicable cooperative regulations. This study uses quantitative data obtained from primary data in the form of questionnaires filled out by respondents, as well as secondary data in the form of management accountability reports and financial reports of the CUM Sejahtera HKBP Immanuel Dumai Cooperative for the last three years. Data collection techniques used were questionnaires, literature studies, and documentation. The analytical method used is horizontal analysis using quantitative descriptive. The results of the study show that the financial performance of the CUM Sejahtera HKBP Immanuel Dumai Cooperative during the 2019-2021 period in terms of liquidity is able to meet its debts. In terms of solvency, namely the Debt To Assets Ratio and Debt to Equity Ratio are in good condition. In terms of profitability based on Net Profit Margin, ROA and ROE are able to generate optimal net profit from income, assets and capital. Judging from the cooperative's activities, it is in the very good criteria for managing its business activities. Based on the health level of the CUM HKBP Immanuel Dumai Cooperative, in 2019 the cooperative was considered quite healthy, while in 2020 it was considered under supervision, and in 2021 it was considered quite healthy.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | Cooperative, Financial Performance, Cooperative Health Level, Permenkop KUKM Nomor. 06/Per/M.KUKM/V/2006, Perdep KUKM Nomor. 06/PER/ DEP.06/ IV/2016 | ||||||||
| Subjects: | 550 ILMU EKONOMI > 560 ILMU EKONOMI > 562 Akuntansi | ||||||||
| Divisions: | Jurusan Administrasi Bisnis > Sarjana Terapan Akuntansi Keuangan Publik > TUGAS AKHIR | ||||||||
| Depositing User: | AKP B | ||||||||
| Date Deposited: | 16 Aug 2023 10:23 | ||||||||
| Last Modified: | 16 Aug 2023 10:23 | ||||||||
| URI: | http://eprints.polbeng.ac.id/id/eprint/9229 |
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