Analysis of Cooperative Health Level at Mallomo Jaya Abadi Makassar Saving and Loan Cooperative

Asriyani Mahmuda, Hariany Idris, Nuraisyiah Nuraisyiah

Abstract


The aim of this research is to analyze the health level of cooperatives in the Mallomo Jaya Abadi Makassar Savings and Loans Cooperative (KSP) for the 2020-2022 period. An assessment of the condition of the cooperative resulted in the predicates of being healthy, quite healthy, under supervision, and under special supervision. This research method is descriptive with a quantitative approach. The research data used are the financial reports of KSP Mallomo Jaya Abadi Makassar, especially the balance sheet and reports on the calculation of remaining operating results. The data collection techniques used were documentation and interviews. The data analysis technique is carried out by data reduction, data analysis based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and SMEs No. 06/Per/Dep.06/IV/2016, and drawing conclusions. The research results show that the health level of the Mallomo Jaya Abadi Makassar Savings and Loans Cooperative in 2020 is predicted to be 'Under Supervision', with a total score of 53.20. In 2021, the title was 'Under Supervision', with a total score of 58.20. In 2022, the title is 'Under Supervision' with a total score of 64.15. With a total score of 58.51, the predicate is 'Under Supervision'.

Full Text:

PDF

References


Dewi, S. L., & Mustika, I. K. (2021). Cooperative Health Level Public Servant Werdhi Guna Karangasem. Journal of Applied Management Studies , 3 (1). https://doi.org/10.51713/jamms.v3i1.47

Eindrias, T. D., & Azizah, D. F. (2017). Analysis of Cooperative Health Levels Save Borrow Based on Regulation Number : 06/PER/DEP.6/IV/2016 ( Study on Cooperatives Save Borrow Happy City of Kediri). Journal Administration Business (JAB)|Vol , 51 (2).

Fadillah, A. N., Satriawan, I., & Fithri, E. J. (2023). Analysis of Cooperative Health Levels Save Borrow from the Kartika Sriwijaya Cooperative Center . Student Research Journal , 1 (5), 100–113.

Harto, P. P., Amaliah, U., & Mulyati, S. (2018). Assessment of the Health Level of Sharia Cooperatives Based on Regulations of the Ministry of Cooperatives and Small and Medium Enterprises . Journal of Islamic Economics and Banking , 6 (2). https://doi.org/10.46899/jeps.v6i2.79

Hidayatin, D. A., Puspita Sari, R., & Sari, N. (2022). Analysis of the Financial Health of Sharia Savings and Loan and Financing Cooperatives amid the Covid19 Pandemic. Journal Accounting Akunesa, 10(3). https://doi.org/10.26740/akunesa.v10n3.p5567org/10.26740/akunesa.v10n3.p55-67

Indonesian Law No. 25 of 1992 concerning Indonesian Cooperatives

Indriani, A., & Fitria, S. (2020). Assessment of the Health Level of Women's Sharia Financial Services Cooperatives . Journal Scientific Accounting And Finance , 9 (1). https://doi.org/10.32639/jiak.v9i1.341

Muin, A. (2023, February 7). There are 8,400 cooperatives in Sulses , but 60 percent No Active . IDN Times South Sulawesi . https://sulsel.idntimes.com/news/sulsel/ashrawi-muin/ada-8400-koperasi-di-sulsel-tapi-60-persen-not-active

Putri, D. M., & Bayangkara, IBK. (2021). Assessment Of Cooperative Performance Based On The Regulations Of The Deputies Of The Field Of Supervision Of The Ministry Of Koperasi And Smes Of Indonesia Number06/Per/Dep.6/IV/2016 ‘Case Study on KPRI Sebra. Journal of Accounting Economics, 6(2). https://doi.org/10.30996/jea17.v6i2.5963

Putri, Y. I., Dewi, P. E. D. M., & Yudantara, I. G. A. P. (2019). Analysis of Financial Performance and Health Level of Cooperatives Save Borrow ( Study Cases in Cooperatives Save Borrow Anugrah Sari Desa You guys get it Subdistrict Seririt Regency Buleleng 2015-2017 ). Talisman: Journal Scientific Student Accounting , 10 (2).

Regulation Deputy Field Supervision of the Ministry of Cooperatives and Small and Medium Enterprises Republic of Indonesia No.06/Per/Dep.6/IV/2016 Concerning Guidelines Cooperative Health Assessment Save Borrow And Save Units Borrow Cooperative.

Sattar. (2017). Textbook of Cooperative Economics (Background of Cooperatives). Deepublish (CV Budi Utama).

Sattar. (2021). Textbook of Cooperative Economics (SHU in Cooperative Management). Deepublish (CV Budi Utama).

Shiddiq, I. N., & Gunawan, A. (2022). Analysis of Cooperative Health Levels Based on Perdep Ministry of Cooperatives and Small and Medium Enterprises Number 06/Per/Dep.6/IV/2016. Indonesian Accounting Literacy Journal , 2 (2), 386–393. https://doi.org/10.35313/ialj.v2i2.3295

Sudaryanti, D. S., & Sahroni, N. (2017). Cooperative Health Analysis Save Borrow Based on Aspect Capital , Management, Liquidity, and Independence and Growth ( Study Empirical Savings Pameungkeut Banda (SPB) in Cooperatives Save Borrow (KSP) in Tasikmalaya City 2015 ). Journal of Management Economics , 3 (1), 1–10.

Syaifudin, M. I. (2017). Analysis of Cooperative Health Levels Save Borrow in the District Rembang 2014-2015 . Journal Knowledge Accounting , 14 . Law no. 25 of 1992 Concerning Indonesian Cooperatives .




DOI: https://doi.org/10.26618/inv.v6i2.14598

Refbacks

  • There are currently no refbacks.


 

Flag Counter

 

Creative Commons License

Invoice : Jurnal Ilmu Akuntansi Is Licenced Under a Creative Commons Attribution-Noncommercial-Noderivatives 4.0 International License