Claim Missing Document
Check
Articles

Found 2 Documents
Search

VALUASI TINGKAT KESEHATAN PADA KOPERASI KREDIT BINTANG TIMUR JAWA TIMUR MENGGUNAKAN CAMEL Dewi Mayasari; Endah Masrunik; Anam Miftakhul Huda; Diana Elvianita
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 8 No 1 (2018): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v8i1.6940

Abstract

This  research aims to level of Credit Union Bintang Timur health by using CAMEL method during a period of time of 2017. CAMEL method has five aspects, which are Capital Adequacy Ratio (CAR), earning asset quality ratio (KAP), management, asset earning power and liquidity  loan to deposit ratio. The results and discussion of all CAMEL factors in the category "Fairly Healthy" except on the quality factor of productive assets and management, Productivity asset quality ratio and management are categorized "Not Healthy" due to too high bad loans and too many expenses incurred. Conclusions and suggestions based on the CAMEL method states the health status of the year 2017 gets the predicate "Fairly Healthy" because it scores 67.79% that is in the range of 66-81.
MODEL KERJASAMA BAGI HASIL DENGAN METODE “KEDOK” PADA PETANI PADI PEMILIK DAN PETANI PADI PENGGARAP (Studi Kasus Pada Petani Padi Pekon Mulyorejo Kecamatan Banyumas Kabupaten Pringsewu) Lukman Hidayat; Anam Miftakhul Huda; Nur Ika Mauliyah
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (629.112 KB) | DOI: 10.25273/inventory.v3i1.4196

Abstract

This research was conducted in Pekon Mulyorejo, Banyumas District, Pringsewu Regency with the object of research by rice farmers. This study aims to determine how the behavior of farmers in Pekon Mulyorejo regarding the financing and management and calculation of the benefits of rice farmers. The type of research used is qualitative research using the phenomenology approach. Phenomenology aims to describe the meaning of life experiences experienced by several individuals, about certain concepts or phenomena, by exploring the structure of human consciousness. So here the researchers want to know the meaning of the experience experienced by farmers and rice farm workers related to the calculation of income by the kedok method through this phenomenology study. Data were obtained by interviewing techniques then the results of the interviews were then analyzed to find out how accounting and local wisdom in the profit sharing system between rice farmers and rice farmers were cultivated by the kedok method. Based on the research results obtained from analyzing the results of experience and interviews with rice farmers in Pekon Mulyorejo produce a form or model of profit sharing cooperation with the method of "Kedok". The owner and cultivator in the agreement on profit sharing cooperation are not done in writing, but verbally. This means that mutual trust is still upheld by rural farmers. In addition, farmers and sharecroppers also have different rights and obligations in managing rice fields. Furthermore, farmers' income in each harvest varies due to seasonal factors which are divided into 2 seasons namely dry season and rainy season.