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Journal : Jurnal Hexagro

ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN KOPERASI: (Studi Kasus Pada Kud Pesat Tani Desa Puteran Kecamatan Pagerageung Kabupaten Tasikmalaya Periode 2015-2019) Asep Saeful Falah; Lati Sari Dewi
Jurnal Hexagro Vol. 6 No. 1 (2022): Jurnal Hexagro
Publisher : Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/hexagro.v6i1.825

Abstract

Analisis rasio keuangan merupakan dasar untuk menilai kinerja koperasi dalam mengelola sumber dananya pada periode tertentu. Analisis kinerja keuangan KUD Pesat Tani dilakukan berkaitan dengan terjadinya penurunan kinerja keuangan beberapa tahun terakhir, padahal KUD Pesat Tani adalah satu dari dua KUD yang masih aktif di kecamatan Pagerageung dan dengan jumlah anggota yang paling banyak. Metode yang digunakan adalah metode kuantitatif dengan format deskriptif. Hasil dari perhitungan rasio kemudian dibandingkan dengan standar Peraturan Menteri Koperasi dan UKM RI No.06/Per/M.KUKM/IV/2016 tentang Pedoman Penilaian kesehatan koperasi. Tujuan penelitian ini yaitu untuk mengetahui kinerja keuangan pada KUD Pesat Tani desa Puteran kecamatan Pagerageung kabupaten Tasikmalaya periode 2015-2019 ditinjau dari tingkat Rentabilitas, Likuiditas dan Solvabilitas. Hasil penelitian menunjukkan bahwa kinerja keuangan KUD Pesat Tani desa Puteran kecamatan Pagerageung kabupaten Tasikmalaya periode 2015-2019 yang dilihat dari aspek rentabilitas, likuiditas dan solvabilitas secara umum masih dibawah standar Peraturan Menteri Koperasi dan UKM RI No.06/Per/M.KUKM/IV/2016. KUD Pesat Tani sebaiknya melakukan pembenahan terhadap aktiva agar dapat memberikan kontribusi lebih besar dalam menghasilkan SHU, dan diharapkan untuk meningkatkan modal dengan cara melakukan pembenahan dalam penarikan piutang di nasabah yang jumlahnya cukup banyak agar perputaran keuangan menghasilkan kinerja yang baik.
ANALYSIS OF COMMON SIZE AND NETWORK CAPITAL TO MEASURE FINANCIAL PERFORMANCE IN BADAN USAHA MILIK DESA (BUMDes) DISTRICT CIAWI, TASIKMALAYA Asep Saeful Falah; Lati Sari Dewi
Jurnal Hexagro Vol. 7 No. 1 (2023): Jurnal Hexagro
Publisher : Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/hexagro.v7i1.1113

Abstract

The Common Size and Working Capital analysis is useful for measuring whether or not the company's financial performance is good. This research was conducted to measure the financial performance of BUMDes in Ciawi District. The method used in this research is descriptive quantitative method. From the results of the Common Size analysis and working capital of BUMDes Jaya Rahayu, there is a decline in the financial performance of BUMDes Jaya Rahayu to the point of causing continuous losses and in 2021 experiencing a very large deficit of 993.15% and the capital turnover of BUMDes Jaya Rahayu from 2020-2021 decreased by 7.47%. In the results of the common size and working capital analysis, there was an increase in the financial performance of BUMDes Warga Mandiri seen from an increase in profit to 2.34% and experienced a surplus of 71.5% and 51.9% in 2020 and 2021 as well as Working Capital Turnover in BUMDes Warga Mandiri experienced an increase of 0.057 times. In the results of the comparative analysis there is a significant difference, namely BUMDes Jaya Rahayu has a fantastic operational cost of 73.6% in 2020 and 1,061.7% in 2021.
THE INFLUENCE OF PRODUCT VARIATION AND PACKAGING ON PURCHASE DECISIONS OF KEFIR FERMENTED MILK HOME INDUSTRY AT TASIKMALAYA lati sari dewi; Asep Saeful Falah
Jurnal Hexagro Vol. 7 No. 1 (2023): Jurnal Hexagro
Publisher : Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/hexagro.v7i1.1146

Abstract

Kefir Fermentation Milk is a pioneer of packaged healthy drinks trying to carry out a product and packaging variation strategy so that consumers do not run to other brands. This study aimed to determine the effect of Product Variation and Packaging on the Purchase Decision of Kefir Fermentation Milk. The research method used in this study is a descriptive method with a quantitative type. The selected respondent was 86 from 600 population with a non-probability sampling technique to determine the sample based on consumers who coincidentally meet with the researcher can be used as a sample if it is deemed that the person who happened to be met is suitable as data source. The results showed that: 1) Product variation on the purchasing decision of Azet Kefir Milk was good, 2) The effect of Product Packaging on the Purchase Decision of Azet Kefir Milk was good, 3) The results of multiple regression analysis showed that Product Variation (X1) and Product Packaging (X2) has a positive influence on the Purchase Decision variable (Y), namely 0.60 for the Product Variation (X1) and 0.10 for the Product Packaging variable (X2). The multiple correlation coefficient is 0.745, which means it is vital. Furthermore, the coefficient of determination is 0.555. The results of hypothesis testing are Fcount > Ftable of 51.705 > 3.11, there is a simultaneous influence between Product Variation and Product Packaging variables on Purchase Decisions, and the Product Variation (X1) variable is 8,018 with a ttable value of 1,988. So that tcount > ttable or 8.018 > 1.988, and for the Product Packaging variable (X2), it is 9.189 with a t-table value of 1.988. so that tcount > ttable or 9.189 > 1.988, thus H0 is rejected and Ha is accepted, which means that product variations and packaging significantly affect purchasing decisions.