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Sufyati HS
Universitas Pembangunan Nasional Veteran Jakarta
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Journal : Journal of Humanities and Social Studies

 1 
Analysis Of The Health Level Of Cooperative Financial Statements With The Camels Method Anantadjaya, Samuel PD; Hasibuan, Renika; Moridu, Irwan; Sumartono, Sumartono; HS, Sufyati
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3..9332

Abstract

The significance of health condition information regarding cooperatives for the management cooperative's continued existence or for third parties, including the general public and customers. By obtaining information regarding the cooperative's health condition, an assessment can be made of the cooperative's financial standing, whether it is deemed favorable or unfavorable, as well as its management and operational conditions. This data can then be utilized as a basis for future evaluations or decision-making by the cooperative. The present study employs the CAMELS method, which encompasses Capital, Asset Quality, Management, Earnings, Liquidity, and Sensitivity to Market Risk, to evaluate the soundness level of cooperatives. The objective of this study is to compare and contrast the cooperative health analysis method and the CAMELS method in terms of the health status of cooperatives. Descriptive comparative analysis was employed to examine a subset of cooperative financial reports spanning the years 2019 to 2022. This study employed descriptive statistics, a test for normality, and a paired sample t-test for analysis. Upon conducting an analysis utilizing descriptive statistics, normality tests, and paired sample t-tests, the distinction between the CAMELS method and the cooperative health analysis will become apparent. According to the results of the analysis test, the two approaches did not differ significantly. The fact that the acquisition of Sig. (2-tailed) is 0.881 indicates this. Where 0.881 is greater than 0.05. Consequently, no statistically significant distinction can be drawn between the two methods of cooperative health analysis.
Co-Authors Abdul Husen Zaelani Abdul Husen Zaelani Achirsyah Bahar Ahmad Ruslan Akhdanaila Hikmah Wirawan Akhdanaila Hikmah Wirawan Alfida Aziz Alvi Lestari Anantadjaya, Samuel PD Anggi Angga Resti Anggi Angga Resti Anggi Angga Resti Anggi Angga Resti Anita Nopiyanti Annisa Febria Rachmawati Aryani, Lina Asfahani Asfahani Asfahani, Asfahani Atsari Sujud Audina, Bella Puspita Ayunita Ajengtyas Saputri Azzahra, Adinda Naziha Budilaksono, Sularso Chusnul Rofiah Citra Arta, Deddy Novie Darmawati Manda Didit Hadayanti Dipa Teruna Awaloedin Fadhli Suko Wiryanto Faisal Marzuki Faizi Ginta Ginting Hammas Hubaibi Akbar El Hamid Hammas Hubaibi Akbar El Hamid Hanifah Hanifah Hasibuan, Renika Irwan Moridu Isa Isa Isnainiyah, Ika Nurlaili Kevin Shaquille Lesmana Kusnadi Kusnadi Laili, Sasmita Nurvinda Leberina Alfonsina Dodop Mardillasari, Rafika MARIA BINTANG Marwan Effendi Matondang, Nurhafifah Matondang, Nurkhafifah Maulida, Sofia Melati Melati Miftah, Munasiron Miftahul Janah Mira Rahmi Moh Nur Afhdal Dzikra Muhamad Ujang Hudromi Muhammad Akbar Muhammad Nur Muktiyanto, Ali Mulyantini, Sri Nanda Hanifah Putri Nasution, Annio Indah Lestari Nobelson, Nobelson Novita Syahidah Sari Nugroho, Anton Priyo Nurjaya, Nunu Pitoyo, Bayu Seno Prasetyo Hadi Priambodo, Aji Prima Dwi Priyatno Pristiani, Novita Priyatna, Muhammad Randhika Purwanto Widodo Pusporini Pusporini, Pusporini Putri Anggraeni Putri Ramadhani, Putri Rahadi, Aditya Putra Rahma Tika Savitri Rahmasari Fahria Retno Ambarwati Subhiningsih Rianto, Muhammad Richo Ridwansyah, Muhamad Risa, Mila Rizka Yusrina RR. Ella Evrita Hestiandari Sabina Umayka Said Kelana Asnawi Sain, Zohaib Hassan Sendi Ramdhani Setiono, Agus Sofia Maulida subur subur Sugianto Sugianto Sugiarto, Fitrah Suharyati Suharyati Suharyati Sumartono Sumartono Sumilir, Sumilir Supartono Supartono Suryanti, Heni Syamsudin Syamsudin Tati Handayani Tati Handayani Tati Handayani Tati Handayani Tati Handayani, Tati Then, Yoana Merilla Kurniawan Tri Siswantini Tri Widyastuti Ummu Salamah Wahyudi Wahyudi Wahyudin Hasan Widiyanti, Rusi Winanto Nawarcono Wiryanto, Fadhli Suko Yetty, Fitri YUDI NUR SUPRIADI Zarkasi Zarkasi Zulkarnain, Azim Zulqah, Koiriyah Azzahra