p-Index From 2021 - 2026
13.125
P-Index
Claim Missing Document
Check
Articles

Evaluating Credit Cooperative Performance Through PEARLS Standards: Implications for Financial Management (2021–2023) Manafe, Henny A.; Sonbay, Yolinda Yanti; Paaskalis Seran
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4419

Abstract

The increasing role of credit cooperatives in supporting community-based financial inclusion requires continuous performance evaluation to ensure sustainability and competitiveness. Utilizing PEARLS performance standards, this study aims to comparatively analyze the performance of the Adiguna and Sami Jaya Credit Cooperatives for the years 2021 – 2023, and to identify factors that differentiate the performance levels of the two credit cooperatives. This study employs a descriptive quantitative research method by analyzing financial ratio data based on the PEARLS framework. The results show that in terms of protection, financial structure, and growth prospects, the Sami Jaya credit cooperative is found to have better performance compared to Adiguna. Meanwhile, regarding asset quality, return, costs, and liquidity, the two cooperatives are about at the same level in their performances. However, the Sami Jaya credit cooperative has slightly better performance than Adiguna. The average growth of Sami Jaya cooperatives was faster and more efficient. Both cooperatives need to improve their performances, specifically, the Adiguna credit cooperative needs to improve its protection ratio, financial structure, and the rate of return value.
Co-Authors A. Permatasari, Diah A. Sara, Muslikhan Abraham Manu, Iban Agapitus Hendrikus Kaluge Ahmadi Umar, Rikco Alfons Bunga Naen Anggraeny Paridy Anika Amalo, Patrichia Antonius Ndeok, Yohanes Apryanus Fallo Arifin Arifin Atrisa Mantika, Sonya Awang, Rambu Marshanda Ayub Pariakan, Melki Ayuni Ayuni Ayuni, Ayuni Banusu, Mario Randi Bau Mau, Ignatia B. Beribe, Veren Brigitha Boka, Marthina Ona Bouk, Kornelia Bete Burhan, Mulyono Burin, Stefanie N. B. Burin, Stefanie N.B. C.H Dethan, Selvi Cipriano, Epifania Angelika Damanik, Reinheart Daniel Dami, Welhelmus David Manafe Davidson Juniardy Hadu, Charles Dedi Ariadi, I Putu Dems de Haan, Yandri Dethan, Selvi CH. Djawang, Jofret Umbu Soru Peku Djuang, Gaudensius E. H. J. FoEh, John E.H.J. FoEh, John Effendie, Jessica Medeline EHJ FoEh, John El Wahyuningsih Elu, Yohana Ethelbert, Yohannes Kornelius Evelin Maria Kristina Kono Fatima Mau, Ermelinda Fernandez, Hyronimus FoEh, John E.H.J Frem, Marianus Alfan Goretti Aran, Maria Gorety Malut, Maria Gradiana Bili, Maria Gregorius Rubo Wuwur, Yohanes H Kaluge, Agapitus Hadu, Charles D. J. Hamzah Hamzah Hamzah Hayati Rosna, Ros Hedwigh Hendrikus Temai Lejap Helena Da Conceicao Ximenes Helmon, Kristoforus Eugenius Crisen Henderika Medah, Mardiana Hendrikus Kaluge, Agapitus Here, Kaleb Julio Rona Hervita Nenobais, Audrey Indriyati Indriyati Irianto, Eugenius D. A. Islani Ruchiyat, Elis Jafrisma, Apolonia Jandry Marunduri, Vicktor Jermias Meda Jodjana, Kevin John E.H.J. Foeh Jolanda Lisdawati Ndolu Jou Sewa Adrianus Kahi Dima Watupelit, Rambu Kaluge, Agapitus Kaluge, Agapitus H Kapitan, Gregorius Decembris Katarina Elsa Jemadu Katarina Umiti Peuuma, Maria Keban, Hilaria Rosdiana Kefi, Desi Natalia Kitmoen, Adrianus Kletus Erom Kones, Thomas Koy, Karina Ristanti S. Kristriaji, Eron Kusumaningrum, Yohana Gerardiana Ika Laetitia Boliina Kromen, Maria Lani, Oshin Y. Limbu, Damita Lisdawati Ndolu, Jolanda Lolu, Margareta Lulan, Lodianus P. M. E. Perseveranda M.E. Perseveranda Manuain, Erna Maria Angela Laba Naen Maria Bernadethe Mawarni Gelu Wutun Maria Florentina Lelu Daton Maria Helena Karmadina Maria Veronika Dora Wesso Maruli, Elia Marunduri, Vicktor Jandry Mau, Ignatia T. Bau Mau, Ignatia Thomasita Bau Mau, Januaria Benga Medeline Effendie, Jessica Minggu Mere, Dominikus Monika Sinlae, Lisjatim Nabuasa, Marchi Rocister Nale, Marsalina Nale, Marselina Natu, Cecilia Noviaty Navo, Andreas Hariyano Niha, Simon S Niha, Simon S. Niha, Simon Siha Obe, Regina Ola Klobor, Nikodemus Ola Langoday, Thomas P. Leo Soro, Crispim Paaskalis Seran Parada Monita Napitupulu Penana Lamawuran, Wilem Wadan Penu, Elfrida Cindi Perseveranda, M. E. Perseveranda, M.E, Perseveranda, M.E. Perseveransa, M. E Peten, Yasinta Palan Peuuma, Maria Katarina Umiti Philipus Tule Pramanasari, Indra Pratama, Maria Nindri Saputri Putra Arismunandar Edon Putra, Dewa Putu Sumardhika Putu S. Putra, Dewa R. Kanaf, Yohanes Rais, Mohamad Rekong, Karolina Rere Pauliana Bibiana Rere Paulina Bibiana Riwu, Elda E. J. Ros Hayati Rosna Rosaline Koli, Feby Rosdiana Keban, Hilaria Ruminah Ruminah Ruminah, Ruminah S. Sare, Martinus Samuel I. Leton Sapu, Godefridus R. Selfiana Goetha Seran, Paskalis Sewa Adrianus, Jou Siba Wadan, Agatha Simon Sia Niha Soedarmadji, Herly Sofronius Lamabelawa Sonbay, Yolinda Y. Stanis Man Suenita Molle, Sarah Taga Doko, Ramedes Talok, Damianus Tarigan, Rosmeri Br Thomas Ola Langoday Thomas Ola Langoday Tule, Philipus Ukkas, Ratnadilla Vanny Viola Tampy Vincent Gaspersz Warsiyem, Warsiyem Wesso, Maria Veronika Dora Widiyawati Harum, Krisensia Wongsono, Briand Christofer Wutun, Maria B. M. G. Wutun, Maria B.M.G. Yanti Sonbay, Yolinda Yasinto, Yulius Yohanes B.W. Thalibana Yohanes Suryadi Yohanes Suryadi, Yohanes Yolinda Yanti Sonbay Yunatan, Rikardus Outniel