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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal TAMBORA As-Syar'i : Jurnal Bimbingan & Konseling Keluarga Jurnal Ilmiah Wahana Pendidikan Jurnal Bingkai Ekonomi (JBE) Jurnal Administrasi Kantor Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Dharma Ekonomi Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Khairani Alawiyah Matondang
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR TINGKAT KESEHATAN KEUANGAN KSP DUTA SEJAHTERA PERIODE 2022–2025 Khairani Alawiyah Matondang; Muhammad Abdi; Fahmi Apriyansyah Siregar; Runggu Sihombing
JURNAL ADMINISTRASI KANTOR Vol 14 No 1 (2025): Jurnal Administrasi Kantor (Juni 2026)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/jak.v14i1.3888

Abstract

The primary focus of this study is to evaluate the financial health of KSP Duta Sejahtera during the 2022–2025 period in accordance with Minister of Cooperatives and Small and Medium Enterprises Regulation No. 14/Per/M.KUKM/XII/2009. This study employs a quantitative descriptive method with a case study approach on KSP Duta Sejahtera for the years 2022–2025 based on Ministerial Regulation No. 14/Per/M.KUKM/XII/2009. The data used consists of the cooperative’s financial statements obtained from the cooperative’s official website and analyzed through seven aspects of cooperative health assessment: capital, quality of productive assets, management, efficiency, liquidity, independence and growth, and the cooperative’s identity. The analysis results show that KSP Duta Sejahtera achieved an average health score of 71.81, earning the rating “Fairly Healthy.” The aspects of capital, management, quality of productive assets, and cooperative identity are in good condition, while the aspects of efficiency, liquidity, and self-reliance and growth still need improvement so that the cooperative’s health level can advance to the “healthy” category.
Co-Authors Adel Syesaria Agustin Daole Adika Sanjaya Afriyani Elizabet Sitorus Agustin Olivia Simamora Ainun Saskia Alexa Angelica Br Nababan Ali Asdon Tanjung Ananda Sakinah Andriansyah Hasibuan ANNISA HANDAYANI Arsiska Sari Audina Pratiwi Aulia Putri Ramadhani Bunga Ananda Bunga Madu Simanungkalit Cindy Eleonora Sitohang Claudia Tabitha Panjaitan Dafa Ariza Daniel Sanggam Dhea Amanda Diana Winata Lumbangaol Eliza Handayani Lubis Ellyka Evitasari Purba Endang Endang Eza Syahbana Fahmi Apriyansyah Siregar Febryanti Angkat Feny Amelia Sinaga Feny Fadiya Fera Daniaty Nababan Feryanto Nababan Fidia Wati Fitri Aulia Fiyasti Mawdatul Khairia Florentina Sitompul Flowrensari Haggata Br Ginting Gebatania Pakpahan Grace Aurelia Girsang Gustina Sari Helena Seprina Sitohang Intan Harahap Jeane Alisya Jenaya Febina Jese Marvel Lumban Tobing Jessica Br Simanungkalit Joan Agus Sirait Johanes Kaiesa Raihatul Muntaza Kautsar Fatin Dharmawan Nasution Kesia Septina Putri Tarigan Kevin Daniel Sirait Khairunnisa Br Marpaung Krisnawati Silaban Laurent Damai Yanti Silaban Ledi Marina Purba Lidya Vanya F. Sihombing Lubis, Putri Kemala Dewi M Yudi Fajri M. Deni Damara M. Raihan Noer M. Zuhriadi Mahlina Putri Manurung Masyura Nasution Mentari Rezeki Ramadhani Monika Caramoy Sitorus Muammar El Zaidan Muhammad Abdi Nabila Balqis Nadia Saragih Nadya Nafisah Noubel Putra Nainggolan Nurlia Aprianti Sinurat Putri Kemala Dewi Lubis Putri Titin Sianturi Rachel Adeline Siagian Rahel Veronika Rahel Veronika Siregar Rani Yunita Sari Sagala Raymon Pernando Pasaribu Renaldi Enriko Sigalingging Revita Yuni Rizki, Mutiara Nailah Rona Hinirim Gultom Runggu Sihombing Salma Diani Sarah Desnita Manihuruk Saskia Bella Selpiana Siboro, Raymond Panuturi Sijabat, Angel Monica Simamora, Jonrian Siti Khofifah Hanif Sri Rosni Alfiat Laia Syarifah Tasya Oren Sagala Theresia Enjel Octavia Sihombing Tia Handani Titian Dhea Fresensia Purba Verani Sinurat Vidia Wardana William Barker Hutabarat Winona Keysadli Yemima Eleonore Nadapdap Yendita Pakpahan Yesi Veronika Simarmata Yohana Feby Zackya Hayati Lubis