Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Indonesian Accounting Literacy Journal
Aprillia, Jesika Wanda
Unknown Affiliation

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Peran KUD Mina “Samudra Jaya” Terhadap Budaya Simpan Pinjam (Uang Beranak) Di Wilayah Pesisir Panarukan Situbondo Suryadinata, Ningrum; Aprillia, Jesika Wanda
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.6517

Abstract

Mina "Samudra Jaya" is a cooperative that employs fishermen as its members. This study aims to evaluate cooperatives' financial condition with financial assessments of health and examine how it contribute to loan and savings activities that influence the development of the culture. The analysis is qualitative-descriptive, it uses financial statements from 2018-2019 as secondary data. Cooperative is the subject, and the seven components of cooperative financial assessment are the object. The quality of productive assets, capitalization, management, efficiency, liquidity, and ROE, the cooperative's identity are among the criteria evaluated in this study. The methods and instruments for data collection included triangulation, documentation of fishermen's activities, interviews, and observation. The result, the cooperative's financial health is being monitored in seven items. The ratios of members' operating expenses to gross participation, loans to funds received, and economic promotion were 81.41%, 89.23%, and 89.92%, respectively, in the healthy group.
Co-Authors Suryadinata, Ningrum