Jurnal Ilmu Manajemen (JIM)
Vol 10 No 4 (2022)

The FINANCIAL PERFORMANCE ANALYSIS TO MEASURE THE COOPERATIVE HEALTH OF PTN BLU IN PALEMBANG CITY

Harson Harson (Universitas Sriwijaya)
Isni Andriana (Universitas Sriwijaya)
Mohamad Adam (Universitas Sriwijaya)



Article Info

Publish Date
31 Dec 2022

Abstract

This study aimed to determine and analyze the financial performance of cooperatives at Public Service Agency State Universities (PTN BLU) Palembang City. Data were analyzed using financial ratios, as a population of Civil Servant Cooperatives PTN BLU Palembang City and samples of financial reports for 2010 -2021, the results of the study show that the liquidity ratio, capital ratio, profitability ratio for the Sriwijaya University cooperative are in good health with the values of the three ratios above the established average, while for the Raden Fatah Palembang State Islamic University cooperative only the profitability ratio is in an unhealthy state. For liquidity and capital ratios in a healthy state of results, the assessment of the results of this ratio is based on the Regulation of the Minister of Cooperatives and UKM number 06/Dep.6.1V/2016 concerning guidelines for evaluating savings and loan cooperatives and cooperative saving and loan units. The results of this study are expected to be a reference and input for further researchers and institutions where research is conducted in improving financial performance management so that the established rules obtain good criteria.

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Journal Info

Abbrev

jim

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu Manajemen (JIM) bertujuan menyebarluaskan hasil penelitian dari pemikiran bidang Manajemen (Sumber Daya Manusia, Keuangan, dan Pemasaran) kepada para akademisi, praktisi, dan mahasiswa. Jurnal Ilmu Manajemen (JIM) mencakup studi ilmu manajemen yang terdiri dari: 1. Manajemen Pemasaran; ...