JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur
Vol 3 No 2 (2023): Juni 2023

Analisis Kinerja Keuangan Untuk Menilai Tingkat Kesehatan KSPPS Bmt Syari’ah Mandiri Ampel Boyolali

eko, ekotriyanto (Unknown)
Wulandari, Amy (Unknown)
Jalari, Muhammad (Unknown)
Rahmawati, Nabila Ishika (Unknown)



Article Info

Publish Date
27 Jun 2023

Abstract

This study aims to analyze financial performance to assess the soundness of KSPPS BMT Syari'ah Mandiri Ampel Boyolali in 2020-2022. This type of research is descriptive research with a qualitative approach. Measuring financial ratios is based on the provisions of the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and SMEs in the Field of Health Assessment of Savings and Loans Cooperatives and Sharia Financing Number 07/Per/Dep.6/IV/2016. The results of this study are 1) The aspect of capital obtained from the ratio of own capital to total assets for three consecutive years in the unhealthy category, while the ratio of own capital adequacy is in the fairly healthy category. 2) The aspect of earning assets is the ratio of the volume of loans to members to the volume of loans given in the current category. 3). The aspect of efficiency, from the ratio of operating expenses to gross participation in the less efficient category and the ratio of service efficiency in the not good category. 4) The aspect of liquidity, from the cash ratio in the quite liquid category, while the ratio of financing provided to funds received shows the liquid category. 5) Aspects of independence and growth, the ratio of asset profitability shows a low category, the ratio of own capital profitability scores is in the sufficient category, while the ratio score of operational independence is in the high category

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Journal Info

Abbrev

jebdeker

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Artikel ilmiah yang dipubikasi dalam JEBDEKER adalah semua aspek dengan scope sebagai berikut: 1. Ekonomi 2. Akuntansi: Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Pajak, Audit, Akuntansi Biaya, Akuntansi Sektor Publik, Akuntansi UMKM. 3. Manajemen: Manajemen Pemasaran, Manajemen Strategik, ...