Jurnal Riset Akuntansi Soedirman
Vol 3 No 2 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)

ANALISIS TINGKAT KESEHATAN KOPERASI SIMPAN PINJAM SIDA MEGAR CILACAP

Fatih, Faiz Al (Unknown)
Zaidan, Naufal Ali (Unknown)
Wiratno, Adi (Unknown)



Article Info

Publish Date
31 Jan 2025

Abstract

This study aims to evaluate the health level of Koperasi Simpan Pinjam Sida Megar in Cilacap Regency during the 2021-2023 period. The assessment is based on the indicators stipulated in Regulation No. 20/Per/M.KUKM/XI/2008 by the Ministry of Cooperatives and SMEs, which include aspects of capital, asset quality, management, efficiency, liquidity, independence, and cooperative identity. The data used are financial statements of the cooperative, and a descriptive quantitative analysis was employed to generate evaluation scores. The results indicate that the cooperative achieved a fairly healthy status for most indicators but faced challenges in liquidity, independence, and member participation. These findings provide important insights for cooperative managers to improve performance and operational sustainability.should inform the readers briefly about the manuscript’s purpose, methods, findings, and values.

Copyrights © 2024






Journal Info

Abbrev

jras

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Soedirman (JRAS) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). JRAS aims to publish articles in the field of accounting and finance that provide the ...