JURNAL AKUNTANSI DAN BISNIS
Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)

ANALISIS KINERJA KEUANGAN PADA KOPERASI PONDOK PESANTREN (KOPONTREN) WALISONGO DI KOTA SRAGEN

Gita Puspitasari (Universitas Slamet Riyadi Surakarta)
Rispantyo Rispantyo (Universitas Slamet Riyadi Surakarta)
Hudi Kurniawanto (Universitas Slamet Riyadi Surakarta)



Article Info

Publish Date
31 May 2026

Abstract

The purpose of this study is to analyze the financial performance of Kopontren Walisongo in Sragen City from 2018 to 2021 based on the analysis of capital aspects, productive asset quality aspects, liquidity aspects, independence and growth aspects; and to determine the overall condition of Kopontren Walisongo in Sragen City from 2018 to 2021. The technique used in analyzing the data is descriptive analysis guided by the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number:06/Per/Dep.6/ IV/2016. The variables studied are financial performance, namely capital aspects, productive asset quality aspects, liquidity aspects, independence and growth aspects. The data source used in this study comes from secondary data, namely the Annual General Meeting of Walisongo Islamic Boarding School (RAT) from 2018 to 2021. The results obtained from this study from the capital aspect obtained a score of 70,0 (fairly healthy), the quality aspect of productive assets obtained a score of 89,5 (healthy), the liquidity aspect obtained a score of 70,8 (fairly healthy), the independence and growth aspect obtained a score of 77,5 (fairly healthy). Overall, Walisongo Islamic Boarding School is categorized as Fairly Healthy because the average score obtained is 78.8. The Operating Surplus (SHU) from 2018 to 2021 is Rp.122.190.700; Rp.182.062.459; Rp.185.774.017; Rp.175.287.915. The conclusion obtained from this study is that the financial performance of the Walisongo Islamic Boarding School Cooperative (Kopontren) in Sragen City is quite healthy even though it experienced a decline in Operating Surplus (SHU).

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Journal Info

Abbrev

AKUNTANSI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis adalah jurnal peer-review yang diterbitkan dua kali dalam setahun (Juni dan November) oleh LPPM Politeknik Pratama Kendal. Jurnal Akuntansi dan bisnis dimaksudkan sebagai jurnal untuk menerbitkan artikel yang melaporkan hasil penelitian dalam berbagai topik termasuk, ...