ANALISIS KINERJA KEUANGAN UNTUK MENILAI TINGKAT KESEHATAN PADA KOPERASI UNIT DESA “HIDUP BARU” DI DESA PETALA BUMI KECAMATAN SEBERIDA KABUPATEN INDRAGIRI HULU

Abstract

This study aims to determine and analyze the health level of the village unit cooperative “Hidup Baru” at Petala Bumi Village in Seberida District of Indragiri Hulu Regency for the 2016-2020 period based on annual financial reports in terms of the Regulation of the Deputy Supervision of the Ministry of Cooperatives and Small and Medium Enterprises Number 06/Per/Dep.6/III /2016 concerning guidelines for health assessment of savings and loan cooperatives and cooperative savings and loan business units. This type of research is descriptive quantitative, with the type of data used by researchers is quantitative data which is statistics in the form of numbers. The data sources used are primary data sources in the form of interviews and secondary data sources in the form of cooperative annual financial reports.

The results of the financial performance analysis to assess the health level of the village unit cooperative “Hidup Baru” at Petala Bumi Village in Seberida District of Indragiri Hulu Regency for the 2016-2020 period based on Regulation number 06/Per/Dep.6/III/2016 are: 1) The Health Level of the village unit cooperative “Hidup Baru” in 2016 and 2017 included in the "Under Supervision". This is because there are several aspects with a fairly low score, namely aspects of productive asset quality, liquidity and independence and growth. 2) The Health Level of the village unit cooperative “Hidup Baru” in 2018-2020 is in the "Sufficiently Healthy". This is because there are several aspects whose scores are still low but there are also aspects whose scores are already high. Aspects with high scores are aspects of capital, management, efficiency and identity of cooperatives.

Keywords: Health Level, Savings and Loan Cooperatives, Regulation of the Minister of Cooperatives