Analisis Kinerja Keuangan Untuk Menilai Tingkat Kesehatan Pada Koperasi Simpan Pinjam dan Pembiayaan BMT Projo Artha Sejahtera (PAS) di Bantul

Abstrak

This study aims to investigate the health level of savings and loan cooperatives and financing of BMT Projo Artha Sejahtera (PAS) in terms of: 1) Capital aspects;  2) Management aspects;  3) Liquidity aspect;  4) The aspect of compliance with sharia principles during the period between 2015 and 2019.

This research is a type of quantitative descriptive research.  The subject of this research is the Savings and Loans and Financing of BMT PAS in Bantul.  The object of this research is the level of cooperative health.  The data in this study were obtained through documentation and questionnaire methods.  The data analysis in this study used (PAP) technique based on the Debut Regulation for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 07 / Per / Dep.6 / IV / 2016.

The results showed that the health level of the Savings and Loans Cooperative  and Financing BMT PAS from 2015 to 2019 received a fairly healthy predicate with a fluctuating score, it can also be seen from: 1) Capital aspect shows sufficiently healthy criteria;  2) Management aspect shows fairly healthy criteria, 3) Liquidity aspect shows healthy criteria;  4) Compliance with syariah principles shows healthy criteria.

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Authors
  • Diah Cahyani
  • Mujino
  • Ratih Kusumawardhani
Publication Date

2021-01

Keywords

Financial performance, health level, savings and loan cooperatives and syariah financing.