ANALISIS PENILAIAN KESEHATAN KOPERASI SIMPAN PINJAM DI KABUPATEN PASURUAN TAHUN BUKU 2007
Daftar Isi:
- The aim of this research is to analyze empirically the healthiness of the saving and loan based cooperatives in Pasuruan in order to achieve the healthiness standard based on The Decree of State Minister of Cooperative, Small and Medium-Sized Enterprises No. 194/Kep/M/IX/1998 about the guidance for assessing the healthiness of the saving and loan based cooperatives and also to describe the problem faced by the cooperative that couldn't fulfill the healthiness standard. Because the objective of this study was to solve the problem faced by the cooperative, a descriptive method was used. Data collecting was conducted by taking some observations, documentations, and interviews. Financial ratio analysis based on The Decree of State finisher of Cooperative, Small and Medium-Sized Enterprises No.194/Kep/M/IX/1998 was used to analyze data. The healthiness of cooperatives was assessed by using the credit point system 1 to 100 point that divided into four categorizes: 80-100 Good 66 - 80 Rather Good 51 - 65 Lack of Good 0-50 Bad From 14 cooperatives being observed, the result suggests that 7 cooperatives were in good health, 3 cooperatives were fairly good health, and 4 cooperatives were poor: The poor performance was mostly caused by non performing loans. The result also indicates that most of the saving and loan based cooperatives in Pasuruan were in good health category. For further researches, it is suggested to observe the implication of other factors that influence the cooperatives.