ANALYSIS OF ASPECTS OF ASSESSING THE HEALTH LEVEL OF SAVINGS AND LOAN COOPERATIVES IN KUD KARYA MUKTI KARYA HARAPAN MUKTI VILLAGE, PELEPAT ILIR DISTRICT, BUNGO REGENCY
Keywords:
Assessment Aspects; Health Level; Cooperative Savings and LoansAbstract
This study aims to determine the health health level KUD Karya Mukti Unit Savings and Loans in 2016 based on the Regulation of the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No. 14 / Per / M.KUKM / XII / 2009 concerning capital aspect, productive asset quality aspect, management aspect, efficiency aspect, liquidity aspect, independence and growth aspect, and cooperative identity aspect. This research is a type of research with qualitative approach method that is descriptive analysis. The subject of this research is the management of KUD Karya Mukti Desa Karya Harapan Mukti Pelepat Ilir District Bungo District where the object is financial aspect KUD Karya Mukti Unit Saves and Borrow Year 2016. In this research data collected through method of documentation and interview
Downloads
References
Deftiani Maryo. (2015). Analisis Tingkat Kesehatan Unit Simpan Pinjam (USP) Pada Koperasi Serba Usaha Bangun Sejahtera Tahun Buku 2014. Jurnal. Fakultas Ekonomi dan Bisnis Jurusa Akuntansi. Universitas Dian Nuswantoro Semarang.
Kasmir. (2015). Analisis Laporan Keuangan. Jakarta: PT. RajaGrafindo Persada.
Laporan Auditor Indenpenden atas Laporan Keuangan KUD Karya Mukti Dususn Karya Harapan Mukti Kec. Pelepat Ilir. Kab. Bungo. Periode 31 Desember 2016.
Laporan Pertanggungjawaban Pengurus KUD Karya Mukti Tahun Buku 2016.
Peraturan Menteri Koperasi Dan Usaha Kecil dan Menengah Republik Indonesia Nomor 12/Per/M.KUKM/IX/2015.
Pedoman Umum Akuntansi Koperasi Sektor Riil.
Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 20/Per/M.KUKM/XI/2008.
Pedoman Penilaian Kesehatan Koperasi Simpan Pinjam dan Unit Simpan Pinjam Koperasi.
Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Republik Indonesia No. 14/Per/M.KUKM/XII/2009.
Perubahan atas Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Nomor 20/Per/M.KUKM/XI/2009.
Revrisond Baswir. (2015). Koperasi Indonesia Edisi Pertama. Yogyakarta. BPFE.
Sugiyono. (2012). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif dan R&D. Bandung. Cv Alfabeta.
Undang-undang Republik Indonesia Nomor 25 Tahun 1992 Tentang Perkoperasian.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
