Analisis Kesehatan Koperasi Kredit Sentosa Palembang

The Sentosa Credit Union (CU) is the primary cooperative that runs a savings and loan business and is guided by Government Regulation number 9 of 1995 concerning the implementation of savings and loan business activities. The author conducted research to determine the suitability of financial reports based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia number 06 / Per / Dep.6 / IV / 2016 regarding the assessment of the Health of Savings and Loans Cooperatives and Savings and Loan Units. This type of research is descriptive evaluative research. The data source used is primary dataThe results showed that the health level of Koperasi kredit Sentosa from 2017 - 2019 in the fairly healthy category, on average, got a score of 67.35 with details (1) the aspect of capital on average got a score of 13.80 in the healthy category; (2) the quality aspects of earning assets on average score 14.92 are in the fairly healthy category; (3) management aspects on average score 13.30 are in the healthy category; (4) the efficiency aspect averaged a score of 7.00 in the fairly healthy category; (5) the liquidity aspect scores on average 9.58 and is in the fairly healthy category; (6) aspects of independence and growth on average score 1.75 and are in the fairly healthy category; (7) the aspect of cooperative identity on average gets a score of 7.00 and is in the fairly healthy category Abstrak Koperasi Kredit (Koperasi kredit) merupakan primer koperasi yang menjalankan usaha simpan pinjam dan berpedoman pada Peraturan Pemerintah nomor 9 tahun 1995 tentang pelaksanaan kegiatan usaha simpan pinjam. Penulis melakukan penelitian untuk mengetahui kesesuaian laporan keuangan yang berpedoman pada Peraturan Deputi Bidang Kepengawasan Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia dengan nomor 06/Per/Dep.6/IV/2016 mengenai penilaian Kesehatan Koperasi Simpan Pinjam dan Unit Simpan Pinjam. Jenis penelitian ini adalah penelitian desktriptif evaluatif. Sumber data yang digunakan adalah data primer yang diterima langsung dari sumbernya. Hasil penelitian menunjukkan bahwa tingkat kesehatan Koperasi kredit Sentosa dari tahun 2017 – 2019 kategori cukup sehat secara rerata mendapatkan skor 67,35 dengan rincian (1) aspek permodalan secara rerata mendapat skor 13,80 berada pada kategori sehat; (2) aspek kualitas aktiva produktif secara rerata mendapat skor 14,92 berada dalam kategori cukup sehat; (3) aspek manajemen secara rerata mendapat skor 13,30 berada dalam kategori sehat; (4) aspek efisiensi secara rerata mendapat skor 7,00 berada dalam kategori cukup sehat; (5) aspek likuiditas secara rerata mendapat skor 9,58 dan berada dalam kategori cukup sehat; (6) aspek kemandirian dan pertumbuhan secara rerata mendapat skor 1,75 dan berada dalam kategori cukup sehat; (7) aspek jati diri koperasi secara rerata mendapat skor 7,00 dan berada dalam kategori cukup sehat Kata Kunci: Tingkat kesehatan, Kinerja Koperasi kredit

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ANALISIS KINERJA KEUANGAN UNIT SIMPAN PINJAM PADA KOPERASI SERBA USAHA UPKD ARAU BINTANG JAYA KECAMATAN SUKARAJA KABUPATEN SELUMA

JAZ:Jurnal Akuntansi Unihaz ◽

10.32663/jaz.v2i2.996 ◽

2019 ◽

Vol 2 (2) ◽

pp. 110

Author(s):

Misparleni Misparleni ◽

Neri Susanti ◽

Rinto Noviantoro

Keyword(s):

Financial Performance ◽

Balance Sheet ◽

Financial Statements ◽

Average Score ◽

Savings And Loans ◽

Business Results ◽

Savings And Loan ◽

The Republic ◽

Small Medium Enterprises ◽

Medium Enterprises

The objective of this research is to determine the financial performance of the savings and loan unit at Koperasi Serba Usaha UPKD Arau Bintang Jaya in Sukaraja Sub-District OF Seluma Regency The analytical method use was can analysis of financial performance from financial statements, namely the balance sheet and PHU( Calculation of Business Result). balance sheet and PHU (Calculation of Business Results). Using savings and loans assessment analysis based on the Deputy for Supervision of the cooperatives and small medium enterprises of the Republic of Indonesia Number 06 / Per / Dep.6 / IV / 2016 in 2015-2017. The average score of the financial performance evaluation of Koperasi Serba Usaha UPKD Arau Bintang Jaya in 2015 was 68.10 with a fairly healthy assesment. Koperasi Serba Usaha UPKD Arau Bintang Jaya in 2016 was 66.35 with a fairly healthy rating. The average score of Koperasi Serba Usaha UPKD Arau Bintang Jaya in 2017 was 66.60 with a fairly healthy assessment.

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Penilaian Kesehatan Keuangan Koperasi Berdasarkan Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan UKM RI Nomor: 07/PER/DEP.6/IV/2016 pada KSPPS Tanah Sirah Piai Nan XX Kota Padang Periode 2016-2018

EKONOMIS Journal of Economics and Business ◽

10.33087/ekonomis.v4i1.88 ◽

2020 ◽

Vol 4 (1) ◽

pp. 68

Author(s):

Dwila Maresti ◽

Sriwahyuni Riza

Keyword(s):

Quantitative Research ◽

Small And Medium Enterprises ◽

Health Assessment ◽

Health Condition ◽

Savings And Loans ◽

City Area ◽

Savings And Loan ◽

Descriptive Approach ◽

The Republic ◽

Medium Enterprises

The purpose of this study was to determine the level of health of a Savings and Loan Cooperative and Sharia Financing (KSPPS) in one of the Padang City sub-districts namely Tanah Sirah Piai Nan XX in 3 (three) years of operation. The research is intended to help the Padang City Cooperative Office to find out the health condition of cooperatives in the Padang City area as well as the KSPPS Cooperative to find out the health of cooperatives managed. Based on quantitative research with a descriptive approach, this health assessment analysis refers to the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 07 / Per / Dep.6 / IV / 2016 concerning Guidelines on Health Assessment for Savings and Loans Cooperatives and Sharia Financing and Units Savings and Credit Sharia Financing. The results showed the health level of KSPPS Tanah Sirah Piai XX was concluded that KSPPS Tanah Sirah Piai Nan XX was quite healthy.

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Monitoring dan Penilaian Tingkat Kesehatan Koperasi pada Dinas Koperasi dan UMKM Provinsi Bali dengan Dukungan GIS

Jurnal INFORM ◽

10.25139/inform.v2i2.314 ◽

2017 ◽

Vol 2 (2) ◽

Author(s):

Ketut Queena Fedlina ◽

Rita Dwi Susiowati ◽

Bagus Putu Wahyu Nirmala

Keyword(s):

Small And Medium Enterprises ◽

Health Assessment ◽

System Support ◽

Savings And Loans ◽

The Republic ◽

The Government ◽

Conventional Manner ◽

Medium Enterprises ◽

Computerized System

The growth of cooperatives in Indonesia today is very fast, especially the growth of cooperatives in Bali. Based on data from the Department of Cooperatives, Micro, Small and Medium Bali Province the number of cooperatives in bali per June 30, 2016 as many as 4934, this is certainly a positive picture for the growth of cooperatives. The development of micro-credit activities undertaken cooperative is also growing very rapidly, but this is not matched by the quality of the performance of the cooperative itself. These conditions encourage the government oversight of credit unions and savings and loans by issuing a decision on guidelines for the rating of the cooperative based on Regulation Supervision Deputy Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 01 / Per / Dep.6 / IV / 2016. The process of calculating the cooperative health assessment has now been made but there is still a conventional manner using Microsoft Excel so that experienced problems in the calculation and delivery of information on the results. Supervision of the cooperative in question is difficult because the delay of information and the lack of technology used. Computerized system and geographic information system support can be used to assist in the process of assessment of the level of health and also facilitate cooperative Cooperative Agency in monitoring the cooperative in question.

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ANALISIS PENILAIAN KESEHATAN KOPERASI SIMPAN PINJAM BERDASARKAN PERATURAN DEPUTI BIDANG PENGAWASAN KEMENTERIAN KOPERASI USAHA KECIL DAN MENENGAH No: 14/Per/DEP.6/IV/2016 PADA KOPERASI PEGAWAI KEJAKSAAN TINGGI SUMATERA SELATAN

Jurnal Ecoment Global ◽

10.35908/jeg.v4i2.755 ◽

2019 ◽

Vol 4 (2) ◽

pp. 52

Author(s):

Imam Ariansyah ◽

Nurmala Nurmala

Keyword(s):

Small And Medium Enterprises ◽

Financial Statement ◽

Average Score ◽

Maximum Score ◽

Financial Report ◽

A Value ◽

Savings And Loan ◽

Asset Quality ◽

Medium Enterprises ◽

Standard Range

This study aims to assess the health level of savings and loan cooperatives based on regulations of the superintendent of the ministry of cooperatives of small and medium enterprises No, 14 / per / DEP.6 /IV/2016 Padakoperasi high prosecutor's office in South Sumatra. The population in this study is a cooperative financial report, while the sample is the 2016-2018 period financial statement. Discussion of Research Results The Capital Value is obtained a score of 7.1 the average score of 1.50 the highest score with susceptible standards ≤ 51. get Predicate in Special Supervision. The Product Quality Asset Quality score is scored 10 with an average score of 10 with a score the highest 100 with vulnerable 80 ≤ X ≤ 100. Get a healthy predicate. Efficiency aspect obtained an average score of 3.33.% Of the maximum score of 4, the highest score of 100, with a range of 80 ≤ X ≤ 100. Got a healthy predicate, Liquidity Aspect obtained a score of 2.5 with a value of 25 Maximum score of 100, with a standard range rentang 51.00. Obtaining a Predicate under Special supervision, the Aspects of Independence and Growth obtained an average of 2.25 maximum score of 3 in the range of 66 ≤ X ≤ 80. Self-Aspect score = average 7 with a maximum score of 7 where the ratio is obtained with a standard range of 80 ≤ X ≤ 100. Get healthy predicate.Keywords: Capital Aspect, earning assets, efficiency, liquidity, independence and growth, identity

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PERSEPSI WAJIB PAJAK USAHA MIKRO KECIL MENENGAH TERHADAP PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 KABUPATEN KEPULAUAN SANGIHE

Jurnal Akuntansi Manado (JAIM) ◽

10.53682/jaim.v2i1.801 ◽

2021 ◽

pp. 64-70

Author(s):

Rini Pelo ◽

Linda. A. O Tanor ◽

Tinneke Evie Meggy Sumual

Keyword(s):

Government Regulation ◽

Small And Medium Enterprises ◽

Sources Of Information ◽

The People ◽

Tangible Rewards ◽

Qualitative Descriptive ◽

The Law ◽

The Republic ◽

Business Entities ◽

Medium Enterprises

Pajak merupakan kontribusi wajib kepada Negara yang termasuk utang oleh orang pribadi atau organisasi yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak menghasilkan imbalan yang nyata dan dipakai sebagai keperluan Negara sebesar-besarnya untuk menyejahterakan kemakmuran rakyat dengan Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan Nomor 28 Tahun 2007 (UU KUP No. 28 TAHUN 2007). Usaha mikro adalah usaha yang berjalan dan dimiliki oleh badan usaha maupun perorangan pribadi dengan memenuhi syarat dalam Undang-Undang Republik Indonesia Nomor 20 Tahun 2008. Penelitian ini bertujuan untuk mengetahui persepsi wajib pajak Usaha Mikro Kecil Menengah (UMKM) terhadap Peraturan Pemerintah (PP) Nomor 23 Tahun 2018 Kabupaten Kepulauan Sangihe. Metode penelitian ini adalah jenis penelitian deskriptif kualitatif yaitu penelitian yang dilakukan untuk mendapatkan informasi terhadap objek yang diteliti berdasarkan pada situasi. Sumber Informasi dalam penelitian ini adalah beberapa Wajib Pajak yang memiliki Usaha Mikro Kecil Menengah (UMKM) Khususnya warung-warung yang ada di Pasar Kampung Kulur II sebanyak 5 narasumber atau informan. Berdasarkan hasil ini diperoleh kesimpulan bahwa pelaku usaha yang menjadi informan penelitian kurang memiliki sedikit pengetahuan tentang pajak. Kata Kunci : Persepsi, UMKM, Peraturan Pemerintah ABSTRACT Taxes are mandatory contributions to the State which are included in debts by private persons or organizations that are compelling based on the law, without producing tangible rewards and are used as a large amount of the State's need for the welfare of the people with the Law on General Provisions and Tax Procedures Number 28 of the year. 2007 (UU KUP No. 28 of 2007). A micro business is a business that runs and is owned by business entities and private individuals by fulfilling the requirements in the Law of the Republic of Indonesia Number 20 of 2008. This study aims to determine the perception of taxpayers of Micro, Small and Medium Enterprises (MSMEs) against Government Regulation (PP) Number 23. In 2018 Sangihe Islands Regency. This research method is a type of qualitative descriptive research, namely research conducted to obtain information on the object under study based on the situation. Sources of information in this study are several taxpayers who have Micro, Small and Medium Enterprises (MSMEs), especially 5 food stalls in Kampung Kulur II Market. Based on these results, it can be concluded that business actors who are research informants do not have a little knowledge about taxes. Key Words : Persepetion, UMKM, Development Rules

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Penerapan Pajak Penghasilan (PPH) Final terhadap Usaha Mikro Kecil dan Menengah (UMKM) berdasarkan PP No 23 Tahun 2018 pada wilayah kerja Kantor Pelayanan Pajak Pratama Depok

Duconomics Sci-meet (Education & Economics Science Meet) ◽

10.37010/duconomics.v1.5347 ◽

2021 ◽

Vol 1 ◽

pp. 15-19

Author(s):

Deddy Dariansyah

Keyword(s):

Income Tax ◽

Government Regulation ◽

Small And Medium Enterprises ◽

Financial Reports ◽

Tax Rate ◽

Food And Beverage ◽

Gross Income ◽

One Year ◽

Medium Businesses ◽

Medium Enterprises

With the issuance of Government Regulation (PP) Number 23 of 2018 concerning Final Taxes which are specifically applied to small and medium businesses and certain businesses, which have a gross income of IDR 4.8 billion in one year. The purpose of this study is the author wants to examine whether the application of Final Income Tax (PPh) with a tariff of 0.5% for Micro, Small and Medium Enterprises in Depok City is in accordance with Government Regulation No. 23 of 2018. The method used in this study is to analyze reports MSME finances as well as the application of the gross Final Income Tax on income for certain businesses in 2020. Based on financial reports from food and beverage distributors in 2020 from May to June there was an increase in income to coincide with the fasting month of Ramadan, after the end of July the income decreased again with the end of Eid al-Fitr, after analyzing and calculating based on financial reports, the income did not exceed Rp4,800,000,000 in one year. Taxpayers can get the final Income Tax rate on certain income category circulation.

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Pemanfaatan Ms.Excel untuk Pembukuan Keuangan UMKM Desa Bangsal Kecamatan Pampangan

Dinamisia Jurnal Pengabdian Kepada Masyarakat ◽

10.31849/dinamisia.v5i1.4464 ◽

2020 ◽

Vol 5 (1) ◽

Author(s):

Anita Desiani

Keyword(s):

High School Students ◽

Computer Technology ◽

Small And Medium Enterprises ◽

Buffalo Milk ◽

Average Score ◽

School Students ◽

Financial Reports ◽

Palm Sugar ◽

Written Test ◽

Medium Enterprises

Bangsal Village is in the Pampangan OKI of South Sumatera. Bangsal Village has community groups of micro small and medium enterprises (UMKM) including Buffalo Cattle, Palm Sugar and Buffalo Milk Jelly Producers. So far, the bookkeeping and financial reports carried out by the UMKM group are still manual paper records. In addition, UMKM don’t have staff to manage their financial reports, but by involving Ibnul Falah high school students. The students don’t have enough knowledge to use the computer technology like Ms.Excel for financial reports. The ms.excel workshop activities are given to community and ward village students in order to manage financial reports and bookkeepings easily. In addition, assistance and evaluation are also carried out so that the material is truly understood. The results are quite good, it can be seen from the average score obtained from the assignment, which is 76.7 and the average written test score is 78.1

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Pengaturan Waralaba Di Indonesia: Perspektif Hukum Bisnis

Liquidity ◽

10.32546/lq.v1i2.146 ◽

2018 ◽

Vol 1 (2) ◽

pp. 159-166

Author(s):

Muchtar Riva’i

Keyword(s):

Government Regulation ◽

Small And Medium Enterprises ◽

Economic Community ◽

The Law ◽

The Government ◽

Medium Enterprises ◽

Article 5 ◽

Laws And Regulations

The law arrangement of franchise law was first explicitly regulated by the Government Regulation No. 16 of 1997 which is then updated by Government Regulation No. 42 of 2007 to be created in an agreement that at least contains clauses as stipulated by Article 5 of the Government Regulation. However, franchise arrangements also associated with a variety of other laws and regulations applicable in Indonesia. This article is going to state that the importance of partnerships with small and medium enterprises as an effort to encourage the involvement of the wider economic community.

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

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v5i1.1729 ◽

2021 ◽

Vol 5 (1) ◽

Author(s):

Mujino Mujino ◽

Ratih Kusumawardhani ◽

Diah Cahyani

Keyword(s):

Small And Medium Enterprises ◽

Financial Statements ◽

Collection Method ◽

Descriptive Research ◽

Health Level ◽

Savings And Loan ◽

The Subject ◽

Management Aspect ◽

Quantitative Descriptive ◽

Medium Enterprises

This study aims to investigate the health level of the savings and loan cooperatives and financing of BMT PAS in terms of: 1) Capital aspect; 2) Management aspect; 3) Liquidity aspect; 4) Aspect of compliance with syariah. This research is a type of quantitative descriptive research. The subject of this research is the savings and loan cooperatives and financing of BMT PAS in Bantul. The object of this research is the financial statements of 2015 to 2019. The data collection method were used documentation and questionnaire. The calculation use PAP technique was based on Deputy Regulation for the Supervision of the Ministry of Cooperatives and Small and medium Enterprises of Republic Indonesia Number 07/Per/Dep.6/IV/2016. The result of this research shows that health level of the savings and loan cooperatives and financing of BMT PAS 2015 to 2019 seen from; 1) Capital aspects of BMT PAS Bantul in 2015 to 2019 criteria are quite healthy; 2) Aspects management of BMT PAS Bantul in 2015 to 2019 criteria are quite healthy; 3) Aspects of liquidity of BMT PAS Bantul in 2015 to 2019 are healthy criteria; 4) Aspects of compliance with syariah principles BMT PAS Bantul from 2015 to 2019 healthy criteria. Keywords : Financial performance, health level, savings and loan cooperatives and syariah financing.

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Taxing Micro, Small and Medium Enterprises in Yogyakarta: Regulation and Compliance

BESTUUR ◽

10.20961/bestuur.v9i1.49184 ◽

2021 ◽

Vol 9 (1) ◽

pp. 59

Author(s):

Siti Rahma Novikasari ◽

Duc Quang Ly ◽

Kerry Gershaneck

Keyword(s):

Tax Policy ◽

Income Tax ◽

Government Regulation ◽

Small And Medium Enterprises ◽

Tax Avoidance ◽

Tax Compliance ◽

Legal Compliance ◽

The Government ◽

Medium Enterprises ◽

Compliance Constraints

Government Regulation No. 46/2013 has not been optimal in providing legal compliance on taxation for Micro, Small, and Medium Enterprises (MSMEs), especially in Yogyakarta. This policy was evaluated and amended with Government Regulation No. 23/2018. The amendment in tax policy for MSME actors was this research background to examine: First, how does the final income tax policy impact MSME taxpayers' compliance in Yogyakarta? Second, what are the legal compliance constraints of MSME taxpayers? The method used in this research was a juridical empirical, supported with the statute and conceptual approach. The results showed that the amendment in the final income tax tariff policy from 1% to 0.5%, as well as provide legal certainty of the timeframe of taxation had a positive impact on increasing taxpayer compliance. There was an increase in the number of taxpayers to 41,000 in 2019, or an increase of 15.5% compared to the number of taxpayers in 2017. However, tariff reduction has not been the answer to taxpayer non-compliance, the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta still found tax avoidance. Tax compliance constraints were also caused by taxpayers' distrust of the government, poor tax morale, and tax knowledge. The government needs to conduct a cooperative compliance approach in taxation policies based on trust and dialogue between taxpayers and the government to improve MSME taxpayer compliance.Keywords: Tax Compliance; Final Income Tax Regulation; Micro; Small; Medium Enterprises.

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