scholarly journals 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

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

<p>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.</p><p>Keywords: Capital Aspect, earning assets, efficiency, liquidity, independence and growth, identity</p>

scholarly journals A Excel for Accounting Assistance as the Solution for SME PT. JAB Surabaya

2019 ◽  
Vol 2 (2) ◽  
pp. 107-120
Author(s):  
Titis Puspitaningrum Dewi Kartika ◽  
Nosy Yodi Metana ◽  
Sri Lestari Kurniawati
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Financial Statement ◽  
Accounting System ◽  
Financial Reports ◽  
Financial Report ◽  
Accounts Receivable ◽  
Coffee Powder ◽  
Medium Enterprises

Several studies suggested that most of Small and Medium Enterprises (SMEs) only noted the amount of money received and expended, the amount of bought and sold goods, and the amount of accounts receivable/debt. However, the note is functioned as reminder but not supported with the format desired by the banks. Even though, they are still able to know the amount of final capital each year which is almost the same as if we took a note by using accounting system. Therefore, Small and Medium Enterprises (SMEs) are directed through assistance to start taking notes of its business activities in accordance with the Accounting Standards Entities of Micro, Small and Medium Enterprises (SAK EMKM) simply and completely as needed. Basically, the partner's problem in this assistance was due to the accounting administration of financial management at PT. JAB which is not properly arranged such as the determination of HPP. This SME produces coffee powder, chocolate and green tea beverages. It reaches income of Rp. 50.000.000,- per month with the total 3-5 employees and has carried out bookkeeping which is currently experiencing loss. It has already made an excel financial report but in determining HPP, the process costs are not taken into account so that this has no basis. The result of this assistance is the establishment of financial statement which is correct and appropriate in accordance with SAK EMKM. This study is finally able to solve the problem in determining the amount of HPP due to the lack of synchronization between the production data and accounting department. In addition, this study successfully minimizes errors in determining the amount of inventory which affects the error in determining HPP. The problem faced by every SME must be different so that we are expected to provide assistance in making financial reports.

scholarly journals Analisis Kesehatan Koperasi Kredit Sentosa Palembang

MBIA ◽  
2021 ◽  
Vol 19 (3) ◽  
pp. 343-354
Author(s):  
Agustinus Supriyanto ◽  
Rikkie Dekas ◽  
Ita Ita
Keyword(s):  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Credit Union ◽  
Average Score ◽  
Financial Reports ◽  
Savings And Loans ◽  
Quality Aspects ◽  
Savings And Loan ◽  
The Republic ◽  
Medium Enterprises

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

ANALYSIS OF THE PERFORMANCE AND FINANCIAL PERFORMANCE OF THE CREDIT COOPERATIVE (Case Study of Koprasi Swastisari in Kupang)

2021 ◽  
Vol 2 (2) ◽  
pp. 1
Author(s):  
Fadlurahman Hakim
Keyword(s):  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Least Square Method ◽  
Least Square ◽  
Average Score ◽  
Good Prospect ◽  
Financial Health ◽  
Asset Quality ◽  
Medium Enterprises ◽  
Health Ratio

The objective of this research is to know the level of financial health of Koperasi Swastisari Credit 2012-2016 based on the Regulation of State Minister of Cooperatives and Small and Medium Enterprises of Republic of Indonesia No.06 / PER / DEP.6 / IV / 2016 concerning capital aspect, earning asset quality, management, liquidity, efficiency, independence and growth as well as cooperative identity.This research is a type of descriptive evaluative research. The subject of this research is Credit Cooperative (Kopdit) Swastisari in which the object of evaluation is financial health Kopdit Swastisari. Data analysis techniques in this study using descriptive analysis. In this research data is collected through documentation and interview method. The results showed that the health level of the 2012-2016 Swaddle Kopdit was in fairly healthy category with the average score of 78.06 with details: (1) the capital aspect was averaged 12.24 and was in the healthy category; (2) aspect of productive asset quality in the mean score 17,25 and in healthy enough category; (3) management aspect was score 13,07 and was in healthy category; (4) the efficiency aspect was averaged 15.00 and was in the healthy category; (5) liquidity aspect in the average score of 7.25 and is in the less healthy category; (6) aspect of independence and growth average score 6.25 and in the category of healthy enough; (7) the aspect of cooperative identity is averaged score of 7.00 and is in fairly healthy category. (8) the level of health of the Swedy Kopdit for 5 years (2012-2016) in a row obtained the total score of 70.35; 71.05; 72.45; 72.70; 72.50 and 78.06 are in fairly healthy categories.Using Trend Analysis least square method taken from the total health ratio of Swasti Sari Kopdit Period (2012-2016) obtained estimates of the results of the health ratio assessment in the coming year (2017-2020), the score obtained is 73.58; 74.17; 74.76 and 75.35 which indicate a good prospect for the next 5 year.

scholarly journals ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) TERHADAP LAPORAN KEUANGAN PADA USAHA KECIL MENENGAH BAHAGA MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Ni Gusti Ayu Kade Suwintari ◽  
Lintje Kalangi ◽  
Anneke Wangkar
Keyword(s):  
Small And Medium Enterprises ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Corporate Management ◽  
Public Accountability ◽  
Financial Report ◽  
Business Entities ◽  
Medium Enterprises

Small and medium enterprises (SMEs) are productive economic enterprises owned by individuals or business entities. Business activities undertaken by small and medium enterprises require a financial statement that reflects the business activities undertaken during one period. The financial statements are a form of corporate management accountability by management to external and internal parties. Seeing the importance of usability, the financial statements should be structured according to the applicable standards in order to be interpreted with the same concept and understanding by its users. The generally accepted Financial Accounting Standards make it difficult for small and medium enterprises (SMEs) who only have minimal accounting knowledge in preparing financial statements. The Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) comes with the aim to accommodate the needs of entities that have no significant public accountability in the conduct of their business such as SMEs. The purpose of this study is to determine the application of Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) Against Manado Financial Report. This research uses descriptive-comparative research type. The results show that Manado Manado has not fully implemented the Financial Accounting Standards of Non-Accountable Public Entity (SAK ETAP) in its financial statements. This is because the financial manpower of Manado Manado does not have sufficient knowledge about the Financial Accounting Standards of Non-Public Accountable Entity (SAK ETAP) so that it becomes a factor that Manado Bahaga has not fully implemented SAK ETAP. Instead, the company employs a competent financial personnel in their field so that they can produce financial statements in accordance with SAK ETAP.Keywords: SAK ETAP, Financial Statements, SMEs

scholarly journals Implementation of Technology Based SAK EMKM

2021 ◽  
Vol 11 (1) ◽  
pp. 1-11
Author(s):  
Neny Tri Indrianasari
Keyword(s):  
Information Technology ◽  
Small And Medium Enterprises ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Financial Statement ◽  
Financial Reports ◽  
Financial Report ◽  
Descriptive Research ◽  
Manual Recording ◽  
Medium Enterprises

This study aims to analyze the application of Information Technology-based Accounting based on SAK EMKM. MSMEs face various obstacles or problems caused by 1) low education 2) a lack of understanding of information technology, and 3) obstacles in preparing financial reports. The Lamikro application system complies with the Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). The presence of the Lamikro application according to the EMKM SAK is expected to help MSME players in Indonesia in preparing financial reports because the Lamikro application can make it easier for MSMEs to make financial reports whose transactions are cash in nature. Business development using accounting financial statement applications is very necessary, the goal is that users, in this case, MSME players throughout Indonesia, can monitor the financial activities of MSMEs. This type of research used in this research is descriptive research with qualitative. approach. This research concludes that the financial records of Joys Kitchen and Rezky Photocopy still use traditional or manual recording so that they do not know the recording of financial statements in accordance with EMKM's Financial Accounting Standards and are still constrained in inputting financial report transactions using Lamikro

HUBUNGAN ANTARA RASIO KREDIT BERMASALAH DENGAN RASIO PROFITABILITAS: Studi Empiris pada BPRse-Kota Tangerang Periode 2015

2017 ◽  
Vol 2 ◽  
pp. 179-186
Author(s):  
Yohan Henri Wibowo
Keyword(s):  
Empirical Evidence ◽  
Significant Relationship ◽  
Small And Medium Enterprises ◽  
Profit Margin ◽  
Financial Report ◽  
Secondary Sources ◽  
Normality Test ◽  
Net Profit ◽  
Medium Enterprises ◽  
The City

The aims of this study is to find empirical evidence, that there is a significant relationship between the Non Performing Loan Ratio is reflected in indicators of Non-Performing Loan (NPL) with a Profitability Ratio that is reflected in the indicators Net Profit Margin (NPM).The collecting of data method is secondary sources from Quarterly Financial Report Rural Banks (hereinafter referred to as BPR) as the city of Tangerang. The sample in this study is BPRin Kota Tangerang are categorized as Micro, Small and Medium Enterprises (hereinafter referred to as SMEs). The hypothesis was tested by normality test and linear regression, The results of the study are not found empirical evidence that there is a significant relationship between Non-Performing Loan Ratios were reflected in NPL with Ratio Profitability indicators are reflected in indicators of NPM.These results indicate that required the mediating factor, namely the Contractual Interest Income from Loans and Expenses of Assets Allowance (hereinafter referred PPAPWD) Keywords: Non-Performing Loan, Net Profit Margin

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

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.

scholarly journals PEMBERDAYAAN PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) JAKARTA SELATAN DALAM PENYUSUNAN LAPORAN KEUANGAN

2021 ◽  
Vol 1 (1) ◽  
pp. 63
Author(s):  
Muhammad Nuryatno Amin ◽  
Deliza Henny ◽  
Windhy Puspitasari
Keyword(s):  
Community Service ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Position Statement ◽  
Financial Statement ◽  
Financial Position ◽  
Training Materials ◽  
Service Activity ◽  
Medium Enterprises

<p align="center"><strong>ABSTRAK</strong></p><p>Tujuan kegiatan pengabdian kepada masyarakan ini adalah agar setelah mengikuti kegiatan para peserta yakni pelaku Usaha Mikro Kecil dan Menengah (UMKM) memiliki kemampuan untuk memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal. </p><p>Metode yang digunakan adalah pelatihan yang meliputi ceramah, diskusi dan tanya jawab, serta latihan soal-soal. Materi pelatihan berupa modul penyusunan laporan keuangan dasar. Peserta pelatihan adalah para pelaku UMKM Jakarta Selatan. Analisis terhadap kegiatan dilakukan dengan memberikan skor terhadap latihan soal-soal yang diberikan kepada para peserta. </p><p>Hasil kegiatan ini menunjukan bahwa pelatihan telah berjalan efektif. Peserta mampu memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal secara cukup memadai. </p><p><strong>Kata Kunci</strong>: Laporan Keuangan, Laporan Laba-Rugi, Laporan Posisi Keuangan, Laporan Perubahan Modal</p><p> </p><p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>The aims of this community service activity are that after its completion the participants consisting of the entrepreneurs of Micro, Small and Medium Enterprises (MSME) should be able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity.  </em></p><p><em>The method used was training that consist of lecturing, discussion and Q-A, and exercises. Training materials were a module of the preparation of basic financial statement. The participants of this training were the entrepreneurs of MSME of South Jakarta. The activity was analyzed by scoring the exercises delivered to the participants. </em></p><p><em>The results shows that the training is effective. Participants are able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity in sufficient matter. </em></p><p><strong><em>Keywords</em></strong><em>: Financial Statements, Profit and Loss Statement, Statement of Financial Position, Statement of Changes in Equity</em><strong><em></em></strong></p><p><em><br /></em></p>

ANALISIS TINGKAT KESEHATAN KOPERASI PADA KOPERASI SYARIAH BAITUL QIRADH SURYA MADINAH BANDA ACEH TAHUN BUKU 2009-2010

2014 ◽  
Vol 2 (1) ◽  
Author(s):  
Aliamin
Keyword(s):  
Small And Medium Enterprises ◽  
Health Assessment ◽  
Capital Adequacy ◽  
Financial Ratios ◽  
Microfinance Institutions ◽  
Descriptive Research ◽  
Capital Ratios ◽  
Capital Financing ◽  
Asset Quality ◽  
Medium Enterprises

             The health assessment of Microfinance Institutions (MFIs) is a cooperative incorporated descriptive research study that aims to get the description of health BQ Surya Madinah (Islamic MFIs). The period for this study was raised in 2009 and 2010. The guidelines for use of cooperative health assessment, formulated by the Ministry of Cooperatives and Small and Medium Enterprises Republic of Indonesia, which poured through the Minister's decision No. 35.3/Per/M.KUKM/X/2007 for cooperative health assessment sharia. In a co-operative health assessment consists of eight aspects of sharia that aspects of capital valuation, asset quality, management, efficiency, liquidity, and growth kemadirian, cooperative identity, sharia compliance. However, in this study only four financial ratios studied the aspects of capital, asset quality, liquidity, and the independence and growth.             The results calculation (score) of each component aspect ratio shows the ratio of the components are not all aspects can be expressed well, only three ratios that can yield the best assessment of the capital adequacy ratio of the given conclusion score "HEALTHY" financial ratios for the funds received were conclusions scores "LIQUID" profitability and capital ratios are given conclusion score "HIGH".To obtain better achievements in the future, it requires a proper measures to raise awareness of all members of the cooperative to jointly participate in the implementation of cooperative activities, either in the form of capital, financing and deposits. Key words: health assessment, Islamic MFIs, and BQ Surya Madinah 

The Potential of Sharia Fintech in Increasing Micro Small and Medium Enterprises (MSMEs) in The Digital Era in Indonesia

2021 ◽  
Vol 4 (1) ◽  
pp. 23
Author(s):  
Syarifuddin Syarifuddin ◽  
Rahmawati Muin ◽  
Akramunnas Akramunnas
Keyword(s):  
Financial Institutions ◽  
Financial Services ◽  
Technology Development ◽  
Small And Medium Enterprises ◽  
Easy Access ◽  
Muslim Country ◽  
Digital Era ◽  
Savings And Loan ◽  
Islamic Financial Institutions ◽  
Medium Enterprises

The potential for financial technology development or fintech with sharia basis in Indonesia is still quite large. Indonesia as the largest Muslim country in the world, becomes an undeniable potential. The purpose of this research is to know the potential of Fintech in increasing MSMEs in the digital era in Indonesia. This study uses document studies with a literature review approach. The results of this research show that. First, The patterns applied by sharia fintech in dealing with the problems faced by MSMEs in Indonesia include the ability to manage and analyze data in the era of big data, improve technology infrastructure, create transaction systems easily, content-based marketing in terms of digital marketing, establish cooperation, collaboration, and investment with relevant stakeholders, and innovation of fintech products. Second, The potential of Sharia Fintech in increasing MSMEs in the digital era in Indonesia, MSMEs have been using many applications and cooperating with banks and sharia Savings and Loan Cooperatives, so as to provide easy access to various types of bank financial services and savings and loan cooperatives, now financial institutions are able to reach all MSMEs to remote areas, Sharia Fintech has opened access to business financing more easily and quickly from banking institutions and other Islamic financial institutions.

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