Institusion
Universitas Katolik Darma Cendika
Author
Sutjahjo, Stephanie Primita Tirta
Subject
HF5601 Accounting
Datestamp
2020-07-06 10:40:35
Abstract :
This study aims to determine the Health Level Unit Savings and Loans Cooperative of Women, "Setia Bhakti Wanita" East Java and its development in the years 2014-2015 as seen from seven aspects, there are: capital, asset quality, management, efficiency, liquidity, independence, growth and identity of cooperatives. This research is descriptive evaluative, where objects were evaluated were health USP Women's Cooperative "Setia Bhakti Wanita" East Java in 2014- 2015. The data analysis technique approach Benchmark Reference Rate (PAP), which refers to the Minister of Cooperatives and SMEs No. 14 / Per / M.KUKM / XII / 2009. Where as, to determine the development level of health USP Women's Cooperative "Setia Bhakti Wanita" East Java in 2014-2015 trend analysis technique was used (Trend).
The results showed that during the 2014-2015 USP Kopwan "SBW" East Java seen from: (1) the aspect of capital gain mean score of 12.00 and is in the category of healthy, (2) the quality aspects of productive assets obtained a mean score of 15.50 and is in the category of less healthy, (3) the management aspect obtain mean score of 13.2 and is in the category healthy enough, (4) the aspect of efficiency obtained a mean score of 6.00 and is in the category healthy enough, (5) the liquidity aspect obtained a mean score of 15.00 and is in the category of healthy, (6) the aspect of self-reliance and growth obtained mean score of 5.5 and is in the category of less healthy, (7) aspects of the identity of cooperatives obtained a mean score of 3.5 and is at unhealthy category. Furthermore, the Health Level USP Kopwan "SBW" Java in 2014 given a score of
71 and in 2015 obtained a score of 70.4. Then, the development of USP Kopwan "SBW" Java in 2014-2015 decreased by 0.60 with a mean score obtained 70.7 and included in the category of healthy enough