ANALISIS KINERJA KOPERASI UNIT DESA (KUD) KOTO BARU NAGARI KOTO BARU KECAMATAN KUBUNG KABUPATEN SOLOK
DOI:
https://doi.org/10.36665/jibs.v3i2.335Kata Kunci:
New Koto KUD Performance, Participation of New Koto KUD MembersAbstrak
The data collected in this study are primary data and secondary data. Primary data was obtained through interviews with administrators, KUD members who were samples. Secondary data was obtained from financial reports, annual reports on the accountability of management and the Audit Board (BP KUD Koto Baru). Data analysis was carried out qualitatively to explain KUD profiles and problems faced by KUD Koto Baru, while for financial analysis data quantitatively used ratio analysis, namely liquidity ratio, solvency, profitability, probability and activity ratio. From the results of the research conducted, KUD for 2016-2017 runs 5 business units, namely: Savings and Loans, Savings and Loans Daily/Saprodi, Field Creative Trader Business (PKL), Rice Milling Unit (RMU), Paymen Point Online Bank Business (PPOB) . Operationally, out of the 5 business units, there were 3 business units that experienced an increase in income, namely the Savings and Loans business, the Rice Mill Business Unit (RMU), and the Paymen Point Online Bank (PPOB) Business and 2 business units experienced a decrease in income, namely the Daily Savings and Loans business/ Saprodi and Field Creative Trader Business (PKL). The financial performance of KUD Koto Baru seen from its financial reports is good, because the cooperative is able to pay short-term debt and long-term debt with a Liquidity Ratio of: (Ratio 399.02%, cash ratio 6.14%) Solvability Ratio (Ratio over capital 96 .69% and the ratio of assets to debt is 196.69% Profitability Ratio (margin profile 4.23%) and Activity Ratio 12.47% , while the level of participation of members in capital development is high, the level of participation of members in business development is high , the level of participation of members in the Year End Meeting (RAT) is high and the problem faced by KUD Koto Baru is the reduced interest of members attending the Year End Meeting (RAT) because the requirements put forward by the management of deposits are very high, it must be IDR 1,000,000,-
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