Published: 2021-06-30
Analisis Kinerja Keuangan untuk Mengukur Tingkat Kesehatan Koperasi Simpan Pinjam Syariah di Kota Lhokseumawe
DOI: 10.35870/emt.v5i1.407
Abstract
This study aims to analyze the soundness level of financial performance at the Sharia Savings and Loan Cooperative in Lhokseumawe City and the cooperative which has the highest financial performance level. The samples of this research are the KPN KOPERISMA Cooperative, the Tunas Baru KPN Cooperative, the Muammalat Sejahtera Employee Cooperative, the Al Ummah Dayah Ulumuddin Islamic Boarding School Cooperative, the Kriya Sakti Cooperative (KOPINKRA), and the KPN Tiga Serangkai Cooperative. The data used are the 2018 financial statements of each cooperative, the method of data analysis used is the assessment of the financial performance of the sharia savings and loan cooperatives. The results showed that: 1) KOPERISMA Cooperative got a score of 77.25 with the predicate Fairly healthy, 2) KPN Tunas Baru Cooperative got a score of 73.55 with the predicate Fairly Healthy.
Keywords
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 5 No. 1 (2021)
-
Section: Articles
-
Published: 2021-06-30
-
License: CC BY 4.0
-
Copyright: © 2021 Authors
-
DOI: 10.35870/emt.v5i1.407
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem.
Muammar Khaddafi, Universitas Malikussaleh Lhokseumawe, Universitas Malikussaleh Lhokseumawe
Novi Apriani, Universitas Malikussaleh Lhokseumawe, Universitas Malikussaleh Lhokseumawe
-
Fikar, S. (2020). Analisis tingkat kesehatan koperasi simpan pinjam: Studi kasus pada Koperasi Trimitra (Doctoral dissertation, Universitas Islam Negeri Maulana Malik Ibrahim).
-
Afandi, P. (2014). Analisis Kinerja Keuangan untuk Mengukur Kesehatan Keuangan Koperasi KSU BMT Arafah Kecamatan Bancak Kabupaten Semarang. Among Makarti, 7(1).
-
Sitio, A., & Tamba, H. (2001). Koperasi Teori dan Praktik. Jakarta.
-
Zaki, B. (2004). Intermediate Accounting, edisi kedelapan. BPFE Yogyakarta.
-
Baswir, Revrisond. (2000). Koperasi Indonesia. Edisi Pertama. Yogakarta: BPFE UGM.
-
Fahmi, Irham. (2012). Analisis Kinerja Keuangan, Bandung: Alfabeta.
-
Norkamsiah, N., Kesuma, A. I., & Setiawaty, A. (2017). Penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik (sak etap) pada penyusunan laporan keuangan. AKUNTABEL, 13(2), 151-163.
-
Jumingan. (2006). Analisis Laporan Keuangan. Jakarta: Bumi Aksar
-
Kasmir. (2012), Analisis Laporan Keuangan. Jakarta : PT. Raja Grafindo Persada
-
Kieso, Weygandt, dan Warfield. (2011). Akuntansi Intermediate, Edisi Kedua Belas, Erlangga, Jakarta.
-
Peraturan Menteri Negara Koperasi, Usaha Kecil Dan Menegah Republik Indonesia Nomor. 07/Per/Dep.6/IV/2016. Tentang Pedoman Penilaian Kesehatan Koperasi Simpan Pinjam Dan Pembiayaan Syariah Dan Unit Simpan Pinjam Dan Pembiayaan Syariah Koperasi.
-
Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia No. 09/Per/Dep.6/IV/2016 tentang Petunjuk Teknis Pemeriksaan Usaha Koperasi Simpan Pinjam dan Pembiayaan Syariah dan Unit Simpan Pinjam dan Pembiayaan Syariah Koperasi.
-
Peraturan Menteri Negara Koperasi, Usaha Kecil Dan Menegah Republik Indonesia Nomor. 16/Per/M.KUKM/IX/2015. Tentang pelaksanaan Kegiatan Usaha Simpan Pinjam Dan Pembiayaan Syariah Koperasi.
-
Peraturan Menteri Negara Koperasi dan Pengawasan Tahun 2016
-
Peraturan Menteri Negara Koperasi dan Pengawasan Tahun 2017.
-
Rahayu, F. (2017). Penilaian tingkat kesehatan Koperasi Simpan Pinjam Syariah Karya Insan Mandiri (KSPS KIM) Desa Pengkol Kecamatan Jatiroto Kabupaten Wonogiri tahun 2014-2015. Jurnal Pendidikan dan Ekonomi, 6(4), 364-377.
-
Sugiyono, P. D. (2010). Metode penelitian pendidikan. Pendekatan Kuantitatif.
-
Undang-Undang Dasar No. 25 Thanun 1992 Tentang Pengkroperasisan
-
Wijaya, D. (2016). Analisis Tingkat Kesehatan Koperasi Pegawai Republik Indonesia Tuwuh Blora Berdasarkan Peraturan Menteri Nomor: 14/Per/M. Kukm/Xii/2009. Jurnal Akuntansi dan Sistem Teknologi Informasi, 11(2).
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.