ANALISIS PENILAIAN TINGKAT KESEHATAN ASPEK PERMODALAN KOPERASI

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Published May 15, 2019
DOI: https://doi.org/10.51877/jiar.v2i1.63

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Deswati Supra
Sekolah Tinggi Ilmu Ekonomi Rahmaniyah

Abstract

 


Penelitian ini bertujuan untuk mengetahui penilaian tingkat kesehatan koperasi ditinjau dari aspek permodalan. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan koperasi. Penelitian ini menggunakan teknik pengumpulan data dengan wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah analisis kuantitatif dengan menggunakan rasio. Penelitian ini menemukan bahwatingkat kesehatan permodalan koperasi berdasarkan rasio modal sendiri terhadap total asset dalam kategori buruk, rasio modal sendiri terhadap pinjaman diberikan yang beresiko katagori baik, dan rasio kecukupan modal sendiri pada kategori baik.

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How to Cite
SUPRA, Deswati. ANALISIS PENILAIAN TINGKAT KESEHATAN ASPEK PERMODALAN KOPERASI. Jurnal Ilmiah Akuntansi Rahmaniyah, [S.l.], v. 2, n. 1, p. 66 - 81, may 2019. ISSN 2620-6110. Available at: <https://jurnal.irs.ac.id/index.php/ak/article/view/63>. Date accessed: 04 nov. 2025. doi: https://doi.org/10.51877/jiar.v2i1.63.
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Vol 2 No 1 (2018): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
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