KINERJA KEUANGAN UNTUK MENGUKUR TINGKAT KESEHATAN KOPERASI SIMPAN PINJAM PADA KOPERASI DANA ABADI MANDIRI KABUPATEN GOWA

Abstract

This research aims at analyzing the financial performance and health level of savings and credits cooperatives at Koperasi Dana Abadi Mandiri in Gowa Regency. This research used quantitative methods, data obtained through financial statement documents such as balance sheets, reports on the calculation of SHU. This research used secondary data and other data, especially the documentation and accountability reports of the management. Financial performance was seen based on liquidity ratios, solvency, activity and profitability. In connection with the health of cooperatives, a savings and credit business helath assessment model refers to Permenkop No.20/Per/M.KUKM/XI/2008. The results showed that in 2015, the score was 29.17 which was 20 < x < 40 was classified as unhealthy, in 2016 the score was 39.58, in 2017 was 42.17, and in 2018 was 42.71. These results are in the number of 40 < x < 60, then it can be concluded that Koperasi Dana Abadi Mandiri in Gowa Regency is in unhealthy category.