JOURNAL OF SCIENTIFIC WRITING

Rahadjeng Arinny Tanggadewi , 25211759

ANALYSIS OF FINANCIAL PERFORMANCE IN HEALTH COOPERATIVE CREDIT PROSPEROUS YEAR BOOK 2013 .

Abstraction

PI . Accounting Department , Faculty of Economics , University Gunadarma , 2014

Keywords : Level Health Cooperative , Cooperative Financial Performance , Credit Union .

( xiii + 2 + Annex )

Credit Cooperative Welfare is one of the cooperative who already has a legal entity , members , and SHU of 1972. In the welfare of its members and stabilizing profit , cooperative requires evaluation of the years seen a significant level of health . How a cooperative can be said healthy or not , need to be reviewed from the financial performance and some aspects contained therein . Aims to find out how much value obtained to say that cooperative completely healthy . The methods used by the authors in scientific writing is descriptive method . Cooperative health level can be measured by several ratios calculated from several aspects , namely Aspect Capital , Assets Quality Aspects , Management Aspect , Aspect Efficiency , Liquidity Aspect , Aspect and Aspect Independence and Self Growth by KEP MEN20 / Per / M.KUKM / XI / 2008 . So from the results obtained with the use of the ratio calculation Prosperous Credit Union in 2013 can be categorized Cooperative Simply Health . This value is obtained from the 7 Aspects : Aspect Capital acquired 12 points , Assets Quality Aspects obtained 21.5 points , gained 14.15 points Aspects Management , Efficiency Aspects siperoleh 7 points , 5 points obtained Liquidity Aspect , Aspect Independence and Growth obtained 4 , 5 points , as well as aspects of Self earned 10 points . And the total value of all aspects of the category is 74.15 Simply Healthy ( 60-80 ) .

Bibliography (2001-2013)

Formulation Of The Problem

Based on the above described , the authors formulate the problem as follows : " What is the level seen from the aspect of health cooperatives Capital , Asset Quality , Management , Efficiency , Liquidity , Independence and Self Growth and Prosperity Credit Cooperative fiscal year 2013 ? " .

Scope Of Problem

Issues that will be discussed in this paper is the level of health in the Credit Union Welfare . Here the authors also restrict some of the issues that is only seen from Aspect Capital , Asset Quality , Management , Efficiency , Liquidation , Independence and Self Growth and Cooperative . While the data used is the credit union 's financial statement data Prosperous fiscal year 2013 related to the research .

Research Purposes

This study aims to analyze the soundness of the financial performance of Aspect Capital , Asset Quality , Management , Efficiency , Liquidity , Independence and Self Growth and Prosperity Credit Cooperative fiscal year 2013 .

Benefits Of Research

As for some of the benefits of the research , are :
1. Benefits for Academic

This study is expected to be useful as an information and reference in similar research on cooperative health level .
2. Benefits for Researchers

Can understand and add insight about the level of health cooperatives .
3. Benefits for Entities

Can be useful as a basis for corporate decision-making and can be considered advice to the stability of the profit from year to year .

VARIABLE

The study was conducted at the Credit Union Welfare addressed in Major Way Oking No. 45 Cibinong .

DATA

The data used in this study are primary data . Primary data is data obtained or collected by researchers directly from the source data that are up to date

METHOD OF COLLECTION

Collecting data in this study are intended to obtain materials that are relevant and accurate . To support the necessary research the actual data . Some of the methods used in data collection as follows :
1. Documentation

The method is done by finding and recording the data in the incidence of any transaction necessary in a particular period . In this case I see the financial statement data , and the data on the management and supervisory accountability report fiscal year 2013 .
2. Interview

The method is done by asking some questions directly to Ms. Puji Astuti staff section at the Credit Union Loan Welfare . 14

3. Library Studies

The method is performed by obtaining data from a source or reference books and internet -related research.

ANALYSIS METHOD

1. Aspect Capital
2. Aspects of Assets Quality
3. Management
4. Efficiency Aspects
5. Aspects of Liquidity
6. Aspects of Independence and Growth
7. Aspects of Identity

CONCLUSION

Based on the description - the above description and analysis of the writers pour in the chapter - the previous chapter , then in this chapter authors to conclude that the Health Assessment of Financial Performance in Credit Cooperative Welfare fiscal year 2013 obtained a score of 74 , 15, which according to the criteria of Ministerial Decree No. 20 / Per / M.KUKM / XI / 2008 predicate cooperative declared healthy enough for 60 ≤ 80. Figures obtained from Aspect Capital score of 12.00 , Assets Quality Aspects of 21.50 , 14.15 Aspects of Management , Efficiency Aspects of 7.00 , 5.00 Liquidity aspect , aspect Independence and growth 4.50 , as well as aspects of Self 10.00 .