CD Skripsi
Analisis Kinerja Koperasi Sawit Sejahtera Di Desa Titian Resak Kecamatan Seberida Kabupaten Indragiri Hulu
ABSTRACT
The high level of unemployment in Indonesia can affect the economy, where cooperatives are expected to play a major role in economic activities in the region, especially in the agricultural sector, so that cooperatives need to be managed properly. One way to find out how a cooperative can run properly is to see the performance of the cooperative, both financial and management. Sawit Sejahtera Cooperative is the oldest cooperative in Seberida District, Indragiri Hulu Regency which is social in nature so that the benefits are not only for individuals but for the prosperity of cooperative members and village communities, it is necessary to analyze its financial statements in more detail. This cooperative also needs to know the ability of its management to carry out its duties in accordance with the job description. This study aims to determine the financial development of the prosperous palm cooperative, the prosperous palm cooperative’s financial performance and the prosperous palm cooperative's management performance in Titian Resak Village. The research method used is a case study approach starting from November 2022 to January 2023. The sampling method is using purposive sampling with a sample of 30 people. 7 core administrators and 23 cooperative members. This study was analyzed using Financial Ratios, Du Pont System Analysis, Common Size Analysis, Trend Analysis and Spearman's rank test. The results of the study show that cooperative financial development tends to be unfavorable in terms of common size and trend. The financial performance of cooperatives is relatively good in terms of financial ratios although they are still unable to manage their assets to generate maximum profits seen from the du pont system and vision and capacity have a relationship to management performance while the network does not.
Keywords: financial development; financial performance; management performance; cooperative; financial statements.
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