Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit
Vol 3, No 2 (2014)

KINERJA KEUANGAN PADA KOPERASI PENERIMA DANA BERGULIR MODAL KERJA DI DAERAH ISTIMEWA YOGYAKARTA Studi Kasus pada Koperasi Serba Usaha (KSU) BMT An Ni’mah Kotagede

Mubiroh, Siti (Unknown)
Winarso, Beni Suhendra (Unknown)



Article Info

Publish Date
04 Jul 2018

Abstract

Empowerment of cooperatives is part  of poverty reduction through the expansion of employment opportunities and the increase of society incomes. In the framework of economic empowerment and cooperatives income increasing in DIY, the provincial government provide Dana Bergulir Modal Kerja to increase the production capacity of the cooperative.The objective of this research is to analyze the financial performance of cooperatives before and after receiving Dana Bergulir Modal Kerja. The main data that was collected is secondary data. The financial data was analyzed using quantitave analysis using financial ratio analysis and different t-test (paired sample t test) .Result of analysis showed that there are some increases in  debt to total asset ratio and there is no increase in  current ratio, cash ratio, net profit margin ratio, return on asset ratio and return on equity ratio in KSU BMT An Ni’mah Kotagede after receiving Dana Bergulir Modal Kerja.

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Journal Info

Abbrev

reksa

Publisher

Subject

Humanities Economics, Econometrics & Finance

Description

Jurnal REKSA memuat "original articles" dan artikel tersebut belum dimuat atau diproses di jurnal lain. Sektor Privat: Akuntansi Keuangan dan Pasar Modal Akuntansi Manajemen dan Keperilakuan Sistem Informasi Akuntansi Pengauditan Etika Profesi Perpajakan Akuntansi dan Pengauditan Syariah Pendidikan ...