Performance Analysis of Shari’ah Cooperative Financial Statements at The Hajj Bond of The Arwaniyyah Foundation (IHYA) in Kudus

Authors

  • Estiningtyastuti Swasta Mandiri High School of Economics, Indonesia
  • Eko Budi Utomo Swasta Mandiri High School of Economics, Indonesia

Keywords:

Monetary report, Liquidity Ratio, Leverage Ratio, Profitability Ratio

Abstract

The Purpose of study was to asses the work of monetary report at Koperasi Syariah “IHYA” Kudus According to Ratio Liquidity Analysis and Leverage Ratio. This study need secondary data such as dokumantation or the note related with studys object. This study was done to the work of monetary report at Koperasi Syariah “IHYA” Kudus on 2018-2020. The researcher used Liquidity Ratio, Leverage Ratio and Profitability Ratio. The work of monetary report at Koperasi Syariah “IHYA” Kudus that was assessed with Liquidity Ratio and Profitability Ratio, was not fulfil monetary ratio obtained because the value was lower than minimum standart for cooperative. Leverage Ratio cooperative was fulfil the monetary report obtained because it was higher than minimum standart value. Generally, the work of Koperasi Syariah “IHYA”According to Liquidity Ratio, Leverage Ratio and Profitability Ratio, was less fulfil the monitary ratio obtained. Therefore, the cooperative should increase the cash, net income (SHU) and the sale.

Downloads

Download data is not yet available.

References

Agfisa, Y. (2012). Analisis Kinerja Keuangan Pada Koperasi Simpan Pinjam Sarana Aneka Jasa di Sukoharjo (Doctoral dissertation, Universitas Muhammadiyah Surakarta).

Anhari, A., & Sultan, A. (2011). Analisis Kinerja Laporan Keuangan Pada Koperasi Sendang Mulyo di Wonogiri (Doctoral dissertation, Universitas Muhammadiyah Surakarta).

Aswandi, H., & Kuncoro, M. (2002). Evaluasi penetapan kawasan andalan: Studi empiris di kalimantan selatan 1993-1999. Jurnal Ekonomi dan Bisnis Indonesia, 17(1), 27-45.

Baswir, R. (2002). Dinamika korupsi di Indonesia: dalam perspektif struktural. Jurnal Universitas Paramadina, 2(1), 25-34.

Edilius, S. (2007). Manajemen Koperasi Indonesia. cetakan 4.

Gitosudarmo, I., & Sudita, I. N. (2000). Perilaku keorganisasian. Yogyakarta: BPFE.

Hamidi, I., Bashir, A., Atiyatna, D. P., Sukanto, S., & Mukhlis, M. (2020). Pelatihan Manajemen Koperasi Syariah di Desa Kerinjing, Kabupaten Ogan Ilir, Sumatera Selatan. Sricommerce: Journal of Sriwijaya Community Services, 1(1), 9-16.

Harahap, S. S. (2003). The disclosure of Islamic values–annual report. The analysis of Bank Muamalat Indonesia’s annual report. Managerial Finance.

Hendrojogi. (2004), Koperasi: Asas-asas, Teori, dan Praktik Edisi Empat. Jakarta. PT. Raja Grafindo Persada

Kusumaningrum, D. (2009). Analisis Kinerja Keuangan Simpan Pinjam Pada KPRI MASA di Boyolali (Doctoral dissertation, Universitas Muhammadiyah Surakarta).

Martono & Harjito, Agus. (2008). Manajemen Keuangan, Yogyakarta: Ekonesia.

Ninik, W. Sunindhia.(2008). Koperasi dan Perekonomian Indonesia.

Noor, H. F. (2009). Investasi. Pengelolaan Keuangan Bisnis, dan Pengembangan Ekonomi Masyarakat, Jakarta: Indeks.

Okfitasari, A., & Suyatno, A. (2018). Analisis Kesehatan Koperasi Syariah dalam Upaya Meningkatkan Kinerja dan Pelayanan. Jurnal Ilmiah Ekonomi Islam, 4(02), 91-102.

Oktavianingtyas, Lisa. (2006). Analisis Kinerja Keuangan Pada KPRI Bina Karya Kudus Tahun 2000-2004”, Universitas Negeri Semarang, Skripsi.

Riyanto. (2001). Dasar-dasar pembelanjaan perusahaan edisi 4. Yogyakarta: Bpfe.

Setiawan, A. H. (2004). Peningkatan Partisipasi Anggota Dalam Rangka Menunjang Pengembangan Usaha Koperasi. Jurnal Dinamika Pembangunan (JDP), 1(Nomor 1), 39-43.

Sugiyono, D. (2016). Metode penelitian pendidikan pendekatan kuantitatif, kualitatif dan R&D.

Suharsimi, A. (2006). Prosedur penelitian suatu pendekatan praktik. Jakarta: Rineka Cipta, 120-123.

Sujadi. (2003). Manajemen Koperasi, Fakultas Ekonomi UMS, Surakrta

Sundjaja, R. S., & Barlian, I. (2003). Manajemen Keuangan Satu. Edisi Kelima. Jakarta: Literata Lintas Media.

Van Horne, J. C., & Wachowicz, J. M. (2021). Prinsip-prinsip manajemen keuangan.

Yusuf, B. (2016). Analisis tingkat kesehatan koperasi syariah. Esensi: Jurnal Bisnis dan Manajemen, 6(1), 101-112.

Downloads

Published

2022-07-19

How to Cite

Estiningtyastuti, & Utomo, E. B. (2022). Performance Analysis of Shari’ah Cooperative Financial Statements at The Hajj Bond of The Arwaniyyah Foundation (IHYA) in Kudus. International Journal of Seocology, 3(3), 095–102. Retrieved from https://seocologi.com/index.php/seocology/article/view/66