ANALISIS KINERJA FINANSIAL LEMBAGA KEUANGAN MIKRO AGRIBISNIS PADA PAGUYUBAN PETANI ALBAROKAH DESA KETAPANG, SUSU
Abstract
The success measurement of a financial institution can be seen from the number of its members necessity are being met and its financial performance. One of the problems that makes it difficult for cooperatives to develop is financial management. The research aimed to 1). To find out the role of the Gardu Tani Multi-stakeholder Cooperative in helping farmers to access their farming needs, 2). Compare the financial performance of the Gardu Tani Multi-stakeholder Cooperative before and during the Covid-19 pandemic. The research was conducted in January – February 2022 at the Gardu Tani Multi-stakeholder Cooperative.
The survey method is research carried out using questionnaires as a research tool taken from samples in a population. The data used is primary data obtained from interviews with respondents and secondary data obtained from books, journals and previous reports. Data were analysed using financial ratio analysis. Independent sample t test was conducted to test the hypothesis of the second research goals. The results are based first object showed that the role of the Gardu Tani Multi-stakeholder Cooperative in helping farmers are as followed: as a provider of production inputs; provider of agricultural equipment; provider of agricultural information, financing farming business, marketer, and promotion agent as well as money saving activities. Financial performance based on liquidity and solvency ratios were found in good criteria. Meanwhile, rentability ratios were found in poor criteria. The results of the independent sample t test on the current ratio, solvability ratios and rentability ratios showed there are no differences in financial performance before and during the Covid-19 pandemic. Furthermore, the result of the Mann-Whitney test on the quick ratio also found there are no differences in financial performance before and during the Covid-19 pandemic
References
Faisal, A., R. Samben dan S. Pattusahusiwa. 2018. Analisis kinerja keuangan. J. Kinerja. 14 (1) : 6 – 15.
Harjanti, R dan Hertika. 2021. Analisis perbandingan kinerja keuangan BPR Konvensional dengan BPR syariah di Jawa Tengah. J. Akuntansi Ilmiah Politeknik Tegal. 10 (1) : 1 – 9.
Hasania, Z. 2016. Pengaruh current ratio, ukuran perusahaan struktur modal, dan roe terhadap nilai perusahaan farmasi yang terdaftar di Bursa Efek Indonesia Periode 2011–2014. J. Berkala Ilmiah Efisiensi. 6 (3): 133 – 144.
Hendawati, H. 2017. Analisis current ratio, debt to equity ratio dan total asset turn over terhadap return on equity. J. SIKAP. 1 (2) : 97 – 111.
Legiman, F. M., P. Tommy dan V. Untu. 2015. Faktor faktor yang mempengaruhi return saham pada perusahaan agroindustri yang terdaftar di bursa efek indonesia periode 2009 – 2012. J. EMBA. 3 (3) : 382 – 392.
Pakpahan, D. R. 2020. Determinan debt to equity ratio pada perusahaan logam dan sejenis yang terdaftar di bursa efek indonesia. J. Ilmiah Magister Manajemen. 3 (2) : 181 – 194.
Saputri, Y., R. Iskandar dan A. I. Kesuma. 2019. Analisis kinerja keuangan berdasarkan rasio likuiditas dan profitabilitas serta solvabilitas pada PT Bina Karya Nuansa Sejahtera di Samarinda. J. Ilmu Akuntansi Mulawarman. 3 (4) : 1 – 10.
Supardi, H., S. H. Suratno dan S. Suyanto. 2018. Pengaruh current ratio, debt to asset ratio, total asset turnover dan inflasi terhadap return on asset. J. Jurnal Ilmiah Akuntansi Fakultas Ekonomi. 2 (2) : 16 – 27.
Wardayani dan D. S. Wahyuni. 2016. Analisis return on asset, current ratio dan debt ratio dalam menilai kinerja keuangan pada PT Pelabuhan Indonesia 1 (persero) cabang Belawan. J. Ilman. 4 (1) : 59 – 73.
