Analisis Kinerja Keuangan Koperasi Petani Sawit Kopsa Di Desa Harapan Jaya Kecamatan Pangkalan Kuras Kabupaten Pelalawan

Rahadian, Rahadian (2022) Analisis Kinerja Keuangan Koperasi Petani Sawit Kopsa Di Desa Harapan Jaya Kecamatan Pangkalan Kuras Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

The Oil Palm Farmers Cooperative (Kopsa) is one of the business entities engaged in cooperative services which was established in Harapan Jaya Village. The lack of a strong organizational management organization in managing Cooperatives and the ups and downs of Cooperative SHU are a problem in developing their business. Therefore, this study aims to analyze: (characteristics of management and profile) of business in Harapan Jaya Village, Pangkalan Kuras District, Pelalawan Regency. This research is a case study of the Harapan Jaya Oil Palm Farmers Cooperative (Kopsa) in Pangkalan Kuras District, Pelalawan Regency. This research was conducted for 6 months starting from February 2021 to July 2021. The data collected consisted of primary and secondary data. Characteristics of cooperative management and business profile were analyzed descriptively qualitatively and quantitatively, financial performance analysis was analyzed quantitatively. The results of this study indicate that 1) The age of the management and employees of the Oil Palm Farmers Cooperative (Kopsa) is 43 years on average, and is still classified as productive. The average level of education is 11 years (SLTA). The average number of dependents in the family is 3 people and the average business experience is 13 years. Established in 1999 until now. 2) In the number of current assets the development is 21.86% and the development in the number of fixed assets is 23.97%. The development of longterm liabilities is (0.00%) The financial performance of the Harapan Jaya Oil Palm Farmers Cooperative (Kopsa) during 2016-2020 the average liquidity ratio of the current ratio is 372.58% in good condition because the total current assets owned are able to guarantee current debt, quick ratio of 449.50% shows that it is in good condition because it is above standard. The average solvency ratio of 25.28% debt to equity ratio of 41.30 indicates a good condition because it is able to pay all its debts. The average profitability ratio of Return On Equity (ROE) 18.10%, Return on Investment (ROI) 11.94% indicates in good condition because all funds invested in total assets can generate profits. The average activity ratio of Inventory Turnover Ratio is 2070.73%, inventory turnover is very bad, Receivable Turnover Ratio is 76.78%, Fixed Asset Turnover Ratio is 1679.41%, this is due to declining sales levels. Total Asset Turnover Ratio of 45.97% indicates a bad condition because it has not been effective in using its assets to generate sale Keywords: Kinerja Keuangan, Koperasi, Petani Sawit.

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