Efisiensi Ekonomi Koperasi (Studi Kasus Pada KUD Tenera Mukti) Di Desa Indrapuri Kecamatan Tapung Kabupaten Kampar

Rahmadani, Aflery (2021) Efisiensi Ekonomi Koperasi (Studi Kasus Pada KUD Tenera Mukti) Di Desa Indrapuri Kecamatan Tapung Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

The efficient use of cooperative capital enables the cooperative to get optimal results every year. This study aims to identify the characteristics of the management, employees and members of the KUD Tenera Mukti, to analyze the MEL obtained by the members of KUD Tenera Mukti and to analyze the economic efficiency of KUD Tenera Mukti. The research used the case study method at KUD Tenera Mukti in Indrapuri Village, Tapung District, Kampar Regency, conducted for six months, from August to January 2019. Samples were taken by census and purposive sampling with a total sample of 26 people consisting of 3 administrators , 5 employees and 18 members. Data were analyzed descriptively qualitatively and quantitatively. The results showed that the average age of management was 57 years, employees 42 years and members 46 years. The average education level for administrators and employees is SMA and members are SD and SMP. The average experience of management and employees is 17 years and members are 16 years. The number of dependents of the family of the management with an average of 4 people, employees and members of 3 people. The development of KUD Tenera Mukti's capital in 2016 and 2017 was 40.06%, the direct economic benefits from the FFB, fertilizer, savings and loan and herbicide business units in 2014 amounted to IDR 2,496,345,376 then increased in 2018 to IDR 2,597,088,500 . The economic efficiency of KUD Tenera Mukti is efficient with an average ratio of business capital turnover with a value of 5.50 times with unfavorable criteria. The average value of the profit margin is 121.64% with very good criteria. The average value of economic profitability is 118.8% with good criteria. The average value of own capital return is 22.36% with poor criteria. Then the average value of working capital turnover is 162.8 times with very good criteria, and the average value of return on working capital is 68.35 times with good criteria.

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