Chandra, Galuh Dwi (2022) Analisis Kinerja Keuangan Dan Manfaat Ekonomi Langsung Kud Karya Dharma III Di Kampung Keranji Guguh Kecamatan Koto Gasib Kabupaten Siak Provinsi Riau. Other thesis, Universitas Islam Riau.

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Abstract

Analysis of Financial Performance and Direct Economic Benefits of KUD Karya Dharma III in Karanji Guguh Village, Koto Gasib District, Siak Regency, Riau Province, under the guidance of Mr. Hajry Arief Wahyudy, SP., M.M.A. Economic financial performance (cooperatives) is known from the annual financial reports. Financial performance is analyzed to find out and see the ability of cooperatives to provide direct economic benefits (MEL) for their members. This study aims to analyze 1) The characteristics of the management, employees, and members as well as the profile of KUD Karya Dharma III, 2) Financial performance in terms of liquidity ratios, solvency ratios, profitability ratios, activity ratios, and effectiveness ratios 3) The amount of direct economic benefits received by members, 4) Comparison of direct economic benefits with the remaining results of operations. The research was carried out at KUD Karya Dharma III, Kerannji Guguh Village, Koto Gasib District, Siak Regency from July - December 2022. The research method used a survey method, 27 respondents consisted of 3 administrators; 4 employees were taken by census and 20 members were taken purposively. Data were analyzed by descriptive and quantitative statistics. Research results 1) The average characteristics of KUD management are 41.3 years old, employees 37.2 years old, and members 50.7 years old. The education of the management and employees is high school and the education members are in elementary school. Management and employee business experience 5 years and members 25.3 years. The dependents of the management family are 5 people, 2 employees, and 3 members. The cooperative profile was founded on April 25, 1991, with the TBS, Saprodi, and Waserda business units. KUD consists of 312 members. 2) Financial performance, (a) The average liquidity ratio, the current ratio is 176.39% (poor), the quick ratio is 168.70% (very good) and the cash ratio is 112.22% (very good). (b) The average Solvability ratio of the DER value is -62.63% (Poor) and the DAR is 46.87% (Good), (c) The average Profitability Ratio of the ROE value is 60.75% (Very Good) and ROI of 19.33% (Very Good), (d) Activity ratio, average inventory turnover value of 105.09 times and receivables turnover of 29.97 times indicates a good condition while the average fixed asset turnover value is 1.62 times and total assets turnover of 0.52 times indicates unfavorable conditions. (e) The effectiveness ratio, the average HPP on sales is 20.64% and HPP operating expenses on sales is 81.38%, which is still considered good. 3) MEL from the TBS business makes a large contribution to members in 2021 of Rp. 84,391,656,024. 4) The MEL value provides a better benefit value compared to the SHU value.

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