Triyono, Aris (2025) inerja Keuangan dan Kepuasan Anggota Koperasi Sawit (Kopsa) Usaha Manunggal Desa Seresam Kecamatan Seberida Kabupaten Indragiri Hulu Provinsi Riau. Masters thesis, Universitas Islam Riau.

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Abstract

This study aims to analyze the characteristics of members, administrators, employees, financial performance, member satisfaction and efforts to improve financial performance and member satisfaction of the Usaha Manunggal Palm Oil Cooperative (Kopsa) in Seresam Village, Seberida District, Indragiri Hulu Regency, Riau Province. The study used a survey method conducted at the Usaha Manunggal Palm Oil Cooperative in Seresam Village, Seberida District, Indragiri Hulu Regency, Riau Province. This study was conducted for 6 months from December 2024 to May 2025. Sampling was carried out using simple random sampling, namely on 41 KOPSA members. The analysis models used in measuring financial performance are the Liquidity Ratio, Solvency Ratio, and Profitability Ratio. Meanwhile, to analyze member satisfaction, the Importance Performance Analysis (IPA) and Customer Statistics Index (CSI) models were used. The results of the study at KOPSA Usaha Manunggal show that the average age of members is 52.07 years, the average age of administrators is 41 years and the average age of employees is 38 years. The average education of members is 9.36 years, administrators 12 years and employees 12.47 years. The gender of members is dominated by men (80.49%) and the administrators consist of 3 people all of whom are men and employees consist of 19 men (59.38%) and 13 women (40.62%). This cooperative was established on June 2, 2000 and is in partnership with PT. Meganusa Intisawit. Analysis of KOPSA Usaha Manunggal's financial performance from 2020-2024 shows a good ability to pay short-term liabilities. The average current ratio is 108.11, quick ratio 104.00, and cash ratio 0.20. This indicates the cooperati ability to pay short-term debt with current assets. However, the solvency ratio shows that most of the assets are financed by debt (Total Asset To Debt Ratio 80.61%), The Debt to Equity Ratio of 415.96% indicates that for every one rupiah of capital owned by members (equity), the cooperat has more than four rupiah of debt. In terms of profitability, the cooperative is able to generate a net profit of 1.13% of assets (ROA) and 8.47% of equity (ROE) with a Net Profit Margin of 10.09%. The results of the Performance Analysis Index (IPA) identified several low-priority attributes that need to be improved, namely the appearance of management, completeness of facilities, ease of access to information, timeliness of sales payment, honesty of management, and social costs (e.g., hospital costs). However, the Customer Satisfaction Index (CSI) value reached 80.78%, indicating that members have a satisfactory level of satisfaction with the financial performance of the Usaha Manunggal Palm Oil Cooperative (KOPSA). Efforts to improve financial performance and member satisfaction can be achieved by reducing the number of uncollectible receivables, saving on cost allocation, and improving the quality of products sold (Fresh Fruit Bunches-FFB).

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