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MBIA
Published by Universitas Bina Darma
ISSN : 20865090     EISSN : 26558262     DOI : -
Core Subject : Economy,
The MBIA Journal is dedicated to the development, promotion and understanding of management, business, finance and accounting in their widest sense. Its main objective is to provide an online forum to disseminate findings of research in the fields of management, business, finance and accounting worldwide. The MBIA Scientific Journal was published in collaboration between the Faculty of Economics (FE) with the Integrated Scientific Journal (JIT-UBD) and the Publishing and Printing Center of Bina Darma Press University (PPP-UBD Press). p-ISSN: 2086-5090 e-ISSN: 2655-8262. Each article will be assigned a DOI number. The paper will be checked for plagiarism using Turnitin. The journal published three times a year that is in April, August and December.
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Articles 109 Documents
Loyalty as Affecting Mediator of Service Quality And Customer Satisfaction Towards Competitive Advantage Sultoni, Mohammad Hamim; Sudarmiatin, Sudarmiatin
Journal Management, Business, and Accounting Vol 20 No 1 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i1.1310

Abstract

When preparing an effective marketing strategy, a bank must consider its competitors as well as its customers. Establishing a mutual relationship with customers requires a better means of satisfying customer needs than the competitors. Micro, Small, and Medium-sized Enterprises (MSMEs) should always analyze their competitors and develop marketing strategies that effectively give the company a good position compared to the competitors and provide a competitive advantage as strong as possible. This research was conducted using a quantitative method. The design referred to causal relationship research. The data were then analyzed using the path analysis. Findings showed that customer satisfaction, service quality, and customer loyalty affected the competitive advantage of Sentra Batik Pamekasan. The effect of customer loyalty on the competitive advantage could be viewed from the number of Sentra Batik Pamekasan's customers who decided not to move to other financial institutions (banks). When the company could give better service quality, the customer loyalty and the competitive advantage among financial institutions would get higher. Abstrak Dalam mempersiapkan strategi pemasaran yang efektif, pihak perbankan harus mempertimbangkan pesaingnya dan juga konsumennya. Membangun hubungan antara konsumen yang menguntungkan, memerlukan alat pemuasan kebutuhan konsumen sebagai sasaran yang lebih baik daripada pesaingnya. UMKM harus senantiasa menganalisis pesaing dan mengembangkan strategi pemasaran kompetitif yang secara efektif memposisikan UMKM dalam menghadapi pesaing dan memberikan keunggulan kompetitif sekuat mungkin. Penelitian ini menggunakan metode kuantitatif, jenis penelitian termasuk kategori hubungan kausal sedangkan analisis dalam penelitian ini menggunakan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa kepuasan konsumen, kualitas layanan, dan loyalitas konsumen mempengaruhi keunggulan bersaing di Sentra Batik Pamekasasan. Dampak dari loyalitas konsumen terhadap keunggulan bersaing dapat dilihat dari seberapa banyak konsumen Sentra Batik Pamekasasan yang tidak pindah ke lembaga keuangan lain. Semakin bagus kualitas layanan maka semakin tinggi tingkat loyalitas konsumen dan keunggulan bersaing antar lembaga keuangan juga akan semakin tinggi. Kata Kunci : Loyalitas konsumen, kepuasan konsumen, kualitas layanan, keunggulan bersaing
Keterkaitan Antara Kebiasaan Mencuci Tangan, Pengurangan Kemiskinan dan Angka Harapan Hidup: Ridho, Sari Lestari Zainal; Mellita, Dina; Syafei, Ade Wirman
Journal Management, Business, and Accounting Vol 20 No 1 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i1.1296

Abstract

The purpose of this study was to assess the impact of handwashing on poverty reduction and life expectancy. The Covid-19 pandemic, which is ongoing and has not yet ended after more than a year in Indonesia, reminds us of the importance of maintaining health, especially through simple methods, namely washing hands frequently. Referring to previous research, health is an important factor that affects many things, including life expectancy and poverty. The existence of the Covid-19 pandemic seems to be an alarm that reminds us of the importance of getting used to washing hands frequently in an effort to maintain health. Therefore, this research is deemed necessary to use data from provinces in Indonesia. The relationship between handwashing habits and their effect on life expectancy and poverty reduction is also influenced by other interconnected variables, therefore data processing is carried out using the Simultaneous Equation Model analysis technique, as an effort to jointly examine the variables suspected to be the impact interrelated from this research. The results of this study indicate that the habit of washing hands in various provinces in Indonesia has a significant effect on life expectancy and poverty, so it needs to be continued and requires supportive policies, for example in the form of increasing awareness to stay healthy, stay save with more stay at home. Abstrak Tujuan dari penelitian ini adalah menkaji dampak kebiasaan mencuci tangan terhadap pengurangan kemiskinan dan angka harapan hidup. Pandemi Covid-19 yang sedang berlangsung dan belum kunjung usai setelah lebih setahun lamanya di Indonesia, mengingatkan kita pentingnya menjaga kesehatan, terutama melalui cara sederhana yaitu melakukan aktivitas sering mencuci tangan. Mengacu paada penelitian terdahulu kesehatan merupakan faktor penting yang berpengaruh terhadap banyak hal, diantaranya angka harapan hidup dan kemiskinan. Keberadaan pandemi Covid-19 seolah menjadi alarm yang mengingatkan kita pentingnya untuk membiasakan sering mencuci tangan sebagai upaya menjaga kesehatan. karena itu penelitian ini dirasa perlu untuk dilakukan dengan menggunakan data dari provinsi-provinsi yang ada di Indonesia. keterkaitan kebiasaan mencuci tangan dan pengaruhnya terhadap angka harapan hidup dan pengurangan kemiskinan juga dipengaruhi oleh variabel-variabel lain yang saling terhubung, karena itu pengolahan data dilakukan dengan menggunakan teknik analisis Simultan Equation Model, sebagai upaya menelaah secara bersama sama variabel variabel yang diduga merupakan dampak yang saling berkaitan dari penelitian ini. Hasil penelitian ini menunjukkan bahwa kebiasaan mencuci tangan di berbagai provinsi di Indonesia memiliki pengaruh signifikan terhadap kemiskinan dan usia harapan hidup, sehingga perlu dilanjutkan dan memerlukan kebijakan yang mendukung, misalnya berupa peningkatan kesadaran untuk stay health, stay save dengan lebih banyak stay at home. Kata kunci: Kebiasaan Mencuci Tangan, Kemiskinan, Angka Harapan Hidup, Covid-19
Increasing the Role of Work Discipline and Job Trainings on Employee Performance Sularmi, Lili; Stifanny, Cherly
Journal Management, Business, and Accounting Vol 20 No 1 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i1.1283

Abstract

Management is the science and art of regulating the process of utilizing human resources and other sources effectively and efficiently to achieve a specific goal. PD CBJ must review the increasing role of Work Discipline and Training to achieve employee performance. This study was conducted empirically and is one of the company's essential internal components to improve its general performance by facing the challenges of industrial revolution 4.0. This study applies quantitative research methods. The data collection utilizes the form of using a survey method with a questionnaire device. This study's target population was 64 (sixty-four) employees at PD CBJ as same as obtaining the saturated sample. The verification analysis takes the inferential statistics to prove the hypothesis using the multiple regression analysis techniques. This yield gives empirical evidence to show that Work Discipline plays a role in improving Employee Performance at PD CBJ. In contrast, Training does not play a role in enhancing Employee Performance at PD CBJ. As a result, Work Discipline and Training have a high position in increasing Employee Performance at PD CBJ, with a 71.3 percent determination score.
Pengaruh Harga, Kepercayaan dan Kualitas Produk Terhadap Keputusan Pembelian Pengguna E-Commerce Tokopedia Rahayu, Sri
Journal Management, Business, and Accounting Vol 20 No 1 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i1.1271

Abstract

The purpose of this study is: (1) to analyze and know how the effect of price on consumer purchasing decisions e-commerce Tokopedia, (2) to analyze and know how the effect of trust on consumer purchasing decisions e-commerce Tokopedia, and (3) to analyze and know how the effect of product quality on consumer purchasing decisions e-commerce Tokopedia. The independent variables used are price, trust, and product quality, while the dependent variable is the purchase decision. The sample used in this study was one hundred and seven respondents were selected using the purposing sampling method; those were students of the informatics management study program at the Asian Mahakarya University PSDKU Baturaja Batch 2020. Using questionnaires and documentation collected the data. The data were analyzed by using multiple linear regression analysis. The result showed that R square (R2) was 61,2%, and the significance level was 0.05. This result indicated that price, trust, and product quality positively and significantly affected consumers' purchasing decisions in e-commerce Tokopedia. Abstrak Tujuan penelitian ini adalah : (1) untuk menganalisis dan mengetahui bagaimana pengaruh harga terhadap keputusan pembelian pengguna e-commerce Tokopedia, (2) untuk menganalisis dan mengetahui bagaimana pengaruh kepercayaan terhadap keputusan pembelian pengguna e-commerce Tokopedia, dan (3) untuk menganalisis dan mengetahui bagaimana pengaruh kualitas produk terhadap keputusan pembelian pengguna e-commerce Tokopedia. Variabel independen yang digunakan adalah harga, kepercayaan dan kualitas produk, sedangkan variabel dependen adalah keputusan pembelian. Sampel yang diteliti dalam penelitian ini sebanyak 107 responden yang dipilih menggunakan metode purposing sampling yaitu mahasiswa program studi Manajemen Informatika Angkatan 2020 Universitas Mahakarya Asia PSDKU Baturaja. Data dikumpulkan menggunakan quisioner dan dokumentasi. Data dianalisis menggunakan Regresi Linier Berganda. Hasil analisis menunjukkan nilai R2 sebesar 61,2% dan tingkat signifikan sebesar 0,05. Hasil penelitian menunjukkan bahwa Harga produk, Kepercayaan dan Kualitas Produk memberikan pengaruh positif terhadap keputusan pembelian pengguna e-commerce Tokopedia. Kata Kunci: Harga, Kepercayaan, Kualitas Produk dan Keputusan Pembelian.
Karakteristik dan Motivasi Entrepreneur Terhadap Kinerja Bisnis Megracia, Sherly
Journal Management, Business, and Accounting Vol 20 No 1 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i1.1277

Abstract

In the current era, it can be seen that business actors in Indonesia are dominated mainly by MSMEs. A high challenge for MSME entrepreneurs is that their capacity is required to plan, innovate, and be willing to take risks; it will make it easier for them to develop and grow successfully. This study aims to determine the effect of entrepreneurial characteristics and motivation on business performance. Respondents in this study were 130 samples, using the accidental sampling technique. The technique of collecting data uses a questionnaire that is distributed via a google form. Data analysis techniques using SEM with the help of software WarpPLS 7.0. This research shows that there is an effect of entrepreneurial characteristics and motivation on business performance both simultaneously and partially. The obstacles experienced by online shop entrepreneurs are the ability to innovate or creativity and the courage to take risks. Abstrak Di era sekarang seperti yang terlihat pelaku usaha di Indonesia sebagian besar didominasi oleh UMKM. Tantangan yang tinggi bagi wirausaha UMKM adalah mereka dituntut kapasitasnya untuk mampu membuat rencana kedepan, berinovasi juga kemauan mengambil risiko, akan memudahkan berkembang dan bertumbuh dengan sukses. Hal ini bertujuan untuk mengetahui pengaruh karakteristik dan motivasi entrepreneur terhadap kinerja bisnis. Responden dalam penelitian ini adalah sebanyak 130 sampel, dengan menggunakan teknik accidental sampling. Teknik pengumpulan data menggunakan kuesioner yang disebarkan melalui google form. Teknik analisis data menggunakan SEM dengan bantuan software WarpPLS 7.0. Hasil dari penelitian ini adalah terdapat pengaruh karakteristik dan motivasi entrepreneur berpengaruh terhadap kinerja bisnis baik secara simultan dan parsial. Kendala yang dialami oleh wirausahawan online shop adalah kemampuan melakukan inovasi atau dalam hal kreativitas, dan keberanian dalam menanggung risiko. Kata kunci : Karakteristik, Motivasi Wirausaha, Kinerja Bisnis, Online Shop.
The Effects of the Intrinsic Motivation and Extrinsic Motivation on Employee Performance with Job Satisfaction as an Intervening Variable at PT. Alwi Assegaf Palembang Yusuf, Muhammad
Journal Management, Business, and Accounting Vol 20 No 1 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i1.1221

Abstract

This study aimed to examine and analyze the effects of intrinsic motivation and extrinsic motivation on the performance of employees with job satisfaction as an intervening variable at PT. Alwi Assegaf Palembang. The number of respondents was 51 people. The data were collected using a questionnaire method with a Likert scale. They were examined and analyzed using the Smart-partial least square. Furthermore, the intrinsic motivation variable showed a significant positive influence on employee performance, but the extrinsic motivation variable did not have a significant influence on the performance of the employees. Job satisfaction was not an intervening influence between intrinsic motivation and employee performance and between extrinsic motivation and employee performance. The results showed that intrinsic motivation and extrinsic motivation had a significant positive effect on employee job satisfaction. The effect of the intrinsic motivation on the performance was significantly positive, while the extrinsic motivation was not significantly positive on the performance. In this study, job satisfaction was not an intervening variable between the intrinsic and extrinsic motivations on the performance. Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh motivasi intrinsik dan motivasi ekstrinsik terhadap kinerja karyawan dengan kepuasan kerja sebagai variable intervening pada PT. Alwi Assegaf Palembang. Responden dalam penelitian ini berjumlah 51 orang. Data dalam penelitian ini diperoleh dengan menyebarkan kuisioner berupa pertanyaan dengan menggunakan skala Likert. Data dianalisis dengan smart-partial least square. Hasil penelitian menunjukkan bahwa motivasi intrinsic dan motivasi ekstrinsik berpengaruh positif signifikan terhadap kepuasan kerja karyawan. Pengaruh motivasi intrinsik terhadap kinerja adalah positif signifikan, sedangkan motivasi ekstrinsik menunjukkan tidak ada pengaruh signifikan positif terhadap kinerja. Kepuasan kerja bukan merupakan variabel intervening antara motivasi intrinsik dan ekstrinsik terhadap kinerja dalam penelitian ini. Kata kunci: Motivasi Intrinsik, Motivasi Ekstrinsik, Kepuasan Kerja, Kinerja
Pengaruh Sistem Informasi Akuntansi (SIA) Terhadap Efektifitas Pelaporan Akuntansi UMKM Di Desa Banyuanyar Srihastuti, Eni; suaidah, imarotus; Isnaniati, Siti
Journal Management, Business, and Accounting Vol 19 No 3 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v19i3.1219

Abstract

This study aims to determine how the effect of accounting information systems on the effectiveness of MSME accounting reporting in Banyuanyar village. This research uses descriptive quantitative method to describe the condition of the research object in accordance with the reality. The sampling technique used was incidental sampling, using test instruments including validity and reliability tests. Meanwhile, the data analysis used in this research includes classical assumption test, simple regression analysis, coefficient of determination, and hypothesis testing. Based on the results of the analysis of the validity test and reliability test, it can be seen that all data are valid. All question items for the two variables the significance value is less than the specified significance value. The data are reliable from the Cronbach's alpha test> 0.60. Meanwhile, for the regression test, it is known that the regression line is Y = 39.396 + 0.026X. From the results of the simple regression test conducted, it was found that the application (AIS) of the accounting information system had no effect on the effectiveness of the financial statements received. This can be seen from the t test significance value of 0.656> 0.05. The acceptance of the null hypothesis is due to many factors, including a lack of understanding of the importance of accounting information systems and financial reporting. Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh sistem informasi akuntansi terhadap efektifitas pelaporan akuntansi UMKM di desa Banyuanyar. Penelitian ini menggunakan metode deskriptif kuantitatif untuk menggambarkan kondisi objek penelitian sesuai dengan realitanya. Teknik sampling yang dipakai adalah sampling insidental, menggunakan uji instrumen meliputi uji validitas dan reliabilitas. Sedangkan analisis data yang digunakan dalam penelitian meliputi uji asumsi klasik, analisis regresi sederhana, koefisien determinasi, dan uji hipotesis. Berdasarkan hasil analisis uji validitas dan uji reliabilitas, dapat diketahui semua data bersifat valid. Semua item pertanyaan untuk kedua variabel nilai signifikansinya kurang dari nilai signifikansi yang ditentukan. Data bersifat reliabel dari uji cronbach’s alpha > 0.60. Sedangkan untuk pengujian regresinya diketahui garis regresinya Y = 39.396+0.026X. Dari hasil uji regresi sederhana yang dilakukan, didapatkan bahwa pengaplikasian (SIA) sistem informasi akuntansi tidak mempunyai pengaruh terhadap efektifitas laporan keuangan diterima. Ini dapat dilihat dari nilai signifikansi uji t sebesar 0,656 > 0,05. Penerimaan hipotesis nol dikarenakan banyak faktor, diantaranya adalah kurangnya pemahaman tentang arti penting sistem informasi akuntansi dan pelaporan keuangan. Kata kunci: Sistem Informasi Akuntansi, Laporan Keuangan, UMKM
Biaya Keagenan, GCG, dan Kinerja Perusahaan Keluarga Kusmawati, Kusmawati
Journal Management, Business, and Accounting Vol 19 No 3 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v19i3.1208

Abstract

This research according to agency theory, especially conflict between principal and agent in family firm. The purpose of this study was to examine empiricallly differences agency cost, GCG, and performance in family firm and not family firm. proxy chosen in describing the agency cost are operational expense ratio on revenue, performance of the firm is return on asset, and top 50 biggest market cap and mid cap of public listed companies in IICD for the GCG measurement. The population used in this study is company in 100 kompas index, during the period 2017-2019. The sample collected by saturation method and secondary data obtained from a IDX.co.id database. In this study, the data collected were 28 family firm and 43 non family firm. The statistically method are used Mann Whitney U and Chi Square with using IBM SPSS 23.0 for data processing. The first result of this research showed that there are differences in agency cost and Good Corporate Governance among family with non family firm. The second result are showed that there are not difference in Return On Asset among family with non family firm. Abstrak Penelitian ini adalah penelitian tentang teori keagenan, khususnya konflik antara pemilik dan agen di perusahaan keluarga. Tujuan dari penelitian ini adalah untuk menguji secara empiris perbedaan antara biaya keagenan, GCG, dan kinerja antara perusahaan keluarga dan bukan perusahaan keluarga. Proksi yang dipilih untuk menggambarkan biaya keagenan adalah rasio beban operasi atas pendapatan, ukuran kinerja adalah laba bersih atas aset, dan perusahaan yang masuk dalam 50 perusahaan dengan market kapitatalisasi besar dan menengah untuk ukuran dari GCG. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang masuk dalam index kompas 100 selama periode 2017-2019. Sampel dipilih dengan menggunakan metode sampel jenuh dan data sekunder yang digunakan adalah berasal dari database idx.co.id. dalam penelitian ini, data yang dikumpulkan terdiri dari 28 perusahaan keluarga dan 43 perusahaan non keluarga. Metode statistik yang digunakan adalah Mann Whitney U dan Chi Square dengan menggunakan SPSS IBM versi 23 untuk pengolahan datanya. Hasil penelitian menunjukkan bahwa terdapat perbedaan biaya keagenan dan GCG antara perusahaan keluarga dan perusahaan non keluarga. Hasil penelitian berikutnya menunjukkan bahwa tidak terdapat perbedaan kinerja ROA antara perusahaan keluarga dan non keluarga. Kata Kunci: Biaya Keagenan, GCG, ROA.
Analisis Work Family Conflict dikaitkan Dengan Kepuasan Kerja Perawat Perempuan Rumah Sakit X Purnomo, Albert Kurniawan; Waruwu, Fotuho; Aziti, Tria Meisya
Journal Management, Business, and Accounting Vol 20 No 1 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i1.1187

Abstract

This study aims to analyze the relationship between Work-Family Conflict on the satisfaction of hospital nurses in Bandung. This study took 103 samples of female nurses in the hospital using quantitative methods. The data collection tool is a questionnaire. The data analysis technique used was the WarpPLS7.0 program. The results of this study indicate that Work-Family Conflict has a significant negative effect on the satisfaction of female hospital nurses. Increasing the p Work-Family Conflict will decrease the level of satisfaction. Abstrak Penelitian ini bertujuan untuk menganalisis keterkaitan antara Work Family Conflict pada kepuasan perawat rumah sakit di Bandung. Penelitian ini mengambil 103 sampel perawat perempuan di rumah sakit dengan menggunakan metode kuantitatif. Alat pengumpul data berupa kuesioner. Teknik analisis data yang digunakan dengan menggunakan program WarpPLS7.0. Hasil penelitian ini menunjukkan bahwa Work Family Conflict berpengaruh negatif signifikan terhadap kepuasan perawat perempuan rumah sakit. Peningkatan p Work Family Conflict akan menurunkan tingkat kepuasan. Kata kunci: Perawat, Work Family Conflict, Kepuasan Kerja
Analisis Kesehatan Koperasi Kredit Sentosa Palembang Supriyanto, Agustinus; Dekas, Rikkie; Ita, Ita
Journal Management, Business, and Accounting Vol 19 No 3 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v19i3.1205

Abstract

The Sentosa Credit Union (CU) is the primary cooperative that runs a savings and loan business and is guided by Government Regulation number 9 of 1995 concerning the implementation of savings and loan business activities. The author conducted research to determine the suitability of financial reports based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia number 06 / Per / Dep.6 / IV / 2016 regarding the assessment of the Health of Savings and Loans Cooperatives and Savings and Loan Units. This type of research is descriptive evaluative research. The data source used is primary dataThe results showed that the health level of Koperasi kredit Sentosa from 2017 - 2019 in the fairly healthy category, on average, got a score of 67.35 with details (1) the aspect of capital on average got a score of 13.80 in the healthy category; (2) the quality aspects of earning assets on average score 14.92 are in the fairly healthy category; (3) management aspects on average score 13.30 are in the healthy category; (4) the efficiency aspect averaged a score of 7.00 in the fairly healthy category; (5) the liquidity aspect scores on average 9.58 and is in the fairly healthy category; (6) aspects of independence and growth on average score 1.75 and are in the fairly healthy category; (7) the aspect of cooperative identity on average gets a score of 7.00 and is in the fairly healthy category Abstrak Koperasi Kredit (Koperasi kredit) merupakan primer koperasi yang menjalankan usaha simpan pinjam dan berpedoman pada Peraturan Pemerintah nomor 9 tahun 1995 tentang pelaksanaan kegiatan usaha simpan pinjam. Penulis melakukan penelitian untuk mengetahui kesesuaian laporan keuangan yang berpedoman pada Peraturan Deputi Bidang Kepengawasan Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia dengan nomor 06/Per/Dep.6/IV/2016 mengenai penilaian Kesehatan Koperasi Simpan Pinjam dan Unit Simpan Pinjam. Jenis penelitian ini adalah penelitian desktriptif evaluatif. Sumber data yang digunakan adalah data primer yang diterima langsung dari sumbernya. Hasil penelitian menunjukkan bahwa tingkat kesehatan Koperasi kredit Sentosa dari tahun 2017 – 2019 kategori cukup sehat secara rerata mendapatkan skor 67,35 dengan rincian (1) aspek permodalan secara rerata mendapat skor 13,80 berada pada kategori sehat; (2) aspek kualitas aktiva produktif secara rerata mendapat skor 14,92 berada dalam kategori cukup sehat; (3) aspek manajemen secara rerata mendapat skor 13,30 berada dalam kategori sehat; (4) aspek efisiensi secara rerata mendapat skor 7,00 berada dalam kategori cukup sehat; (5) aspek likuiditas secara rerata mendapat skor 9,58 dan berada dalam kategori cukup sehat; (6) aspek kemandirian dan pertumbuhan secara rerata mendapat skor 1,75 dan berada dalam kategori cukup sehat; (7) aspek jati diri koperasi secara rerata mendapat skor 7,00 dan berada dalam kategori cukup sehat Kata Kunci: Tingkat kesehatan, Kinerja Koperasi kredit

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