ANALISIS PERBANDINGAN KESEHATAN PKPRI KABUPATEN KEBUMEN DAN KSPSS BATIK MATARAM BERDASARKAN PERATURAN PEMERINTAH NO: 14/PER/K.KUKM/XII/2009
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This study aims to measure and compare the health of conventional cooperatives (PKPRI Kab. Kebumen) and sharia cooperatives (KSPPS BMT Batik Mataram) based on Government Regulation No. 14 / Per / K.KUKM / XII / 2009. The method used in this research is quantitative descriptive, then conducted an analysis of financial statements for 2017-2018 in PKPRI Kab. Kebumen and KSPPS BMT Batik Mataram using aspects of Capital, Earning Asset Quality, Management, Efficiency, Liquidity, Independence and Growth, and Identity Cooperative. It aims to evaluate the Cooperative health assessment whether it is in the category of healthy, healthy enough, unhealthy, unhealthy, or very unhealthy, which is listed in the determination of cooperative health level based on Government Regulation No. 14 / Per / K.KUKM / XII / 2009. The results of the analysis show that the health level of PKPRI Kab. Kebumen and KSPPS BMT Batik Mataram has decreased, because the scores obtained by both in 2017 are higher than in 2018. However, both of them received the category "HEALTHY ENOUGH" in the cooperative health assessment category, because the total score obtained in the range of 60 to 80.