ANALISIS PERBANDINGAN KESEHATAN PKPRI KABUPATEN KEBUMEN DAN KSPSS BATIK MATARAM BERDASARKAN PERATURAN PEMERINTAH NO: 14/PER/K.KUKM/XII/2009
Abstract
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.