Pearls: Seperangkat Alat Monitoring dan Evaluasi Kinerja Keuangan Koperasi Kredit

Kurniyati, Yuli

doi:10.30588/jmp.v1i1.63

Cited by 3 publications

(5 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The meaning of the word PEARLS itself is: P (Protection), E (Effective Financial Structure), A (Asset Quality), R (Rate of Return & Cost), L (Liquidity), S (Signs of Growth). (Kurniyati, 2011)…”

Section: Resultsmentioning

confidence: 99%

“…Quantitative data is data that is presented in numerical form including balance sheet and income statement for the period 2017-2019 2. Qualitative data is data that is presented in the form of oral or written information from the company regarding the general description of CU Hati Amboina KP Saumlaki Pearls Analysis Technique consists of: If the results reach the existing targets, it means that the results obtained are said to be ideal, but if the results obtained are not in accordance with the target, it means that they are said to be not ideal (Kurniyati, 2011).…”

Section: Methodsmentioning

confidence: 99%

See 1 more Smart Citation

Pearls analysis to assess the health level of Hati Amboina service office (KP) Saumlaki Cooperative Credit Union (CU)

Esomar

Titioka²

2021

Acc. J. Binaniaga

View full text Add to dashboard Cite

Performance measurement of Credit Union is important to do in order to improve and at the same time becomes a way of evaluating achievement in specific periods. It will show level of success of operational activities conducted and create foundation of developing strategy in the coming days. To get a clear view of a financial report, there has to be a financial performance measurement of Credit Union of Hati Amboina KP Saumlaki through financial rasio analysis named PEARLS which is identified as P (Protection), E (Effective Financial Structure), A (Asset Quality), R (Rate of Return & Cost), L (Liquidity), S (Signs of Growth). This research aims to know how healthy the finance of Credit Union of Hati Amboina KP Saumlaki from year of 2017 to 2019 using PEARLS Rasios. The research shows that Credit Union of Hati Amboina KP Saumlaki is good enough in financial health which described in many variables suit PEARLS Rasios. Overall PEARLS Rasios explains that financial condition of Credit Union Hati Amboina KP Saumlaki is healthy enough. To some rasios that fulfill no standard ideally, the Credit Union needs to find proper strategy to raise its financial performance. Keywords: Credit Unions, PEARLS,performing operations

show abstract

Section: Resultsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Pearls analysis to assess the health level of Hati Amboina service office (KP) Saumlaki Cooperative Credit Union (CU)

Esomar

Titioka²

2021

Acc. J. Binaniaga

View full text Add to dashboard Cite

show abstract

“…Pada sisi lain belum tentu terdapat pemahaman yang sama tentang tujuan, sasaran dan pengukuran serta kriteria penilaian hasilnya, karena itu perlu dibangun suatu instrumen yang dapat mengukur sejauh mana kemajuan yang diperoleh telah mencapai tujuan dan sasaran yang diharapkan. (Kurniyati, 2011) Untuk mengukur kinerja keuangan koperasi simpan pinjam oleh Kementerian Koperasi dan UKM Republik Indonesia telah dikeluarkan Peraturan Deputi Bidang Pengawasan Nomor : 06/Per/Dep.6/IV/2016 tentang Pedoman Penilaian Kesehatan Koperasi Simpan Pinjam dan Unit Simpan Pinjam Koperasi, dengan ruang lingkup penilaian terhadap aspek : permodalan, kualitas aktiva produktif, manajemen, efisiensi, likuiditas, kemandirian dan pertumbuhan, serta jatidiri koperasi. Sebelum itu melalui Dewan Dunia Koperasi Kredit (World Council of Credit Unions/WCCU) yang memayungi koperasi-koperasi kredit (Credit Union) sedunia, telah memperkenalkan sebuah perangkat rasio-rasio keuangan yang disebut PEARLS untuk memonitor stabilitas finansial koperasi-koperasi kredit.…”

Section: Pendahuluanunclassified

“…Sebelum itu melalui Dewan Dunia Koperasi Kredit (World Council of Credit Unions/WCCU) yang memayungi koperasi-koperasi kredit (Credit Union) sedunia, telah memperkenalkan sebuah perangkat rasio-rasio keuangan yang disebut PEARLS untuk memonitor stabilitas finansial koperasi-koperasi kredit. (Kurniyati, 2011).…”

Section: Pendahuluanunclassified

Analisis Kinerja Keuangan Menggunakan Pendekatan Pearls Pada Koperasi Simpan Pinjam Madani Nusa Tenggara Barat

ARSANA,

SUARDANA,

YULIATI

et al. 2023

GARA

View full text Add to dashboard Cite

The purpose of this research is to find out the complete picture financial performance of KSP Madani NTB. The type of data used is quantitative data, while the source of the data in this study comes from secondary data, which is obtained financial reports from KSP.Madani NTB, such as balance reports, SHU calculation reports, and loan reports that are problematic. The analysis technique used is the PEARLS analysis approach. The results of this study indicate that the financial performance of KSP. Madani NTB in terms of (1) The protection component (P) shows ideal financial performance, (2) The effective financial structure (E) component, generally indicate ideal financial performance, while what is in the less ideal category is the ratio of net loans to total assets (E1), the ratio of assets invested in long-term investments (E3), and the ratio of assets funded by members' savings in the form of savings and time deposits (E5), (3) The asset quality component (A) shows less than ideal financial performance, ( 4) The components of rates of return and costs (R), generally indicate ideal financial performance, only the ratio of net income to total assets (R12) is in the less than ideal category, (5) The liquidity component (L) shows ideal financial performance, ( 6) The sign of growth (S) component shows less than ideal financial performance

show abstract

“…Assessment of the health level of cooperatives can also be done with the PEARLS approach PEARLS is a financial ratio system based on the World Council of Credit Unions (WOCCU) that provides a detailed picture of credit cooperatives. PEARLS consists of Protection (P), Effective Financial Structure (E), Asset Quality (A), Rates of Returns and Costs (R), Liquidity (L), and Sign of Growth (S) (Kurniyati, 2011). Pearls has 41 indicators in measuring the health level of cooperatives.…”

Section: Introductionmentioning

confidence: 99%

Financial Statement Analysis Training for the Management of Rukun Palembang Cooperative

Soejono,

Kusmawati,

Nicholas

et al. 2023

jpm

View full text Add to dashboard Cite

Purpose: The management of the cooperative must to know about soundness of their cooperative to plan and decision making in enhancing the welfare for its members. So, the purpose of this activity are to explain for management of Rukun credit cooperative how to analyze financial statement to know about soundness rate of their cooperative. Information about soundness rate can be basic to financial management of Rukun credit cooperative. Methodology: This activity was carried out at the Shop House (Ruko) Kopdit Rukun Jl. Siaran Perumnas Sako. The participants of the activity are Managers and Administrators of Kopdit Rukun. Activities are carried out in the form of lectures, questions and answers, discussions and practices of calculating and analyzing financial statements. Giving lectures using the help of projectors, laprop, screens, whiteboards, markers, stationery, paper and also cooperative annual report books. Activities were evaluated using hardfile questionnaires distributed at the beginning and end of activities containing pre and post tests. The total participants were 28 people and the response rate to the pre and post test questionnaire was 85.71% (24 out of 28 participants). Results: Based on the results of the pre and post test questionnaire, an increase in understanding was obtained which was seen from the number of correct answers increased from 61.218% to 66.346%. The number of trainees from the beginning of the activity to its completion shows more than 80% and this means that this activity is in demand by participants. Based on the number of correct answers from 24 participants, it was found that 12 (50%) participants experienced an increase in understanding, 8 (33%) participants experienced a decrease in understanding, and 4 (17%) other participants did not experience a change in understanding. Limitation: The number of trainees from the beginning of the activity to its completion shows more than 80% and this means that this activity is in demand by participants. Contribution: The results of the questionnaire on material understanding by comparing answers before and after the training showed an increase in scores, and this means that participants' understanding of financial statements and financial statement analysis has increased.

show abstract

Pearls: Seperangkat Alat Monitoring dan Evaluasi Kinerja Keuangan Koperasi Kredit

Cited by 3 publications

References 0 publications

Pearls analysis to assess the health level of Hati Amboina service office (KP) Saumlaki Cooperative Credit Union (CU)

Pearls analysis to assess the health level of Hati Amboina service office (KP) Saumlaki Cooperative Credit Union (CU)

Analisis Kinerja Keuangan Menggunakan Pendekatan Pearls Pada Koperasi Simpan Pinjam Madani Nusa Tenggara Barat

Financial Statement Analysis Training for the Management of Rukun Palembang Cooperative

Contact Info

Product

Resources

About