The Effect of Liquidity, Solvency and Activities on Profitability in Saving and Loan Cooperatives (SLC) in Klungkung Regency, Bali, Indonesia

Dewi, Desak Ketut Rta; Abundanti, Nyoman

doi:10.24018/ejbmr.2022.7.1.1245

Cited by 3 publications

(4 citation statements)

References 3 publications

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“…Pengolahan data yang dijalankan oleh beberapa koperasi saat ini masih menggunakan sistem konvensional, masih menggunakan media pembukuan atau menggunakan Microsoft Excel, mengakibatkan sering terjadinya kekeliruan pencatatan dan laporan kurang akurat, waktu tidak efisien dan sumber daya kurang optimal menjadi beberapa faktor manjadi kendala koperasi (Sarosa et al, 2021). Sementara temuan Dewi & Abundanti (2022); Paranesa et al, (2019), bahwa kurangnya motivasi, kesadaran anggota dan masyarakat sekitar, sehingga manfaat dan keuntungan koperasi terus mengalami penurunan yang membawa koperasi pada performa yang kurang menguntungkan.…”

Section: Pendahuluanunclassified

Organizational Performance: Motivation and Discipline

Rijanto

2023

FJAS

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The development of an organization is inseparable from the existence of high motivation and discipline as well as well-established togetherness. This study aims to determine and analyze the performance of cooperatives in terms of motivation and discipline of members. Research findings, motivation and discipline have a positive effect on cooperative performance both individually and simultaneously. It is important for cooperative management or administrators to evaluate cooperative performance on a regular and scheduled basis to evaluate cooperative management. The causal factors are not explained in detail, this can be a consideration for further research. Digital aspects that are relevant to the cooperative management system can also be considered to see the performance of cooperatives in the digital era, in I4.0.

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Section: Pendahuluanunclassified

Organizational Performance: Motivation and Discipline

Rijanto

2023

FJAS

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“…Data processing carried out by several cooperatives currently still uses conventional systems, still uses bookkeeping media or uses Microsoft Excel, resulting in frequent recording errors and inaccurate reports, inefficient time and suboptimal resources are some of the factors that become cooperative constraints (Sarosa et al, 2021). The lack of discipline, awareness of members and the surrounding community, has an impact on the benefits and profits of cooperatives continue to decline which leads cooperatives to less profitable performance (Dewi & Abundanti, 2022;Paranesa et al, 2019). The decline in employee performance is also inseparable from a bad organizational culture so that employees do not have the desire to commit to their work and to their organization (Anggara et al, 2022).…”

Section: Article Informationmentioning

confidence: 99%

Impact of Organizational Culture and Discipline on Employee Performance: A Study of Cooperative Members

Firmansyah¹,

Rijanto²,

Pitri³

2023

JBME

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The smooth running of cooperative activities amid massive changes is inseparable from aspects of organizational culture, enforcement of discipline and employee performance that is in line with shared expectations and goals. Organizational culture as a philosophy that is embraced together can be used as a direction to excel and advance together, the high discipline of the members is believed to be able to make the best contribution to the development of the cooperative through its maximum performance in an effort to create mutual benefits. This study aims to find out and re-analyze the relationship between organizational culture and discipline in predicting and influencing employee performance in cooperatives. The sample of this study was 34 respondents selected using the total sampling technique. Research findings, organizational culture and discipline have a positive effect on employee performance both individually and simultaneously. The contribution of the influence of organizational culture on employee performance is more dominant than the influence of discipline. It is important for cooperative management to evaluate employee performance regularly and scheduled so that improvements can be made gradually and continuously, strengthening understanding of organizational culture and disciplinary action as part of the evaluation. Organizational culture is more dominant than discipline in influencing employee performance, the causal factors in detail are not explained, and this can be a consideration for subsequent research. Digital aspects relevant to cooperative activities and management systems can also be considered to conduct investigations on employee performance in the era of technological disruption, in Industry 4.0.

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“…The data analyzed in this chapter is the financial report data of the Tirta Dharma PDAM Cooperative of Samarinda City, which consists of the Balance Sheet and Profit and Loss. The analysis is carried out to answer the problems previously stated, so a financial ratio analysis will be carried out consisting of liquidity ratios, solvency ratios, profitability ratios and activity ratios in the profit and loss report and balance sheet (Dewi & Abundanti, 2021).…”

Section: Financial Ratio Analysismentioning

confidence: 99%

“…To do this, good and relevant accountability is needed for the information used as material for planning, making, and controlling cooperative policies (Haykal et al, 2021;Yuni et al, 2019). The success of cooperatives is their ability to transform themselves as proof of the increasing demands for cultural change (Dewi & Abundanti, 2021;Martínez-Victoria et al, 2018;Ramadhan & Suryaningrum, 2020). The ability to plan, make, and control the decisions that will be made is one of the important factors in the context of increasingly efficient cooperative operations (Pangestu & Hastuti, 2021).…”

Section: Introductionmentioning

confidence: 99%

Cooperative Financial Performance Analysis of Liquidity, Solvency, Profitability, and Activity Ratios

Hamsyah,

Latif,

Dewi

2023

IJoSPaT

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Cooperatives have an essential role in constructing national economic development, and their financial analysis is needed to evaluate the efficiency of their financial performance. This study aims to evaluate cooperatives' profitability, solvency, liquidity, and activity ratios in the years 2016–2018. The results will be analyzed using trend lines to determine if cooperative financial performance increased or decreased during that time. In this study, researchers employ liquidity ratios, specifically current ratios, as analytical tools. Solvency Ratios consist of Total Debt to Equity Ratio and Total Debt to Assets Ratio. Activity Ratios using ratios—accounts receivable turnover—and Profitability Ratios comprising Economic Profitability, Return on Assets, and Net Profit Margin. The study's findings and the subsequent discussion demonstrate that the results were excellent when the liquidity ratio was calculated using the current ratio from 2016 to 2018. The solvency ratio is excellent based on the Total Debt to Equity Ratio and Total Debt to Assets Ratio. Both the total debt-to-equity ratio and the total debt-to-total assets ratio show annual rises in their trend graphs. Economic profitability, return on assets, and net profit margin are used to calculate the profitability ratio, which yields excellent results. The Receivables Turnover ratio calculates the Activity Ratio, which yields subpar results. This analysis suggests that to raise activity ratios, attention should be paid to asset and operational management solutions that are more effective.

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The Effect of Liquidity, Solvency and Activities on Profitability in Saving and Loan Cooperatives (SLC) in Klungkung Regency, Bali, Indonesia

Cited by 3 publications

References 3 publications

Organizational Performance: Motivation and Discipline

Organizational Performance: Motivation and Discipline

Impact of Organizational Culture and Discipline on Employee Performance: A Study of Cooperative Members

Cooperative Financial Performance Analysis of Liquidity, Solvency, Profitability, and Activity Ratios

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