Penilaian Kinerja Koperasi Serba Usaha Karyawan Pemerintah Kota Semarang Tahun 2011
Abstract: Cooperatives should
be able to turn a profit and improve members’swelfare, and also should be able
to provide the best services to consumers. MultipurposeCooperative of Semarang
City Government Employees had a problem where membershave questioned the
performance problems due to dissatisfaction with the profit received.This study
evaluated the performance of cooperatives with the cooperative health
analyzedusing ratios that are based on Regulation of Indonesian Minister for
Cooperatives, Smalland Medium Enterprises No. 14/Per/M.KUKM/XII/2009, to assess
aspects of capital, assetquality, management, efficiency, liquidity,
independence and growth, and aspects of thecooperative identity. Assessment of
the value system with a value of 0 to 100, total score ofthe seven aspects are
used to establish the cooperative’s predicate. Data for calculation ofratios
derived from financial statements of cooperatives in 2011, for the managementaspects
used questionnaires that filled in by the Chairman of the Board of
Cooperative.Assessed from the aspect capital performance is quite good
performance with the score of8.40 from the total score of 15, from the aspect
of asset quality performance with goodperformance from the score of 21.25 from
the total score of 25, from the aspect ofperformance management is good
cooperation with the score 11.50 from the total score of15, from the aspect of
the performance efficiency of cooperation both with the score 7 fromthe total
score of 10, from the liquidity aspect of performance is quite good
cooperationwith the score of 8.75 from the total score of 15, from the aspect
of self-reliance andgrowth of cooperatives good performance with the score 7
from the total score of 10, fromthe aspect of co-operative identity both with
the Cooperative performance score of 8.50from the total score of 10.
Cooperative performance scores in 2011 based on thecalculation from total
aspects, obtained a total score of 72.40 from the total score of 100,with the
title quite well. This suggests that the cooperative performance is good enough
butnot optimal in empowering its capital.
Penulis: Margaret Setyowati,
Iin Indarti
Kode Jurnal: jpakuntansidd120345
