Selamat kami ucapkan kepada Drs. Mujino, M.M. sebagai Best Paper I pada acara SEMINAR NASIONAL DI UNIV. NUSANTARA PGRI KEDIRI 22 OKTOBER 2018 dengan judul penelitian dan abstract:
MENGUKUR KINERJA KEUNGAN KOPERASI SIMPAN PINJAM (KSP) CU BANGUN SEJAHTERA
BANGUNTAPAN KABUBATEN BANTUL
MUJINO and IBN. UDAYANA
UNIVERSITAS SARJANAWIYATA TAMANSISWA
Y O G Y A K A R T A
This research drive to study and analyzing financial performance on Bangun Sejahtera cooperative enterprise in Banguntapan, Bantul, stressing Efficiency and productivity. Efficiency and productivity are very importance to survival enterprise, and it tools valuation management performance, Productivity and efficiency are the key success in business action now and to the future.
Base on technical method, productivity formulation us output / Input, and to measure, how many output unit will be get from unit input expenditure. Increasing Productivity shown that it good management performance and if decreasing productivity, show that is bad management performance. In this research, productivity proxy: Operational productivity, profit margin and owner’s equity rate of return. Efficiency is tools to measure unit input expenditure, to get output unit. The following efficiency formula us: input / output
Research result a long in seven years shown that productivity on Bangun Sejahtera cooperative enterprise go to decreasing, but no significant. Operating productivity from seven year (2011) to 2017 shown as : 1,72 , 1,49 , 1,57 , 1,45 , 1,29 , 1,30 , 1,26,avarage 1,44. Profit margin from seven year to 2017 show as: 41,71 , 32,74 , 36,45 , 31,16 , 22,23 , 23,12 , 20,58,avarage 29,71.
Efficiency a long a seven year shown as: 2011 = 0.58, 2012 = 0.67, 2013 = 0.64, 2014 = 0.69, 2015 = 0.78, 2016 = 0.77 , 2017 = 0.79, average 0.73.
Key words: Productivity, efficiency, input, output, profit margin, owner’s equity, rate of return