FINANCIAL PERFORMANCE ANALYSIS TO ASSESS THE HEALTH OF BMT ARAFAH KULON PROGO'S SAVINGS AND LOAN COOPERATIVE AND ISLAMIC FINANCING (KSPPS) FOR THE YEARS 2015-2019.

Abstract

This study aims to find out the soundness level of Sharia Savings and Financing Cooperatives (KSPPS) BMT Arafah in 2015-2019 based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number:35.5/Per/M.KUKM/XI/2007 concerning capital aspects, efficiency aspects and liquidity aspects. This type of research is descriptive quantitative. The object of this research is the health analysis of Cooperatives Save Borrowing and Sharia Financing (KSPPS) BMT Arafah. The population of this research is in the form of financial statements such as balance sheets, profit and loss statements and the remaining business results of the next sample used in this study, namely the 2015-2019 financial statements. The method used is the documentation method. The results showed that the soundness level of BMT Arafah in 2015-2019 was in a healthy predicate with details of the average score: 1) the average capital aspect scored 8.45 and was in the healthy category; 2) the average efficiency aspect gets a score of 8 and is in a healthy category; 3) The average liquidity aspect scored 11.88 and was in a healthy category.