PERUBAHAN TINGKAT KESEHATAN KOPERASI WANITA PENGEMBANG SUMBER DAYA (KWPS) BINA USAHA MUNJUL JAKARTA TIMUR TAHUN 2018-2023: STUDI KINERJA KEUANGAN

REINETTA RAHMASARI, . (2025) PERUBAHAN TINGKAT KESEHATAN KOPERASI WANITA PENGEMBANG SUMBER DAYA (KWPS) BINA USAHA MUNJUL JAKARTA TIMUR TAHUN 2018-2023: STUDI KINERJA KEUANGAN. Diploma thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini menganalisis tingkat kesehatan dan dinamika perubahannya pada Koperasi Wanita Pengembang Sumber Daya (KWPS) Bina Usaha Munjul Jakarta Timur periode 2018-2023, serta merumuskan strategi peningkatannya. Menggunakan pendekatan studi kasus dengan unit analisis KWPS Bina Usaha, data laporan keuangan (sekunder) dan wawancara (primer) dianalisis berdasarkan Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan UKM RI Nomor 06/Per/Dep.6/IV/2016 serta kerangka Strengths, Weaknesses, Opportunities, Threats (SWOT) dan Strengths, Opportunities, Aspirations, Results (SOAR). Ditemukan bahwa KWPS Bina Usaha secara konsisten meraih predikat 'Sehat' sepanjang periode pengamatan, didukung permodalan sangat kuat dan kepatuhan jati diri koperasi. Meskipun demikian, terjadi dinamika pada aspek likuiditas yang menunjukkan adanya dana menganggur dan tren penurunan, serta fluktuasi pada aspek manajemen dan tekanan pada rentabilitas. Berdasarkan temuan ini, direkomendasikan strategi peningkatan partisipasi anggota serta inovasi produk, pengembangan kapasitas manajemen dan mitigasi risiko, serta akselerasi adopsi teknologi digital untuk menjaga kesehatan dan keberlanjutan koperasi di tengah tantangan yang ada. ***** This study analyzes the health level and its dynamics of change in Koperasi Wanita Pengembang Sumber Daya (KWPS) Bina Usaha Munjul Jakarta Timur during 2018-2023, and formulates strategies for its improvement. Using a case study approach with KWPS Bina Usaha as the unit of analysis, secondary financial report data and primary interview data were analyzed based on the Regulation of the Deputy for Supervision, Ministry of Cooperatives and SMEs RI Number 06/Per/Dep.6/IV/2016, as well as Strengths, Weaknesses, Opportunities, Threats (SWOT) and Strengths, Opportunities, Aspirations, Results (SOAR) frameworks. It was found that KWPS Bina Usaha consistently achieved a 'Healthy' predicate throughout the observation period, supported by very strong capital and adherence to cooperative identity. Nevertheless, dynamics occurred in the liquidity aspect, indicating idle funds and a downward trend, alongside fluctuations in the management aspect and pressure on profitability. Based on these findings, strategies are recommended for optimizing fund utilization and more productive loan disbursement, increasing member participation and product innovation, developing management capacity and risk mitigation, and accelerating digital technology adoption to maintain the cooperative's health and sustainability amidst existing challenges.

Item Type:	Thesis (Diploma)
Additional Information:	1). Hafifah Nasution, S.E., M.S.Ak. ; 2). Dwi Handarini, S.Pd. M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Koperasi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Reinetta Rahmasari .
Date Deposited:	11 Aug 2025 07:48
Last Modified:	11 Aug 2025 07:48
URI:	http://repository.unj.ac.id/id/eprint/59735

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