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Aspek Permodalan Koperasi

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  • Rasyid, Andi Syahrul Ramadhan

Abstract

Kesehatan koperasi adalah kondisi ataukeadaan koperasi yang dinyatakan sehat, cukup sehat, dalam pengawasan, dan dalam pengawasasn khusus. Hal ini diperkuat bahwa, aspek yang digunakan untuk penilaian kesehatan koperasi antara lain aspek permodalan, kualitas aktiva produktif, manajemen, efisiensi, kemandirian dan pertumbuhan, likuiditas dan jatidiri koperasi. Penilaian tingkat kesehatan koperasi berdasarkan aspek permodalan bertujuan untuk mengetahui informasi mengenai kecukupan modal koperasi dalam mendukung kegiatan operasionalnya, dan untuk mengetahui kemampuan koperasi dalam menyerap kerugian akibat investasi dan penuruan nilai aktiva. Penilaian terhadap aspek permodalan Koperasi didasarkan pada 3 (tiga) rasio, yaitu: rasio modal sendiri terhadap total aset, rasio modal sendiri terhadap pinjaman diberikan yang berisiko, dan rasio kecukupan modal sendiri.

Suggested Citation

  • Rasyid, Andi Syahrul Ramadhan, 2022. "Aspek Permodalan Koperasi," OSF Preprints a6bs2, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:a6bs2
    DOI: 10.31219/osf.io/a6bs2
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