Analysis Of The Health Level Of Cooperative Financial Statements With The Camels Method
Abstract
The significance of health condition information regarding cooperatives for the management cooperative's continued existence or for third parties, including the general public and customers. By obtaining information regarding the cooperative's health condition, an assessment can be made of the cooperative's financial standing, whether it is deemed favorable or unfavorable, as well as its management and operational conditions. This data can then be utilized as a basis for future evaluations or decision-making by the cooperative. The present study employs the CAMELS method, which encompasses Capital, Asset Quality, Management, Earnings, Liquidity, and Sensitivity to Market Risk, to evaluate the soundness level of cooperatives. The objective of this study is to compare and contrast the cooperative health analysis method and the CAMELS method in terms of the health status of cooperatives. Descriptive comparative analysis was employed to examine a subset of cooperative financial reports spanning the years 2019 to 2022. This study employed descriptive statistics, a test for normality, and a paired sample t-test for analysis. Upon conducting an analysis utilizing descriptive statistics, normality tests, and paired sample t-tests, the distinction between the CAMELS method and the cooperative health analysis will become apparent. According to the results of the analysis test, the two approaches did not differ significantly. The fact that the acquisition of Sig. (2-tailed) is 0.881 indicates this. Where 0.881 is greater than 0.05. Consequently, no statistically significant distinction can be drawn between the two methods of cooperative health analysis.
Keywords
References
M. S. Muttaqin, S. Rumilah, and S. M. Putri, “Analisis Tingkat Kesehatan Dalam Perspektif Rasio Camels (Studi Kasus Bank Syariah Mandiri Periode 2017-2019),” Revenue J. Ekon. Pembang. dan Ekon. Islam, vol. 4, no. 02, pp. 33–42, 2021, doi: 10.56998/jr.v4i02.39.
C. N. M. Rotinsulu, S. P. D. Anantadjaya, C. L. Palit, and P. A. A. N. Putri, “THE EFFECT OF FINANCIAL PERFORMANCE ON PROFIT CHANGES BEFORE TAX IN THE BANKING SUB-SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE,” J. Ekon., vol. 12, no. 02, pp. 442–451, 2023.
S. P. D. Anantadjaya, I. M. Nawangwulan, M. Irhamsyah, and P. W. Carmelita, “Supply chain management, inventory management & financial performance: evidence from manufacturing firms,” Linguist. Cult. Rev., vol. 5, no. S1, pp. 781–794, 2021.
A. Gebo, P. W. Aditama, I. B. G. Sarasvananda, and I. P. H. Permana, “SISTEM INFORMASI LAPORAN KEUANGAN PADA SMK NEGERI 1 ENDE BERBASIS WEB,” J. Krisnadana, vol. 1, no. 3, pp. 15–25, 2022.
H. S. Sufyati and N. Pristiani, “Menganalisis Tingkat Kesehatan Bank Umum Syariah Di Indonesia Dengan Menggunakan Metode Camel Periode 2014-2018,” Oikonomia J. Manaj., vol. 17, no. 1, pp. 52–65, 2022.
R. A. Arum et al., Analisis Laporan Keuangan: Penilaian Kinerja Perusahaan Dengan Pendekatan Rasio Keuangan. Media Sains Indonesia, 2022.
M. Fauzan, A. Hardana, A. A. Nasution, and M. Pasaribu, “Analisis Perbandingan Metode CAMELS Dan Metode RGEC Dalam Menilai Tingkat Kesehatan PT. Bank Panin Dubai Syariah, Tbk,” J. Masharif Al-Syariah J. Ekon. Dan Perbank. Syariah, vol. 6, no. 3, pp. 815–832, 2021.
I. G. I. Sudipa and N. M. Sudiani, “Sistem Pendukung Keputusan Menggunakan Metode Profile Matching Untuk Penentuan Pemberian Kredit (Studi Kasus: KSP Werdhi Mekar Sari Sedana),” J. Sist. Inf. dan Komput. Terap. Indones., 2019, doi: 10.33173/jsikti.23.
R. Purba et al., Analisis Laporan Keuangan. Global Eksekutif Teknologi, 2023.
T. Widayati et al., PEREKONOMIAN INDONESIA: Perkembangan & Transformasi Perekonomian Indonesia Abad 21 Terkini. PT. Sonpedia Publishing Indonesia, 2023.
R. Purba, R. Hasibuan, and P. A. Syam, “Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pada PT. Pelabuhan Indonesia I (Persero) Periode 2013-2017:(Berdasarkan Keputusan Menteri BUMN Nomor: KEP-100/MBU/2002),” Own. Ris. dan J. Akunt., vol. 5, no. 2, pp. 545–555, 2021.
R. Hasibuan et al., Akuntansi Keuangan Menengah 2. Global Eksekutif Teknologi, 2023.
J. Latuamury, P. A. Cakranegara, R. S. Butar-butar, and S. P. D. Anantadjaya, “Profitability Factors Using the Loans to Deposits Ratio as a Moderating Variable,” SEIKO J. Manag. Bus., vol. 6, no. 1, pp. 875–886, 2023.
M. Rosidi and L. Noviani, “Analisis Dampak Covid-19 Terhadap Kinerja Keuangan Pt . Bank Tabungan,” J. Ilmu Manajamen, Ekon. Dan Kewirausahaan, vol. 2, no. 3, pp. 2–6, 2022.
T. Devilishanti, I. Moridu, F. Fitriani, M. Ruslan, and C. D. Handayani, “Cash Turnover And Receivables On Profitability,” Int. J. Manag. Res. Econ., vol. 1, no. 4, pp. 31–38, 2023.
M. B. Ibrahim et al., METODE PENELITIAN BERBAGAI BIDANG KEILMUAN (Panduan & Referensi). PT. Sonpedia Publishing Indonesia, 2023.
N. K. I. Permatasari and M. D. P. Agustina, “Analisis Tingkat Kesehatan LPD Metode Capital , Assets , Management , Earning dan Liquidity LPD Desa Baluk Negara Periode 2016-2018,” vol. 1, no. 1, pp. 265–274, 2021.
S. Suriani, I. A. P. Megawati, N. H. Posumah, D. Apriansyah, and I. Moridu, “Investigation of the effect of financial performance on company value with corporate social responsibility as a moderating variable in sub-sector industry manufacturing companies listed on the Indonesia stock exchange,” Enrich. J. Manag., vol. 13, no. 3, pp. 2174–2181, 2023.
Z. Hodsay and Z. Yolanda, “Analisis Penilaian Kesehatan Keuangan Koperasi Simpan Pinjam (KSP) Sejahtera SMK Muhammadiyah 2 Palembang,” pp. 114–125, 2019.
K. Azwar et al., Pengantar Akuntansi. TOHAR MEDIA, 2022.
T. R. Murtadho and R. Ridwansyah, “Analisis Tingkat Kesehatan Bank Menggunakan Metode Camel Di Pt Panin Dubai Syariah Bank Periode 2016-2020,” AKSY J. Ilmu Akunt. dan Bisnis Syariah, vol. 3, no. 1, pp. 101–110, 2021, doi: 10.15575/aksy.v3i1.12141.
S. Sumartono and M. R. Pasolo, “The factors of financial report transparency in the regional government,” J. Contemp. Account., pp. 11–25, 2019.
M. Safii, A. Sofyana Latif, and M. Eko Ariwibowo, “Penerapan Metode Camels Dalam Analisis Laporan Keuangan Untuk Menilai Tingkat Kesehatan Bank Umum Syariah Devisa Yang Tercatat Di Otoritas Jasa Keuangan (Ojk) Tahun 2016-2020”,” Akrab Juara J. Ilmu-ilmu Sos., vol. 7, no. 2, p. 108, 2022, doi: 10.58487/akrabjuara.v7i2.1797.
S. Sirait and H. D. Pardede, “Analisis Kinerja Keuangan Pt Bank Rakyat Indonesia (Persero), Tbk,” J. Ekon. Dan Bisnis, vol. 3, no. 2, pp. 313–323, 2020, doi: 10.37600/ekbi.v3i2.197.
R. N. Utami, “ANALISIS PENGARUH RASIO BOPO, LOAN TO DEPOSIT RATIO, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia),” J. Competency Bus., vol. 5, no. 1, pp. 106–117, 2021, doi: 10.47200/jcob.v5i1.878.
F. Rahmiyatun, E. Muchtar, R. Oktiyani, and Sugiarti, “Analisis Rasio Keuangan Terhadap Kinerja Keuangan Pada PT Prabu Jaya Sentosa Jakarta,” Rahmiyatun,2019, vol. 3, no. 1, pp. 76–85, 2019.
I. P. Rany, A. N. Nur, and Jayadi, “Analisis Kinerja Keuangan Pada Bank Perkreditan Rakyat Hasamitra Cabang Makassar (Studi Kasus : Bank Perkreditan Rakyat Hasamitra),” Movere J., vol. 2, no. 2, 2020.
E. Amelia and A. C. Aprilianti, “Penilaian Tingkat Kesehatan Bank: Pendekatan CAMEL & RGEC (Studi pada Bank Maybank Syariah Indonesia Periode 2011-2016),” J. Akunt. dan Keuang. Islam, vol. 6, no. 2, p. h. 189-207., 2018.
DOI: 10.33751/jhss.v7i3..9332
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
