EVALUASI KINERJA KEUANGAN KOPERASI DARI ASPEK EFEKTIVITAS BERDASARKAN PEDOMAN PEMERINTAH STUDI KASUS KSU PERWIRA PURBALINGGA

This study aims to determine the Financial Performance of PERWIRA Purbalingga's Multi-Business Cooperative (KSU) from a productivity aspect according to Government guidelines in the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/M.KUKM/V/2006. Data collection was carried out through interviews with cooperative management. collect data such as balance sheets, income statements, the history of the establishment of the cooperative, organizational structure, and the articles of association and bylaws of the cooperative. in terms of the development of profitability, Return on Assets, Asset Turn Over (ATO), Net Profit Margin, and total debt to own capital at KSU "PERWIRA" from 2016 to 2022 KSU Perwira is in the very good category. In contrast to the evaluation results on total liabilities to assets which show unfavorable developments

COMPARISON OF MSME FOOD TRADE SECTOR VIEWED FROM VARIOUS ASPECTS

MSMEs are community economic activities that are small but have a big impact on the economy and can reduce unemployment in Indonesia. According to Law no. 20 of 2008 concerning MSMEs. After the Covid-19 pandemic, MSMEs began to rise slowly with the addition of MSMEs, but it is this competition that makes MSME have to adapt market developments with a digital ecosystem which has an impact on MSME income. One of the obstacles faced by SMEs to compete is from the aspect of marketing and preparation of financial reports. This study aims to compare the food trade business sector in terms of various aspects by conducting interviews with MSME actors in Cirebon City, Banyumas Regency, and Tegal Regency. Interviews were conducted offline by visiting MSME production houses. The results of this study are in the form of a comparison of management aspects, financial aspects, accounting aspects and taxation aspects of MSMEs. As much as more than 50% of MSMEs are hampered because their products are unable to compete and lack of capital, and financial reports prepared do not follow Financial Accounting Standards