ANALISIS KINERJA KEUANGAN UNIT PENGELOLA KEUANGAN (UPK) DALAM BADAN KESWADAYAAN MASYARAKAT (BKM) BAROKA

Lestari, Dian Ayuevianik (2021) ANALISIS KINERJA KEUANGAN UNIT PENGELOLA KEUANGAN (UPK) DALAM BADAN KESWADAYAAN MASYARAKAT (BKM) BAROKA. EDUTAMA, - (-). -. ISSN 2548-281X (Unpublished)

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Abstract

Absract : This study aims to determine how the financial performance kualitas of the Financial Management Unit (UPK) in the Barokah Community Unity Agency (BKM) Financial performance of the UPK using 4 aspects, namely LAR PAR ROI, and CC. This study uses a qualitative approach. In collecting data, researchers use primary data sources and secondary data sources, then conduct interviews with the Head of BKN Barokah, Secretary of BKM, and Treasurer of BKM as primary sources and documentation of financial report data in 2018 as secondary sources. Data collection techniques using observers, and documentation of data analysis techniques using Miles and Hubberman's Daci theory, namely rediding the data, presenting the data, and concluding the data. Based on the result of analysis of the fidings in this study, it can be concluded that the quality of the financal performance of the UPK in BKM Barokah in 2020 was meansureusing an inicator of the revolving loan 4 aspect namely, the LAR aspect which showed <10% a satisfactory percentage, so that the LAR management in the UPK was running effectively and of good quality. The PAR aspect shows a <10% satisfactory percentage so that the loan balance and lian reaslization run effectively and have good quality. The ROI aspect shows >10% a satifactory percentage, so that the profit in 2020 run effectively and has high quality management. The CCr aspect shows>100% an adequate percentage, so that the management of the ability to cover cash costs runs effectively anad very good quality. This triggeres the community to bulid businesses and be productive to increase income. Keywords: financial performance, UPK, BKM

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