Pengukuran Kinerja Keuangan Unit Pengelolaan Keuangan Pada Badan Keswadayaan Masyarakat Di Kota Malang

PENGUKURAN KINERJA KEUANGAN UNIT PENGELOLAAN KEUANGAN PADA BADAN KESWADAYAAN MASYARAKAT DI KOTA MALANG

Dewi Nurjannah,
Triningsih Sri Supriyati, Fika Fitriasari
Program Studi Manajemen FEB UMM
E-mail: guest_dewi@yahoo.com,
tri_ningsih@umm.ac.id, fika_fitriasari@yahoo.com

ABSTRACT

This research wanted to find out the financial performance of financial management BKM based on technical guidelines supervision UPK. The data consisted of primary data and secondary data in 2011 and 2012. Primary data collected by using questionnaire and interview workers at BKM Malang City. Secondary data collected from the financial statements such as income statement and balance sheet. The data analysed on financial performance indicators UPK, namely, PAR, LAR, ROI, and CCR by using the time series method and cross section method. The results showed that financial performance was in good condition. It  could be seen from the absence of improvements in the ability of UPK in managing financial revolving loan funds and the results  test of hypothesis. Based on the results of research and the discussion, it could be concluded that the financial performance of UPK Badan Kesyadayaan Masyarakat in Malang City was good performance.

Key Words: financial performance, unit pengelolaan keuangan, badan keswadayaan masyarakat