Analisis Kinerja Keuangan Koperasi dengan Pendekatan Pearls pada Pusat Koperasi Kredit Bekatigade Timor Tahun Buku 2021-2024

RIWU, Marselina Ully (2025) Analisis Kinerja Keuangan Koperasi dengan Pendekatan Pearls pada Pusat Koperasi Kredit Bekatigade Timor Tahun Buku 2021-2024. Masters thesis, Universitas Katolik Widya Mandira.

	Text ABSTRAK.pdf Download (720kB)
	Text BAB I.pdf Download (228kB)
	Text BAB II.pdf Restricted to Repository staff only Download (410kB)
	Text BAB III.pdf Restricted to Repository staff only Download (372kB)
	Text BAB IV.pdf Restricted to Repository staff only Download (1MB)
	Text BAB V.pdf Download (159kB)
	Text DAFTAR PUSTAKA DAN KETERANGAN PLAGIAT.pdf Download (326kB)

Abstract

This thesis, entitled “Financial Performance Analysis of Credit Unions Using the PEARLS Approach at Bekatigade Timor Credit Union Center for the Fiscal Years 2021–2024”, was written by Marselina Ully Riwu (Student ID: 81122223), under the supervision of Dr. Henny A. Manafe, SE., M.M (Advisor I) and Pater Dr. Paskalis Seran, SVD, Dipl Theol, MBA (Advisor II). The PEARLS analysis plays a very important role in improving the effectiveness and efficiency of credit union management. Through the PEARLS system, financial performance can be assessed comprehensively, improvement areas can be identified, and it assists in strategic planning and decision-making. This study aims to analyze the financial performance of Bekatigade Timor Credit Union Center in the fiscal years 2021–2024 using the PEARLS approach (Protection, Effective Financial Structure, Asset Quality, Rates of Return and Cost, Liquidity, and Signs of Growth). The research applies a quantitative descriptive approach with PEARLS ratio analysis based on the standards of the World Council of Credit Unions (WOCCU). The data used were secondary data, consisting of annual financial reports, management accountability reports, and other supporting documents obtained from Puskopdit Bekatigade Timor. The results show that the Protection aspect is in excellent condition, with ratios P1 and P2 consistently reaching 100%. The Liquidity aspect also demonstrates very strong performance, with ratio L1 far exceeding the ideal standard. However, in the Effective Financial Structure aspect, most indicators do not meet the ideal standard. This is evident from the low proportion of productive assets, increased dependence on external funds, and weak cooperative capitalization. The Asset Quality aspect remains relatively stable, as there are no non-performing loans, although the loanat-risk ratio (A2) exceeded the ideal threshold. The Rates of Return and Cost aspect shows weak profitability and inefficiency, while the Signs of Growth aspect experienced a significant decline, reflecting a growth crisis and weak member participation. Overall, the financial performance of Puskopdit Bekatigade Timor still faces serious challenges in financial structure, efficiency, and growth, despite its main strengths in credit risk protection and liquidity. This study recommends strategies to strengthen equity capital, optimize productive assets, and increase member participation to achieve healthy and sustainable growth.

Actions (login required)

View Item