Nurul Fitriah , 7101413399 (2017) PENGARUH PENERAPAN MANAJEMEN RISIKO TERHADAP KINERJA KEUANGAN KOPERASI DI KABUPATEN PATI. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

Kinerja keuangan koperasi merupakan tolak ukur penilaian keberhasilan koperasi dalam kegiatan operasionalnya. Keberhasilan koperasi di Kabupaten Pati yang ditandai dengan koperasi masih aktif menjalankan kegiatan operasionalnya masih rendah disebabkan karena manajemen koperasi yang tidak baik. Penelitian ini bertujuan untuk mengetahui sejauh mana penerapan manajemen risiko (kredit, likuiditas dan operasional) terhadap kinerja keuangan koperasi di Kabupaten Pati baik secara simultan maupun parsial. Populasi dalam penelitian ini adalah koperasi di Kabupaten Pati yang berjumlah 353 koperasi. Jumlah sampel dalam penelitian ini sebanyak 30 koperasi yang diambil dengan teknik probability cluster/area random sampling. Metode pengumpulan data menggunakan kuesioner/ angket dan dokumentasi. Metode analisis data yang digunakan adalah teknik analisis deskriptif dan analisis regresi berganda. Hasil penelitian menunjukkan bahwa penerapan manajemen risiko (kredit, likuiditas dan operasional) berpengaruh secara simultan terhadap kinerja keuangan koperasi sebesar 90,2%. Secara parsial, penerapan manajemen risiko kredit berpengaruh terhadap kinerja keuangan koperasi sebesar 58,06%, penerapan manajemen risiko likuiditas berpengaruh terhadap kinerja keuangan koperasi sebesar 34,22% dan penerapan manajemen risiko operasional berpengaruh terhadap kinerja keuangan koperasi sebesar 20,61%. Kesimpulannya adalah terdapat pengaruh penerapan manajemen risiko (kredit, likuiditas dan operasional) terhadap kinerja keuangan koperasi secara simultan. Secara parsial, penerapan manajemen risiko kredit, penerapan manajemen risiko likuiditas dan penerapan manajemen risiko operasional berpengaruh terhadap kinerja keuangan koperasi. Oleh karena itu, saran yang dapat diberikan yaitu (1) koperasi diharapkan dapat menerapkan proses manajemen risiko untuk meminimalisir kemungkinan risiko yang timbul pada koperasi sehingga akan mencegah terjadinya kebangkrutan pada koperasi dan akan meningkatkan kualitas kinerja keuangan koperasi; (2) kementerian koperasi diharapkan dapat membuat kebijakan atau pedoman tertulis terkait penerapan manajemen risiko pada koperasi; (3) penelitian selanjutnya diharapkan dapat memperbanyak ruang lingkup sampel yakni seluruh jenis koperasi. Cooperative financial performance is a benchmark assessment of the success of cooperatives in operational activities. The success of cooperatives in Pati Regency which is marked by cooperatives is still actively running its operational activities is still low because the management of the cooperatives is not good. This study aims to determine how is the implementation of risk management (credit, liquidity and operational) towards the financial performance of cooperatives in Pati Regency either simultaneously or partially. The population in this study is cooperative in Pati Regency which amounted to 353 cooperatives. The number of samples in this study were 30 cooperatives taken with probability cluster/ random sampling technique. Methods of data collection using questionnaire/ questionnaire and documentation. Data analysis method used is descriptive analysis technique and multiple regression analysis. The results showed that the implementation of risk management (credit, liquidity and operational) simultaneously affect the financial performance of cooperatives by 90.2%. Partially, the application of credit risk management influences the financial performance of cooperatives by 58.06%, the implementation of liquidity risk management affects the financial performance of cooperatives by 34.22% and the implementation of operational risk management affects the financial performance of cooperatives by 20.61%. The conclusion of the research is there is an influence of the implementation of risk management (credit, liquidity and operational) to cooperative financial performance simultaneously. Partially, the application of credit risk management, the implementation of liquidity risk management and the implementation of operational risk management affect the financial performance of cooperatives. Therefore, the suggestions that can be given are (1) the cooperative is expected to apply risk management process to minimize the possibility of risks arising on the cooperative so that will prevent bankruptcy on the cooperative and will improve the quality of financial performance of cooperatives; (2) cooperative ministries are expected to create written policies or guidelines regarding the implementation of risk management in cooperatives; (3) subsequent research is expected to increase the scope of the sample of all cooperative types.

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