Penguatan kelembagaan Koperasi Pegawai Negeri :: Studi kasus KPRI Bangun, KPRI Sehat, dan KPRI Tunas Harapan di Kabupaten Gunungkidul Provinsi Daerah Istimewa Yogyakarta tahun 2006

ACHADIYANTI, Nuri, Wihana Kirana Jaya, M.Soc.Sc

2006 | Tesis | Magister Ekonomika Pembangunan

Peneltian ini membahas pengaruh penguatan kelembagaan terhadap kinerja keuangan di KPRI Bangun, KPRI Sehat, dan KPRI Tunas Harapan. Ada 9 (sembilan) variabel indikator institusional yang digunakan, yaitu: (1) insentif; (2) kepastian aturan hukum; (3) jaminan terhadap property rights; (4)biaya transaksi; (5) sistem pendidikan dan pelatihan sumber daya manusia; (6) hubungan internal; (7) sistem pengelolaan data; (8) daya survive; dan (9) hubungan eksternal. Sejauh mana variabel tersebut bekerja pada kinerja keuangan organisasi diukur dengan koefisien korelasinya. Semakin tinggi korelasi maka akan semakin tinggi pengaruhnya terhadap kinerja keuangan. Hasil penelitian menunjukkan bahwa terdapat perbedaan persepsi variabel indikator institusional terhadap kinerja keuangan organisasi antara KPRI Bangun, KPRI Sehat, dan KPRI Tunas Harapan. Variabel indikator institusional tersebut berkorelasi lebih kuat pad KPRI Tunas Harapan dibandingkan dengan dua kPRI lain yang diteliti. Persepsi penguatan kelembagaan yang bekerja dalam kinerja keuangan belum memberikan pengaruh secara nyata dalam peningkatan kinerja keuangan pada ketiga KPRI yang diamati. Hal ini dimungkinkan karena masih kurangnya kesadaran akan arti penting aspek-aspek institusional dalam meningkatkan kinerja keuangan institusi. Diharapkan agar penelitian ini dapat digunakan sebagai panduan awal bagi peningkatan kinerja keuangan KPRI Bangun, KPRI Sehat, dan KPRI Tunas Harapan di masa yang akan datang.

The research discussed the effect of institutional strengthening toward financial performance in KPRI Bangun, KPRI Sehat, and KPRI Tunas Harapan. There were 9 (nine) institutional indicator variables used, i.e. (1) the incentives; (2) the predictability of law; (3) the security of property rights; (4) the transaction costs; (5) the human resource learning and training system; (6) the internal relationship; (7) the data management system; (8) the survival power; and (9) the external relationship. To what extent the variables work in the financial performance of organizations can be measured through their coefficient correlations. The higher correlations, the higher were their effect on the financial performance. The result showed that there were perception differences of the independent variables on the financial performance of organizations between KPRI Bangun, KPRI Sehat, and KPRI Tunas Harapan. The institutional indicator variables had stronger and positive correlation with financial performance of KPRI Tunas Harapan compared to that of the two other KPRIs had been studied. The perception of institutional strengthening that worked on the financial performance of organizations had not given the real effect on the financial performance of organizations on those three KPRIs yet. The reason of that condition was the lack of understanding on the importance of institutional aspects in increasing the financial performance of organizations. It is hoped that the research could be a preliminary guide for the development of KPRI Bangun, KPRI Sehat,and KPRI Tunas Harapan in the future.

Kata Kunci : Kinerja Keuangan,Koperasi Pegawai Negeri, institutional strengthening, financial performance, perception, institutional indicator variables