KINERJA FINANSIAL LEMBAGA KEUANGAN MIKRO AGRIBISNIS DALAM PENGEMBANGAN USAHA AGRIBISNIS PEDESAAN DI DIY

ANISA FARDINA RACHMASARI, Dr. Jamhari, S.P., M.P.

2013 | Skripsi | SOS.EK. PERTANIAN (AGROBISNIS)

Tujuan dari penelitian ini adalah: (1) Mengetahui kinerja finansial LKM-A pengelola dana PUAP di DIY tahun 2012 dan (2) mengetahui faktor-faktor yang mempengaruhi kinerja finansial LKM-A pengelola dana PUAP di DIY. Penelitian dilakukan pada 30 LKM-A di Daerah Istimewa Yogyakarta. Metode analisis data menggunakan rasio keuangan dengan menghitung rasio likuiditas, rasio solvabilitas dan rasio rentabilitas untuk mengukur kinerja keuangan LKM-A pengelola dana PUAP di DIY. Pendekatan analisis rasio likuiditas dengan menggunakan Current Ratio (CR), untuk rasio rentabilitas menggunakan Return on Asset (ROA), Return on Equity (ROE), Net profit Margin (NPM) sedangkan pada rasio solvabilitas menggunakan pendekatan Debt to Asset Ratio (DAR), dan Debt to Equity Ratio (DER). Selanjutnya penelitian ini menggunakan analisis regresi Ordinary Least Squares (OLS) untuk menganalisis faktor-faktor yang mempengaruhi kinerja finansial LKM-A pengelola dana PUAP di DIY. Hasil penelitian menunjukan bahwa kinerja finansial LKM-A di DIY termasuk dalam kategori aman dilihat dari rasio likuiditas dengan nilai CR sebesar 44, 73%, rasio rentabilitas dengan nilai ROA sebesar 9,51%, ROE sebesar 11,95%, NPM sebesar 60,82% dan untuk rasio solvabilitas melalui pendekatan DAR sebesar 6,39%, dan DER 12,94%. Total Asset Turnover, Debt to Equity Ratio, Loan to Deposit Ratio memiliki pengaruh dan signifikan terhadap ROE sebagai ukuran kinerja finansial LKM-A, sedangkan tingkat pendidikan manajer tidak berpengaruh secara signifikan terhadap kinerja finansial LKM-A di DIY.

The purpose of this research are : (1) to assess financial performance of LKM-A as fund manager of government aids in DIY in the year 2012 and (2) to recognize factors affecting financial performance of LKM-A as fund manager of government aids in DIY . The research was conducted in 30 LKM-As in DIY,using financial ratios including liquidity, solvability and rentability ratios to measure financial performances of LKM-A as fund managers of government aids in DIY. The approaches of this research are using Current Ratio to measure liquidity, ROA, ROE and NPM to measure rentability, as well as DAR and DER to measure solvability. The Ordinary Least Square Methods is also used as statistical method to analyze factors affecting financial performance of LKM-A. The research shows that the financial performance of LKMA in DIY could be categorized as \\"safe\\" financial institutions indicated by current ratio calculated 44,73% as liquidity ratio, whereas rentability ratio shows ROA (9,51%), ROE (11,95%,) as well as NPM (60,82%). and for solvability ratio shows that DAR (6,39%) as well as DER (12,94%). This research also concludes that at the signifinace level of 0,05%, TATO, DER and LDR have influenced the ROE, whereas the education level of managers has not influenced the ROE.

Kata Kunci : kinerja finansial, LKMA, PUAP, rasio keuangan.