ANALISIS KINERJA KOPERASI SYARIAH BMT TRANS MEKAR SARI MANDIRI DI WILAYAH PERTANIAN KECAMATAN TANJUNG LAGO PADA MASA PENDEMI COVID-19

Abstract

Non-bank financial institutions that can be used as a solution in dealing with the problem of limited
capital owned by business actors in the agricultural sector and which are quite familiar in the life of
farmers are cooperatives. One of the efforts to increase the development of cooperatives in a positive
direction is to improve the performance of cooperatives in the aspects of capital, productive asset
quality, management, efficiency, liquidity, independence and growth, cooperative identity and sharia
principles. The performance assessment of sharia cooperatives can be carried out through the
application of the Regulation of the Ministry of Cooperatives and Small and Medium Enterprises of the
Republic of Indonesia Number: 07/Per/Dep/2016 concerning the Implementation of Sharia Savings
and Loans and Financing Business Activities by Cooperatives. Each aspect is given a weight and
then a score is obtained to determine the predicate of cooperatives ranging from very unhealthy to
healthy. This research was conducted at the Trans Mekar Sari Mandiri BMT Cooperative in the
agricultural area of the Tanjung Lago sub-district which was also affected by the COVID-19
pandemic, namely a decrease in remaining operating results and an increase in member non- performing loans. The research was conducted using survey methods and direct field interviews with
respondents. Sampling was carried out using a gradual sampling method (Multiple Sampling) with a
sample of 33 respondents. The data collected is in the form of RAT data for the 2021 financial year. The results of the study state that the performance assessment of the Trans Mekar Sari Mandiri BMT
Cooperative during the COVID-19 pandemic showed a fairly healthy predicate but there were still
many shortcomings in aspects of the quality of productive assets and aspects of liquidity.