Analisis Kinerja Sosial dan Kinerja Keuangan Lembaga Keuangan Mikro (LKM) Usaha Ekonomi Desa-Simpan Pinjam (UED-SP) Badan Usaha Milik Desa (BUMDes) Karya Bersama Desa Titian Resak Kecamatan Siberida Kabupaten Indragiri Hulu

Abstract

The purpose of this study to analyze social performance and financial performance of Microfinance Institution UED-SP Badan Usaha Milik Desa (BUMDes) Karya Bersama Titian Resak Village Siberida Subdistrict Indragiri Hulu Regency. Data analysis using the outreach and PEARLS analysis to assess the financial performance from 2009 to 2012. The results of this study was showed that the social performance show 1) products and services evolve to UED loan, SP loan, leasing furniture and saving, 2) productivity of staff and incentive increased, 3) the participation of women and poor borrowers increased, and 4) distribution of loans dominant to plantation and trading sectors. Financial performance analysis show the several of financial performance indicators is ideal condition, there are current assets ratio, external loans ratio, institutional capital ratio, non-performing loans ratio, non-productive assets ratio, loans income ratio, net income ratio, asset growth, deposit growth and outstanding loans growth. That caused of external loans is low, has good institusional capital, the low of non performing loans, low non-productive assets and has good income. Meanwhile, the several of financial performance indicators are not ideal, such as reserve fund to overcome arrears >12 month ratio, reserve fund to overcome arrears 1-12 month ratio, outstanding loans ratio, saving share ratio, operating cost ratio, non-produce current assets ratio, and capital growth. This condition caused didn’t has reserve fund to overcome arrears loans, high outstanding loans, low saving share, high operational cost, and high non-produce current assets.