Efisiensi Ekonomi Koperasi (Studi Kasus Pada KUD Tunas Muda Di Desa Teluk Merbau Kecamatan Dayun Kabupaten Siak)

Efficient management of cooperative capital can enable cooperatives to obtain optimal results. This study aims to identify the characteristics of KUD Tunas Muda management, employees and members, analyze the development of financial report posts of KUD Tunas Muda, analyze MEL received by KUD Tunas Muda members and analyze the economic efficiency of KUD Tunas Muda. This research uses a survey method, a case study at KUD Tunas Muda in Teluk Merbau Village, Dayun District, Siak Regency which was carried out for 7 months from December 2019 to July 2020. Samples were taken in multi-stage random sampling with a total sample of 41 people consisting of 3 administrators, 8 employees and 30 cooperative members. Data were analyzed descriptively qualitatively and quantitatively. The results show that the average age of management is 47.5 years, employees are 42.5 years and members are 53.1 years, with the overall being of productive age. The average education level for administrators and employees is SMA and members are SMP. The average business experience for KUD administrators is 11.17 years and employees are 9 years and experience being members is 21.03 years. The average number of dependents for the KUD management is 4 people, 2 employees and 3 members. The development of financial report posts in general shows an increasing trend. The percentage per component of current assets that gave the largest contribution was trade receivables in 2015, namely 79.32%. In terms of the largest component liabilities are member savings and the largest value in 2015 was 58.86%. Direct economic benefits from the FFB, fertilizer and savings and loan business units with a value in 2017 amounting to IDR 2,117,773,610.83 and an increase in 2018 to IDR 2,502,090,873.08. The economic efficiency of KUD Tunas Muda has been efficient with an average business capital turnover ratio of 79.08 times and very good criteria. The average value of the profit margin is 177.37% with very good criteria. The average value of direct and indirect economic profitability is 114.57% with good criteria. The average RMS value is 114.57% with good criteria. The average value of working capital turnover is 0.22 times with good enough criteria. Then the average value of return on working capital is 30.97 times with very good criteri