Pengaruh Debt To Total Asset Ratio Terhadap Return On Equity dan Manfaat Ekonomi Anggota (Studi Kasus pada Koperasi Karyawan Bank BJB “ZIEBAR” Kota Bandung)

Abstract

One of the important decisions faced by cooperatives is the decision on capital structure, namely financial
decisions relating to the composition of debt. How much the use of debt can improve services in the
Cooperative business unit and how much the use of debt can produce optimal profits. The method used in
this research is the case study method, which is a research method by collecting data and direct observation
of the object under study in order to find out and understand the solution of problems in the BJB Bank
Employees Cooperative "ZIEBAR". Debt to Total Asset Ratio (DAR) to Return on Equity (ROE) has a very
strong and negative relationship. There is it can be said that if the Debt to Total Asset Ratio (DAR)
increases, the level of Return on Equity (ROE) will decrease as well as if the Debt to Total Asset Ratio
(DAR) has decreased, the level of Return on Equity (ROE) will experience enhancement. Based on Return
on Equity (ROE) data which always decreases and debt that always increases from year to year, it means
that the BJB Bank Employee Cooperative "ZIEBAR" has bigger debt but does not make Return on Equity
(ROE) even greater. The Influence of Debt to Total Asset Ratio (DAR) on Economic Benefits Members have
moderate and negative relationships. There is it can be said that if the Debt to Total Asset Ratio (DAR)
increases, the Member's Economic Benefits will decrease as well as if the Debt to Total Asset Ratio (DAR)
has decreased, the Member's Economic Benefits will increase. Based on the data of the Economic Benefits
of Members which are always increasing and the debt has also increased, it can be said that the BJB
Employee Cooperative "ZIEBAR" has provided Member Economic Benefits.