| Summary: | This research aims to (1) determine the financial performance of village unit cooperative/Koperasi
Unit Desa (KUD) in Yogyakarta Special Region (2) determine the affecting factors of profit/selisih
hasil usaha (SHU) (3) determine the institutional performance of village unit cooperative in
Yogyakarta Special Region. The basic method used for this study is descriptive analysis. The data
used are the primary and secondary data. Data primary obtained through the interview while data
secondary obtained through KUD�s annual report from 2011 until 2012. Sampling method is
purposive sampling, based on the highest profit�s value in each KUD in regency or city in
Yogyakarta Special Region in 2012, any KUD in each regency or city taken 4 people respondents, 3
people of board organizer, and 1 inspector of each KUD. Methods of analysis used financial ratio
analysis to determine financial performance of village unit cooperative in Yogyakarta Special
Region, multiple regression analysis to determine the affecting factors of profit, and analysis efforts
to determine the institutional performance of village unit cooperative in Yogyakarta Special Region.
The result showed that financial performance of village unit cooperative in Yogyakarta Special
Region still low. The significant factors for affecting profit are business volume, dummy USP,
dummy RMU, dummy electricity
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