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ANALISIS KINERJA KEUANGAN PADA KOPERASI UNIT DESA (KUD) SRI LESTARI KECAMATAN PATIANROWO, KABUPATEN NGANJUK

PUSPITASARI, INDAH KARTIKA (2013) ANALISIS KINERJA KEUANGAN PADA KOPERASI UNIT DESA (KUD) SRI LESTARI KECAMATAN PATIANROWO, KABUPATEN NGANJUK. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research represent case study of Koperasi Unit Desa Sri Lestari Patianrowo, with Title “Analysis of financial Performance in KUD Sri Lestari Patianrowo-Nganjuk". The objective of this research is to analyze financial performance in KUD Sri Lestari Kecamatan Patianrowo using financial report analysis. To evaluate the financial performance, financial report analysis with finance ratio, these include : liquidity ratio, activity ratio, solvability, and profitability ratio, which is oriented by ministerial regulation and KUKM NO.06/PER/M.KUKM/V/2006 based on cooperation guidance ranking based on time series method. Financial performance of KUD Sri Lestari is oriented to ministerial regulation and KUKM NO.06/PER/M.KUKM/V/2006 based on cooperation guidance ranking in 2010-2012, in the whole aspect, from 2010 until 2012, KUD Sri Lestari has not-too-good financial performance which is observed from liquidity ratio, activity ratio, and solvability ratio. And KUD Sri Lestari has good financial performance observed from profitability ratio and return on asset (ROA) ratio. From the conclusion above, the researcher suggests to KUD Sri Lestari to wisely use the asset and financial capital that is not used or unproductive. It is better to maximally use the income that they get to gain healthy / good activity ratio. So balance in ranking will be gained properly.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 21 Jan 2015 06:49
Last Modified: 21 Jan 2015 06:49
URI : http://eprints.umm.ac.id/id/eprint/14976

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