ANALISIS KINERJA KOPERASI BMT BERDASARKAN LAPORAN KEUANGAN DAN PERSPEKTIF ANGGOTA KOPERASI( Pada Koperasi Syariah BMT “Cahaya Umat” di Rowokangkung Lumajang )

CHAIRUL, ANWAR (2008) ANALISIS KINERJA KOPERASI BMT BERDASARKAN LAPORAN KEUANGAN DAN PERSPEKTIF ANGGOTA KOPERASI( Pada Koperasi Syariah BMT “Cahaya Umat” di Rowokangkung Lumajang ). Other thesis, University Muhammadiyah of Malang.

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Abstract

To assess performance an management cooperation have to know economic condition of its co-operation. At first phase a analysis will not can direct perception of cooperation, and if only of he will not earn to know many about cooperation situation. Therefore most importantly financial statement media. This financial statement become information medium materials to analyst in course of decision making. Financial statement can depict co-operation financial position. Intention of this research that is to know how monetary performance at Moslem law cooperation of BMT "Cahaya Umat" Lumajang seen from monetary ratio analysis and perception of client that is four ratio (likuiditas ratio, activity ratio, provitabilitas ratio and financial ratio at expense of year financial statement 2004-2007) and cooperation member perspective. This research benefit that is to give assessment of monetary performance and cooperation of perspective cooperation member, where monetary ratio which evaluated from ratio of likuiditas, activity ratio, provitabilitas ratio and financial ratio at expense of while cooperation member perspective evaluated from service, net income (SHU) and growth of member. A result of calculation of ratio cash can know that ability of Cooperation Moslem Law of BMT "Cahaya Umat " Rowokangkung in guarantying current liabilities by using cash had to show the existence of degradation. A result of activity ratio analysis can know that ratio rotation of plant asset or of fixed asset of turnover and rotation of total asset show the existence of degradation of percentage of. Result of profitability analysis can know that income margin (margin profit) cooperation show the existence of the make-up of while rate of return of asset (Return On Asset) showing to have fluctuation. Ratio of expense of showing degradation, the mentioned because of existence of degradation of cooperation operational burden during year 2005 until 2007. A result of in perspective analysis of cooperation member can know that indirect cooperation burden to member if losing time to pay loan, cooperation give many amenity in course of to borrow cooperation and money always take care of discipline all member while in specifying conditions of proffering of loan, so that felt difficult by client. The suggestion which raised in this research that is expected effective to be more in usage of capital had used for the defrayal of cooperation activity, the mentioned in effort to exploit capital had to be maximally to yield earnings of cooperation operational so that can improve net income ( SHU). Expected to give service and also look after good relation between cooperation member and official member so that can operational activity maximally, on the chance of can give guarantee to the make-up of net income (SHU) to be allotted to member.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 26 Apr 2012 02:30
Last Modified: 26 Apr 2012 02:30
URI: http://eprints.umm.ac.id/id/eprint/3017

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