ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PUSKOPAD ”A” DAM V / BRAWIJAYA

wati, Sisca kusuma (2010) ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PUSKOPAD ”A” DAM V / BRAWIJAYA. Other thesis, University of Muhammadiyah Malang.

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Abstract

This study aims to determine the financial performance Puskopad "A" Dam V / Brawijaya. The population of this study is the difference Puskopad unit "A" Dam V / UB. The criteria to be considered as a reference sample selection is the entire unit Puskopad "A" Dam V / Brawijaya, there is a financial report in 2006-2008 as a data source, based on these criteria, then the sample of this research is Unit SPM, UnitUsipa 2, Unit Construction, Unit Mibi ,Unit Usipa 1. From the results of financial ratio analysis is done, the profitability ratios, activity, profitability, liquidity can be seen that the performance of cooperatives is the best average in the year 2008. means the cooperative's financial performance is improving. Meanwhile, when seen from the performance of each cooperative, the best financial performance of the five existing units is Unit Mibi. In this Mibi unit when viewed from the best financial ratios contained in profitability and profitability ratios which have maximum. While the ratio is still not optimal or is still low, is said to have the activity and liquidity ratios because there are many who tend to decline. So if the ratio of which decreased the need to conduct further action on each unit for the value of his unit every year could be increased. So, it can be said in general the performance of each unit Puskopad "A" Dam V / Brawijaya is still not optimal. Because each unit there is an increasing and there is a decrease, this is what makes the cooperative has not been optimal.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 15 Mar 2012 10:31
Last Modified: 15 Mar 2012 10:31
URI: http://eprints.umm.ac.id/id/eprint/491

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