ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI UNIT DESA BATU

Mahadhi, Rani (2010) ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI UNIT DESA BATU. Other thesis, University of Muhammadiyah Malang.

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Abstract

The research is a research with descriptive case study type in Village Cooperation Business Unit (KUD) of Batu described or explained object researched. Title in this research was “Analysis of Cashflow Report Research to assess the financial performance of Village Cooperation Business Unit (KUD) of Batu. The research aimed to find out how the financial performance of Village Cooperation Business Unit (KUD) of Batu while seen from analytical result of cashflow report and financial performance development of Village Cooperation Business Unit (KUD) of Batu year 2007-2009. Data analysis technique used in this research the sufficiency of cashflow to fulfill the cooperation business unit needs, financial management, mandate cash flow, liquidity level, efficiency level. Result of this research showed that Village Cooperation Business Unit (KUD) of Batu had developed its financial performance from 2007-2009. It could be found from the increase of debt payment ratio in long term, they were 2,69%, 3,20%, 3,98%. Beside, the increasing could also be seen from re-investment ratio progress from year 2007-2009, they were: 7.2%, 2.23%, 8.9% According to the conclusion, there found that financial performance of Village Cooperation Business Unit (KUD) of Batu from year 2007-2009 had increase, although there was decreasing from fund activity. Key Word: Cooperation, Financial, Cash Flow,

Item Type: Thesis (Other)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 10 May 2012 03:19
Last Modified: 10 May 2012 03:19
URI: http://eprints.umm.ac.id/id/eprint/4997

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