ANALISIS EFISIENSI DAN EFEKTIVITAS PENGGUNAAN MODAL KERJA PADA KOPERASI GURU ”BINA SEJAHTERA” KECAMATAN PURWODADI

RESTIANI, FIKI (2008) ANALISIS EFISIENSI DAN EFEKTIVITAS PENGGUNAAN MODAL KERJA PADA KOPERASI GURU ”BINA SEJAHTERA” KECAMATAN PURWODADI. Other thesis, University of Muhammadiyah Malang.

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Abstract

Efficiency And effectiveness represent two criterion which can be used to assess the co-operation performance. Term of Efficiency and effectiveness weared in the form of comparison and have never been used for the congeniality of absolute. Analyzer which can be used to assess the efficiency and effectiveness of working capital is ratio analysis of finance representing end result from accounting process. The ratio analysis connect the elements of balance and calculation of result of effort so that can give the picture of operational of co-operation of past of a period of/to now, and also have an eye for how far efektifitas and co-operation efficiency which have been done. Thereby efficient penilain and effectiveness of use of working capital to measure the koperasi performance of vital importance, because knowable how far co-operation buck for the target. Others also push to conduct action the repair for mistake which have then. Koperasi “Bina Sejahtera” representing peripatetic co-operation in the field of service, This Koperasi have been founded more or less during 36 year and during that also experience of the make-up of goodness from capital facet and sum up its member. Koperasi circumstance of like the above have given a[n reason basis for know how co-operation performance and assess pros and cons if/when compared to by a yrs. performance previously. efficiency And effectiveness represent two criterion which can be used to assess the co-operation performance. This Research target is to know the storey; level of efficiency and effectiveness of use of working capital and also the way of improving efficiency and effectiveness of use of working capital at Koperasi "Bina Sejahtera" Kecamatan Purwodadi. Analysis method used by is use the ratio analysis of finance consisted of by the ratio likuiditas, solvency ratio, and profitability ratio ( ROE And ROA) by comparing it from year 2005 up to year 2007, after the calculation will be determined by assessment of Koperasi health. Result from this research is known by pursuant to calculation of finance ratio and inferential that use of working capital Koperasi “Bina Sejahtera” seen from ratio its likuiditas still not yet efficient because prosentase yielded too big exceed the directive which have been determined by while use of working capital of pursuant to solvency ratio have been used efficiently. For the use of working capital Koperasi “Bina Sejahtera” evaluated from profitability ratio consisted of by the ratio of ROE and ROA indicate that its use have effective. Assessment to Koperasi health indicate that the Koperasi “Bina Sejahtera” included in Classification Koperasi which enough healthy. Than the research result hence which must be done/conducted by a Koperasi “Bina Sejahtera” is with pay attention to the receivable policy, later;then improve the amount of in essence saving, and also braid the job of is equal to outside party of like other financial institution and bank so that/ to be Koperasi can give the loan of larger ones 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: 12 Jun 2012 03:57
Last Modified: 12 Jun 2012 03:57
URI: http://eprints.umm.ac.id/id/eprint/7260

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