ANALISIS RASIO KEUANGAN SEBAGAI SALAH SATU ALAT EVALUASI KINERJA KEUANGAN KOPERASI (Studi Kasus Pada KUD Sri Tanjung Lumajang)

Wibowo, Satria Agung (2007) ANALISIS RASIO KEUANGAN SEBAGAI SALAH SATU ALAT EVALUASI KINERJA KEUANGAN KOPERASI (Studi Kasus Pada KUD Sri Tanjung Lumajang). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study entitled "Analysis of Financial Ratios as One of Financial Performance Evaluation Tool cooperatives (KUD case study on Sri Tanjung Lumajang)." The purpose of this study is to describe the cooperative's financial performance period 2001-2005. Analysis tools used are ratio analysis of financial time series, adjusted for the "Cooperative No.129/KEP/M.KUKMI/XI/2002 Classification Guidelines" from the Department Koperindag. The level of liquidity of the KUD Sri Tanjung Lumajang began the period 2001 to 2005 still does not meet the assessment standards of the Office Koperindag, so included in the criteria is less good. This is because the net value achieved for the liquidity ratio is below a predetermined minimum standards. This is due to increase in current liabilities nearing an increased component of current assets, which impacted on the ability of cooperatives to settle their short-term debt tends to decrease. Solvability condition KUD Sri Tanjung Lumajang by the standards of assessments from the Department Koperindag included in the criteria is not good because the net value achieved from the period 2001 to 2005 is below the minimum standards set. The ability of cooperatives to pay the debt using their own capital is good enough as it is above the maximum standard set, but this condition can not be said to be good because the cooperative debt burden of the higher from year to year is not commensurate with the increase of equity capital and total assets are produced. This is due to the cooperative opened a new branch on the savings and loan business units and the existence of such loan Senkuko Waserda business unit, this impacts on the ability of cooperatives to generate profits by using their own capital at risk decreases. KUD profitability conditions of Sri Tanjung Lumajang seen from the level of asset turnover, profitability, earnings, equity and return on assets according to assessment standards set by the Office of Koperindag began the period 2001 to 2005 included in the criteria quite well. However, this condition can not say good because every year earnings generated tends to decline. This decrease was due to lower net income obtained by the cooperative, was due to the policy of rationalization of membership, the amount of assets that were used for the new branch and the rising cost of business cooperative. The result of calculation of financial ratios as a whole KUD Sri Tanjung Lumajang period 2001 to 2005 included in the criteria were poor and declining. The decrease was due to the level of health cooperatives cooperatives have not been able to increase the value of liquidity and solvency in accordance with the standards of assessments that have been determined from Koperindag Office. Additionally, high operating expenses are borne by the cooperative cause cooperative earnings tend to decline.

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: 18 Jun 2012 03:13
Last Modified: 18 Jun 2012 03:13
URI: http://eprints.umm.ac.id/id/eprint/8243

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