ANALISIS LAPORAN KEUANGAN DITINJAU DARI CURRENT RATIO (CR), DEBT TO ASSETS RATIO (DAR),DAN DEBT TO EQUITY RATIO (DER) PADA KOPERASI SIMPAN PINJAM LESTARI KOTA LUBUKLINGGAU
| Main Authors: | Paleni, Herman, Jannah, Isro’atin Nur |
|---|---|
| Format: | Article info application/pdf Journal |
| Bahasa: | eng |
| Terbitan: |
LPPM UNIVERSITAS BINA INSAN
, 2017
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| Online Access: |
http://jurnal.univbinainsan.ac.id/index.php/jurmek/article/view/492 http://jurnal.univbinainsan.ac.id/index.php/jurmek/article/view/492/328 |
Daftar Isi:
- This study aims to analyze the financial statements of the Sustainable Savings and Loan Cooperative (KSP) in fulfilling all obligations if the cooperative is liquidated using three ratios, namely the current ratio, the debt to assets ratio, and the debt to equity ratio in the period 2011-2015. The financial statement measurement standards in the study are based on the Regulation of the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 20 / Per / M.KUKM / XII / 2008. Based on the results of the study, it was concluded that the financial conditions in the Lestari savings and loan cooperatives (KSP) were seen from the Current ratio level of 2011 at 28.5%, 2012 at 557%, 2013 at 32.9%, 2014 at 151%, and 2015 by 311%. So, according to the established standard the current ratio is at the HEALTH standard. (> 200%). Viewed from the level of Debt to assets Ratio in 2011 of 31%, 2012 at 1.6%, 2013 at 27%, 2014 at 6%, and in 2015 by 2.8%. Being at the HEALTH standard (<100%), because the cooperative is less than ten percent financed by total debt in its operational activities. And seen from the level of Debt to Equity Ratio in 2011 of 62.5%, 2012 of 2.2%, 2013 of 66%, 2014 of 88%, and in 2015 of 4.3%. Based on existing standards, Debt to Equity is at the HEALTH standard (<100%), due to the decrease in the use of capital to pay the total debt. The suggestions for this study, namely the Sustainable Savings and Credit Cooperative (KSP) which has reached a standard with satisfactory value, for that cooperatives have more responsibility to maintain good conditions by re-evaluating the finances of each period. only assets owned can still be operational. Because it is feared it will only add to the burden of cooperatives in repaying debt and interest on loans.