ANALISIS KINERJA KEUANGAN KOPERASI PADA KPRI “KERASAN” KECAMATAN JATIROTO KABUPATEN LUMAJANG
| Main Author: | WULANDARI, RANY AYU |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2009
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/11492/1/t.pdf http://eprints.umm.ac.id/11492/ |
Daftar Isi:
- This study is case study on KPRI “Kerasan” Jatiroto entitled “An analysis on financial performance of cooperation on KPRI “Kerasan” Jatiroto, Lumajang”. The purpose of this study is to know the financial performance of cooperation on KPRI “Kerasan” Jatiroto, Lumajang. Instrument for analyzing this study is financial ratio analysis that consists of Liquidity Ratio, Profitability Ratio, Solvability Ratio, and Activity Ratio, while its measuring rod uses cross section approach and time series analysis. The result of data analysis is reviewed from cross section method based on the cooperation department standard, unfavorable financial performance. It is because from 2006-2008, there is any similarity on total value and classification D. reviewed from time series method viewed from annually financial ratio, financial performance of cooperation is favor if it is viewed from solvability and activity ratio, while if it is viewed from liquidity ratio or profitability is unfavorable. Based on the conclusion above, the researcher can implicate that the cooperation should more have attention to the effectivity of debt payment in order to be able to get favor performance. Key words: financial performance, financial ratio