ANALISIS KINERJA KEUANGAN PADA KOPERASI UNIT DESA (KUD) NGAJUM DI MALANG
| Main Author: | MAISAROH, NUNUK NUR INDRAWATI |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14919/ |
Daftar Isi:
- This research is a case study is a study of exposure or containing relevant data and to provide a structured and systematic overview of the data, the facts / events in the Village Unit Cooperatives (KUD) Ngajum, then solve the problems faced by the title of the research object ANALYSIS FINANCIAL PERFORMANCE IN RURAL COOPERATIVE UNIT (KUD) ngajum IN POOR. Research aim to describe how the financial performance of the Village Unit Cooperatives (KUD) Ngajum in 2010-2012. Judging from the State Minister KUKM No.129/KEP/M. KUKM/XI/2007. On Cooperative Classification Guidelines. Analysis tools used are financial ratios according to the Decree of the Minister of State KUKM No.129/KEP/M. KUKM/XI/2007. On Cooperative Classification Guidelines. Ie Equity Profitability (RMS), Return on Assets ratio (ROA), Asset Turn Over (ATO), Profitability, Liquidity, Solvency and Equity to Debt (ETH). From the analysis. Profitability Ratios simply stating the Village Unit Cooperatives (KUD) Ngajum in good condition and stating ETH ratio Village Unit Cooperatives (KUD) Ngajum in very good condition. Equity Profitability Ratios (RMS), Return on Assets ratio (ROA) and Asset Turn Over (ATO) declared a state of Village Unit Cooperatives (KUD) Ngajum unfavorable, while the liquidity ratio and the Solvency expressed Village Unit Cooperatives (KUD) in a state Ngajum good. Overall financial performance of the Village Unit Cooperatives (KUD) can be said to be less well Ngajum. Based on the analysis, it is advisable for the board Koperasi Unit Desa (KUD) Ngajum to maintain the performance achieved and strive to expand cooperation with opening a new business unit as a motorcycle lending unit, unit savings scholarships, to increase the income of cooperatives so that the RMS value, ROA, ATO, Profitability, Liquidity, Solvency and ETH cooperatives can be increased. To further research the results of this study can be used as an adjunct to conduct further research related to the analysis of the financial performance of cooperatives by the Ministry of State KUKM No.129/KEP/M.KUKM/XI/2007.