ANALISIS KINERJA KEUANGAN KOPERASI SERBA USAHA PADA DINAS KOPERASI KABUPATEN PASURUAN
| Main Author: | Ratri, Devi Pamungkas |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2011
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/19181/ |
Daftar Isi:
- The research was a case study at Multiple business cooperation Unit titled: "Analysis of Financial Performance in Multiple Business Cooperation Unit at Cooperation Business Unit of Pasuruan Regency". The research purpose is to find out the financial performance of KSU "Karunia Wanita" KUD Sumber Panca Usaha and KSU Madani Karangpandan in Cooperation Business Unit of Pasuruan Regency. Analytical tool used to find out the health of financial performance from KSU Karunia Wanita, KUD Sumber Panca Usaha and KSU Madani Karangpandan is by using time series method and cross section according to Minister of Cooperation Business Unit Rule and KUKM No. 19/Per/M.KUKM/XI/2008 . The calculation of KSU Karunia Wanita Cooperation Unit Business by using time series and cross section method according to Minister of Cooperation Business Unit Rule and KUKM No. 19/Per/M.KUKM/XI/2008, can be found that in year 2007 ROE 6,4%, ROA 2,4%, ATO 0,29 times, Profitability 8,2%, Liquidity 103,5%, Solvability 159,3% and ETH 59,3% . Year 2008 ROE 8,1%, ROA 3,4%, ATO 0,43 times, Profitabilty 7,9%, Liquidity 63,8%, Solvability 277,7% and ETH 116,6%. Year 2009 ROE 0,8%, ROA 0,3%, ATO 0,34 times, Profitability 0,9%, Liquidity 99,3%, Solvability 150,6% and ETH 50,6%. The calculation of KUD Sumber Panca Usaha Cooperation Unit Business Using time series method and cross section according to Minister of Cooperation Business Unit Rule and KUKM No. 19/Per/M.KUKM/XI/2008, can be found that in year 2007 ROE 2,5%, ROA 1,9%, ATO 0,28 times, Profitability 6,8%, Liquidity 146,9%, Solvability 474,6% and ETH 374,6%. Year 2008 ROE 3,2%, ROA 0,8%, ATO 0,14 times, Profitability 5,5%, Liquidity 309,7%, Solvability 1842,8%, ETH 450,5%. Year 2009 ROE 4,5%, ROA 3,5%, ATO 0,77 times, Profitability 4,5%, Liquidity 321,6%, Solvability 597,1% and ETH 463%. Calculation of KSU Madani Karangpandan using time series method and cross section according to Minister of Cooperation Business Unit Rule and KUKM No. 19/Per/M.KUKM/XI/2008, can be found that in year 2007 ROE 7,5%, ROA 3,1%, ATO 0,49 times, Profitability 6,3%, Liquidity 1037,6%, Solvability 1825,2% and ETH 758,6%. Year 2008 ROE 9,5%, ROA 3,6%, ATO 0,54 times, Profitability 6,5%, Liquidity 452,4%, Solvability 793,3% and ETH 295,3%. Year 2009 ROE 12,1%, ROA 3,9%, ATO 0,70 times, Profitability 5,5%, Liquidity 292,2%, Solvability 488,4% and ETH 155,3% . According to analysis of financial performance and measurement axis used , KSU Karunia Wanita, KUD Sumber Panca Usaha used time series method the financial performance was not good, so the hypothesis was unproven and KSU Madani Karangpandan Cooperation Business Unit by using time series method, the financial performance was good, so the hypothesis was proven. While by using cross section method in comprehensive according to the Minister of Cooperation Business Unit and KUKM NO. 19/Per/M.KUKM/XI/2008 hypothesis was unproven. According to above conclusion, the writer could imply that cooperation business unit should increase their financial performance in the next year to be better.