ANALISIS KINERJA KEUANGAN KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) SETIA KECAMATAN PRAGAAN SUMENEP
| Main Author: | Sari, Fitri Kartika |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2012
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/19325/ |
Daftar Isi:
- Financial performance is corporate’s target achievement within particular period of time since it reflects the effective and efficient finance. Financial statement records the recent achievement in form of notes and corporate financial statement. Cooperatives’ finalcial performance is possibly analyzed by some methods. One of them is Camels analysis referring to the Regulation of Minister of Cooperative and Small or Medium Enterprises No. 14/Per/M.KUKM/XII/2009. The financial analysis is a process to determine significant characteristics of cooperative’s financial condition and activities based on relevant data. The main purpose of financial performance analysis is to obtain better view about operational and financial problems faced by the cooperatives. The cooperative’s financial performance is the evaluation to make a financial decision and cooperative strategies. Camels analysis reffering to the the Regulation of Minister of Cooperative and Small or Medium Enterprises No : 14/Per/M.KUKM/XII/2009 suggests seven componens of cooperative assessment, namely capital, asset quality, management, efficiency, independence, development and identity. These components stated that the financial performance of KPRI “Setia” Pragaan, Sumenep was fairly effective and efficient indicated by the overall score of seven components with 78.25 in 2008; 78.25 in 2009 and 74.25 in 2010.