ANALISIS KINERJA KEUANGAN PADA KOPERASI PEGAWAI TELEKOM “KOPEGTEL CAMAR” BANYUWANGI

Main Author: CAHYONO, R. ADI
Format: Thesis NonPeerReviewed Book
Bahasa: eng
Terbitan: , 2008
Subjects:
Online Access: http://eprints.umm.ac.id/3501/1/g.pdf
http://eprints.umm.ac.id/3501/
Daftar Isi:
  • Research used is descriptive case study which seeking basic answer about the cause of a phenomena and test the result from available data. The purpose of this research is to find the financial performance of Koperasi Pegawai Telkom CAMAR Banyuwangi from period 2003 until 2006. The use of this research is to give alternative for strategic decision handling based on accurate qualitative information for long term purpose and further action to deal with problem faced and to find better action. Based on the financial performance analysis by using time series method from 2003 to 2004, the ratio of liquidity shows bad result, and the equity ratio also shows the same result. Ratio analysis of operational cost shows that the financial performance are not too good, specially if based on profitability ratio which shows that the Koperasi performance is shown good and the ROE condition is declining. The financial performance of 2004 to 2005 shows good performance based on liquidity and the equity ratio shows bad performance at RE1 and RE2. From the operational cost analysis shows good financial performance, profitability ratio also shows good performance as well. The result from 2005 until 2006 shows that the liquidity ratio shows good performance, the equity ratio shows bad performance. Operational cost analysis shows good result, but based on profitability ratio the result is not good specially at ROE and ROTA. The cross sectional analysis for financial ratio done based on the decision of Head of KUKM Department No. 129/KEP/Menteri KUKM/IX/2002, and can be concluded that the financial performance at KOPEGTEL CAMAR Banyuwangi 20003 falls into good category and the 2004 until 2006 falls into average category. Several suggestion from this research is the KOPEGTEL CAMAR Banyuwangi can be more effective in the usage of equity for activity cost. This need to be done because from the period of research we found that the indicator of equity usage is declining. The member of koperasi must be ask to be more active in increasing the development of koperasi, by becoming astive member so that the koperasi can prosper as settled.