ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR UNTUK MENILAI KINERJA KEUANGAN KOPERASI PADA KOPERASI SIMPAN PINJAM LESTARI MANDIRI BEDALI-LAWANG

Ita Juhartanti Citra Dewi

Abstract


This research represent case study at Cooperation Lestari Mandiri Bedali Village Lawang District, with Title "Analysis Financial Statement As Basis For Assess Monetary Performance Cooperation at saving and loan Cooperation Lestari Mandiri Bedali-Lawang"
Target of this research is to assess monetary performance saving and loan Cooperation Lestari Mandiri by using financial statement analysis.
To assess monetary performance use financial statement analysis with monetary ratio that is ratio likuiditas, solvency ratio, activity ratio, and profitability ratio which is building on regulation minister and KUKM NO.22/PER/M.KUKM/IV/2007 pursuant guidance rangking cooperation pursuant to time series method.
Monetary performance Lestari Mandiri Cooperation building on regulation minister and KUKM NO.22/PER/M.KUKM/IV/2007 pursuant guidance rangking cooperation at period 2006 until 2008, as a whole KSP Lestari Mandiri at period 2006 until period 2007 as according to assessment standard from duty Perindagkop included in criterion E that is not quality. In the year 2008 as according to assessment standard from duty Perindagkop is included in criterion of D that is less quality. Upgrading of health level to monetary performance cooperation caused is Total Debt To Total Equity experience degradation because cooperation in using capital alone can pay for debts short-range and also long-range and the increasing of Profitability caused by yielded SHU cooperation experiend improvement so that cooperation get advantage from earnings operational.
Pursuant to conclusion above, researcher suggest to cooperation to be Saving And Loan Lestari Mandiri Cooperation improve value of likuiditas cooperation in order not too low come up with optimal level so that reached fair balance level.

 

Keyword : Laporan Keuangan, Kinerja Keuangan, Rasio Keuangan

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/340/jiptummpp-gdl-s1-2009-itajuharta-16984-pendahul-n.pdf


Keywords


Laporan Keuangan; Kinerja Keuangan; Rasio Keuangan