Department of Accounting, 2008

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ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN KOPERASI ?ABADI? DEPARTEMEN AGAMA KABUPATEN KEDIRI

Muslim Ridlo

Abstract


This research represent case study at Endless Co-Operation of Department Religion Sub-Province of Kediri with title " Analysis Financial Statement To Assess Monetary Performance of Endless Co-Operation of Department Religion Sub-Province of Kediri".
Target of this research is to know monetary performance of Endless Co-Operation pursuant to rentability aspect, solvability aspect and likuiditas aspect which relate at standard of Department Co-Operation.
Analyzer used to know the condition of monetary performance of Endless Co-Operation of Department Religion Sub-Province of Kediri pursuant to rentability aspect covering RMS, ROA, ATO, Profitability Aspect of likuiditas solvability aspect and covering capital and solvability alone by using ratio standard stared at by Department Co-Operation.
Result of calculation with rentability ratio detailedly in the year 2004 until 2006 in general healthy in a condition except ratio rotation of asset ( ATO) yielding rotation of sale less than I (one) multiply in usage entire/all asset. ratio of Likuiditas of year 2004 until year 2006 continuing to experience of this improvement can be seen in the year 2004 yielding value of likuiditas 0 (nol) caused by ratio of likuiditas reached exceed maximal standard which specified by Department Co-Operation, later;then in the year 2005 although enter in indisposed category experience of the make-up of that is yielding ratio value 271,6%, for year 2006 experiencing of the make-up of good that is yielding ratio of likuiditas equal to 225% what enter in healthy category. While condition of solvability seen from ability pay [for] debt by using capital alone have good ability except solvency ratio comparing [among/between] totalizeing asset totally obligation yield value 0 ( zero). This matter because of result of reached ratio above determined by standard is Departmental pleh of Co-Operation.
Become as a whole result of assessment to monetary performance of Endless Co-Operation of Department Religion of Kebupaten Kediri seen from rentability aspect, likuiditas, solvability stay in standard less than 55 and included in indisposed criterion. Which caused by ratio rotation of solvency ratio and asset in the year 2004 until year 2006 yielding ratio value 0 (zero).
Pursuant to conclusion above, can be suggested by co-operation Better Be Endless of Department Religion Sub-Province of Kediri shall be more emphasize its attention at usage of asset or asset had in meaning [done/conducted] by allocation precisely, efficient and effective to be able to improve volume of effort and improve estae rate of return or capital and also profit( advantage of which can obtained). And also pay attention exploiting of capital had and minimization depend on external capital (debt) so that co-operation can more solvable.

 

Keyword : manajemen keuangan

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/252/jiptummpp-gdl-s1-2008-muslimridl-12558-pendahul-n.pdf



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