ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA FINANSIAL KUD TANI BAHAGIA SEBELUM DAN SESUDAH KERJA SAMA DENGAN PT. HM. SAMPOERNA(Studi Kasus Pada KUD Tani Bahagia Gondang Mojokerto)

Alwinda Elmiari

Abstract


This research represent research of case study at KUD Tani Bahagia, Sub district Gondang, in Mojokerto taken title ?Analisis Laporan Keuangan Untuk Menilai Kinerja Finansial KUD Tani Bahagia Sebelum dan Sesudah Kerja Sama Dengan PT. HM. Sampoerna.?
This research target is to know whether with performed cooperation to body of effort other having impact profiting and to know finance performance KUD Tani Bahagia before and hereafter perform cooperation to body of effort other, and also will the co-operation performance after existence cooperation becoming better.
To compare performance KUD Tani Bahagia before and hereafter cooperation, anayzer used is trend analysis, which aim to depict change tendency of a post of financial statement during some period; and the ratio analysis consisted of:
1.Liquidity Ratio, showing ability of company to pay for all obligations short-range.
2.Activity Ratio, used as measurement use efectivity company resources.
3.Provitability Ratio, showing company ability in obtaining advantage.
4.Leverage Ratio, used as measurement sum up company asset which is financed by a capital or debt coming and creditor.
Result of research with compared financial statement KUD Tani Bahagia before and hereafter cooperation to PT. HM. Sampoerna which is the in form of patner indicate the performance of financial before existence cooperation in the mean experience of degradation and performance of financial after existence cooperation in the mean experience of improvement. As for advantage obtained by KUD Tani Bahagia after existence cooperation for example happened by the Net Income Improvement (SHU) of improvement of capital by its self, development is effort, improvement of human resource and other.
Pursuant to conclusion of above implication writer can that KUD Tani Bahagia can exploit advantage and also the facility which is got from cooperation. Beside that better KUD Tani Bahagia remain to maintain relation cooperation with PT. HM. Sampoerna.

 

Keyword : Analisis Laporan Keuangan; Kinerja Finansial

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/29/jiptummpp-gdl-s1-2004-alwindaelm-1403-Pendahul-n.pdf


Keywords


Analisis Laporan Keuangan; Kinerja Finansial