Analisis Laporan Keuangan Sebagai Dasar Menilai Kinerja Keuangan Pada Koperasi Satria Jaya Kanigoro Blitar

Reky Aji Anggoro


This research is a type of research is a case study in the Co-Operation Satria Jaya Kanigoro Blitar with the title "Analysis Financial Statement To Assess Monetary Performance of Co-Operatioan of Satria Jaya Kanigoro Blitar?. Target of this research is to know monetary performance of Co-Operation pursuant to rentability aspect, solvability aspect and likuiditas aspect which relate at standart of Departement C0-Operation.. Analyzer used to know the condition of monetary performance of Co-Operation of Satria Jaya Kanigoro Blitar pursuant to rentability aspect covering RMS, ROA, ATO, Proftability Aspect of Likuiditas Slvability aspect and covering capital and solvability alone by using ratio standard stared at by Departement Co-Operation. Result of calculation wich rentability ratio detailedly in year 2005 until 2008 in general healthy in a condition except ratio rotation of asset (ATO) yielding rotation of sale less than 1 (one) multiply in usage entire/all asset. Ratio likuiditas of year 2005 until 2008 yielding ratio value 0 (zero). 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 Departemental plen of Co-Operation. Become as a whole result of to monetary performance of Co-Operation of Satria jaya Kanigoro Blitar seen from rentability aspect, likuiditas aspect, solvability stay in standard less than 55 and included ini indisposed criterion. Which caused by ratio rotation of solvency ratio and assed in the year 2005 until year 2008 yielding ratio value 0 (zero). Pursuant to conclusion above, can be suggested by co-operation Better Be of Satria Jaya Kanigoro Blitar shall be more emphasize its attention at usage of asset or asset had in meaning [done/conducted] by allocation precisely, afficient 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 explointing of capital had and minimization depend on external capital (debt) so that co-operation can more solvable.


Keyword : Analisis Laporan Keuangan


Analisis Laporan Keuangan