ANALISIS EFISIENSI DAN EFEKTIFITAS PENGELOLAAN SUMBER DANA KOPERASI (Studi Kasus Di Koperasi Primkoppol Polres Sampang Madura pada Laporan Keuangan tahun 2005-2007).



Cooperation constituted organized college which have goal to increase prosperity especially their members and commonly society, because cooperation is seen as supporting Indonesian economic which be bloom from under and increasing slowly such as others.
This study is carried out in Cooperation of Primkoppol Polres Sampang ? Madura to financial statement in 2005-2007 constituted case study as descriptive research, by using secondary data. The goal of this study is to know efficiency and effectively degree of cooperation financial resource, both its asset or effort assets.
The measurement of efficiency are period of relevance of work capital from comparison among total of real working capital need by ideal working capital need. While the effectively measure by using inventory turnover in 2005 = 6.32006, in 2006 = 9.35061, in 2007 = 10.1225, receivable turnover, in 2005 = 0.79959, in 2006 = 0.99024, in 2007 = 0.97917, fixed asset turnover, in 2005 = 61.60, in 2006 = 133.38, in 2007 239.20; asset turnover, in 2005 = 0.63573, in = 0.80653, in 2007 = 0.76906; working capital turnover, in 2005= 0.69424, in 2006 = 0.87224, in 2007 = 0.8266, current ratio in 2005 = 14.2325, in 2006 = 5.2271, in 2007 = 15.8084; quick ratio in 2005 = 12.9501, in 2006 = 13.9988, in 2007 = 14.6126
The study result which be gained show that management of working capital of cooperation in Primkoppol Polres Sampang ? Madura in financial statement in 2005-2007 commonly have efficiency and effectiveness level is good enough. Primkoppol Polres Sampang ? Madura have good liquidty, and good solvabilty, along with current ratio is good. But cooperation of Primkoppol Polres Sampang ? Madura have to increase or develop their working capital in order be able to be rentable firm.

Keyword : Koperasi, efisien, efektif, inventory tunoner, receivable tunover, fixed asset turnover, asset turnover, working capital tunover, carrent ratio dan quick ratio, likuiditas, solvabilitas, rentabilitas.



Koperasi; efisien; efektif; inventory tunoner; receivable tunover; fixed asset turnover; asset turnover; working capital tunover; carrent ratio dan quick ratio; likuiditas; solvabilitas; rentabilitas.