PERBANDINGAN KINERJA KEUANGAN ANTARA PT. TELEKOMUNIKASI INDONESIA Tbk. DENGAN PT. INDONESIAN SATELIT CORPORATION Tbk.

MAHENDRA ROFENDI

Abstract


This research is a descriptive explorative, ie research
which aims to describe the condition or status of the phenomena occurring
at the Village Cooperative? Source fortune? Prigen Pasuruan. The research title
These are:? Financial Performance Analysis of Cooperative Village Unit? Source fortune? Prigen
Pasuruan?
The purpose of this study is to determine the financial performance of
Village Cooperative? Source fortune? Prigen Pasuruan during the period 2004 until
2006 is viewed from its financial statements, where there may be increased or even
sebaliknya.Adapun usefulness of this research especially for cooperatives that can
used as an input which is useful in taking decisions
related to cooperative management system.
Based on analysis using the company's financial performance
time series method can be found on the financial performance of Cooperative Village Unit
? Source fortune? Prigen Pasuruan from 2004 to 2005. When reviewed
of liquidity showed a good performance, the equity ratio indicates
good performance. Operating cost ratio analysis results showed that the presence of
poor financial performance, the evaluation of the profitability ratios
shows that the performance of cooperatives into the good category and condition ROE
showed a decrease. Based on analysis of the performance of cooperatives
2005 until 2006 it is known that the evaluation of the performance of cooperatives
liquidity showed a good performance, the analysis shows the ratio of equity
existence of a good performance. From the analysis shows the ratio of operating costs
poor financial performance on an operating cost ratio (RBO 1).
Regarding profitability ratios indicate that the performance of cooperatives into the
good category, while about ROE showed a decrease. Result
noted that financial ratio analysis in cross section is based on the classification
based on the Minister of State KUKM No. 129 / PEM / Minister KUKM /
XI/2002, concluded that its financial district at the Village Cooperative
? Source fortune? Prigen Pasuruan Year 2004 till 2006 in the category
good enough.
Suggestions proposed in this research for managers is expected
to be effective in the use of equity used to finance
cooperative activities. For members of the cooperative is expected to play a role in business
enhance the development of cooperatives, the real business that can be done that is
by becoming active members of cooperatives so that the operational activities of cooperatives
can be run in accordance with the provisions that have been determined. For Researchers
The next is expected in analyzing the performance of cooperatives is not only
using an analytical tool but rather by using a combination of results
analysis of financial performance that can be known in depth for the performance
that has been achieved by cooperation.

 

Keyword : PERBANDINGAN,KINERJA KEUANGAN

 


Keywords


PERBANDINGAN;KINERJA KEUANGAN