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 that aims to describe the condition or status of a phenomenon that occurs at the Village Unit Cooperatives? Source fortune? Prigen Pasuruan. The title of this research are:? Analysis of Financial Performance of Village Unit Cooperatives? Source fortune? Prigen Pasuruan?
The purpose of this study is to determine the financial performance of Cooperative Village Unit? Source fortune? Prigen Pasuruan during the period 2004 until 2006 the views of its financial statements, where there may be increased or even sebaliknya.Adapun usefulness of this research especially for cooperatives that can be used as a useful input in making decisions related to cooperative management system.
Based on analysis of company financial performance using time series methods can be found on the financial performance of Cooperative Village Unit? Source fortune? Prigen Pasuruan from 2004 to 2005. When viewed from the liquidity showed a good performance, the equity ratio showed a good performance. Operating cost ratio analysis results show that there is a lack of good financial performance, the evaluation of the profitability ratios indicate that the performance of cooperatives into the good category and ROE showed a decrease of conditions. Based on the results of performance analysis of the cooperative in 2005 until 2006 can be seen that the performance is evaluated from the liquidity of cooperatives showed a good performance, the equity ratio analysis showed a good performance. From the results of the operational cost ratio analysis showed that 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. Results noted that financial ratio analysis in cross section is based on the classification based on the Decree of 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 quite well.
Suggestions proposed in this research for managers is expected to be more effective in the use of equity used to finance the activities of cooperatives. For members of the cooperative is expected to play a role in the effort to increase cooperative development, 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 further researchers are expected to analyze the performance of cooperatives are not only using one tool of analysis but rather by using a combination of financial performance analysis that can be known in depth on the performance achieved by the cooperative.

 


Keyword : Kinerja Keuangan

Link Terkait :http://skripsi.umm.ac.id/files/disk1/336/jiptummpp-gdl-s1-2009-mahendraro-16786-PENDAHUL-N.pdf


Keywords


Kinerja Keuangan