Irma Wahyuni


This research is case study approach in KPRI Lumintu Rengel, Tuban with title ?An Analysis of Financial Performance on Koperasi Pegawai Republik Indonesia (KPRI) Lumintu, Rengel, Tuban?. The purpose is to find out financial performance or this KPRI Lumintu in 2005-2007.
The problem statement would be whether financial performance of Koperasi Pegawai Republik Indonesia Lumintu, Rengel, Tuban ?. The Analysis tool used in order to find out financial performance of KPRI Lumintu is financial ratio among them likuidity ratio, solvability ratio, equity on liability ratio, Asset Turn Over (ATO ratio, profitability ratio, rentability, Return on Asset (ROA), while analysis technique uses time series and cross section.
Based on result from time series calculation, it revealed that financial performance in KPRI Lumintu from 2005 to 2007 was not healthy. In line with calculation of cross section method, the performance of KPRI Lumintu period 2005-2007 was healthy enough or including in C classification. , it also met the constitution of State Minister in Cooperation and Small- and Mid-company no: 129/KEP/M.KUKM/XI/2002.
Based on the data above, the writer implicates that in estimate the financial performance, it suggests that the cooperation should focus and consider in managing finance specially in developing usage of fund matching with requirement, and also and effectiveness of efisiensy in managing co-operation finance. During the time co-operation which only using two just monetary ratio that is ratio of likuidity this matter profitability ratio and very simple, hence from that need the existence of addition of finance ratio to assess performance of co-operation, to be more knowing any kind of which need to be improve to come and make better condition again.


Keyword : kinerja keuangan, rasio likuiditas, solvabilitas, modal sendiri terhadap hutang, Asset Turn Over (ATO), profitabilitas, rentabilitas modal sendiri, dan Return on Asset (ROA).

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kinerja keuangan; rasio likuiditas; solvabilitas; modal sendiri terhadap hutang; Asset Turn Over (ATO); profitabilitas; rentabilitas modal sendiri; dan Return on Asset (ROA).