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All Journal Adi Widya : Jurnal Pengabdian Masyarakat Research Fair Unisri
Suprayitno Erni Widajanti
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Research Fair Unisri

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ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN (STUDI KASUS PADA KOPERASI PEGAWAI REPUBLIK INDONESIA UNIVERSITAS SLAMET RIYADI SURAKARTA) Suprayitno Erni Widajanti
RESEARCH FAIR UNISRI Vol. 2 No. 1 (2018): RESEARCH FAIR UNISRI
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.454 KB) | DOI: 10.33061/rsfu.v2i1.2010

Abstract

So that the financial statements could be used as a basis for the assessment by themanagement, these financial statements should be analyzed further by the method ortechnique specific analysis. By using financial ratio analysis, it can be seen whether ornot healthy financial condition of a cooperative. Ratios are grouped in the ratio ofliquidity, solvency and profitability were able to describe the health condition of acooperative. Benchmark of health cooperatives under Decree of the State Minister ofCooperatives and Small and Medium No: 129 / KEP / M / KUKM / XI / 2002. Thecalculation result Liquidity (Current ratio) year from 2012 to 2014, in the category ofPretty Good Value. Solvency (Leverage Analysis):(less good) and Total Debt toequity ratio (Very Good). Return on Assets (ROA); (Classification Fair), Equityanalysis (Classification Good).Keywords: Liquidity, Solvency, Profitability, Performance
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