Jurnal Riset Akuntansi Soedirman
Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)

EVALUASI KINERJA KEUANGAN KOPERASI DARI ASPEK EFEKTIVITAS BERDASARKAN PEDOMAN PEMERINTAH STUDI KASUS KSU PERWIRA PURBALINGGA

Dwiani Nursasi Aprilia (Unknown)
Cintia Arruum (Unknown)
Nia Nuristiyanti (Unknown)
Adi Wiratno (Unknown)



Article Info

Publish Date
01 Dec 2023

Abstract

This study aims to determine the Financial Performance of PERWIRA Purbalingga's Multi-Business Cooperative (KSU) from a productivity aspect according to Government guidelines in the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/M.KUKM/V/2006. Data collection was carried out through interviews with cooperative management. collect data such as balance sheets, income statements, the history of the establishment of the cooperative, organizational structure, and the articles of association and bylaws of the cooperative. in terms of the development of profitability, Return on Assets, Asset Turn Over (ATO), Net Profit Margin, and total debt to own capital at KSU "PERWIRA" from 2016 to 2022 KSU Perwira is in the very good category. In contrast to the evaluation results on total liabilities to assets which show unfavorable developments.

Copyrights © 2023






Journal Info

Abbrev

jras

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Soedirman (JRAS) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). JRAS aims to publish articles in the field of accounting and finance that provide the ...