Analisis Kinerja Keuangan Pada Unit Simpan Pinjam Koperasi Pegawai Negeri Halibete SMPN 1 Atambua

TETY, Ambrosiela .G.T.A. (2018) Analisis Kinerja Keuangan Pada Unit Simpan Pinjam Koperasi Pegawai Negeri Halibete SMPN 1 Atambua. Diploma thesis, Universitas Katolik Widya Mandira.

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Abstract

The problems in this research is the fluctuating financial development of the cooperative which leads to less efficient financial performance. This study aims to determine the Financial Performance of Civil Servants Cooperative Halibete SMPN 1 Atambua.Benifit in this study that is as one reference in decision making and determination of policy in the future especially in the field of cooperative financial performance. Variable in this study is the Financial Performance, with the population of all financial statement data while the sample is balance sheet and profit and loss report during the period of 2013 - 2016. Data collection using interview and documentation techniques, while the data analysis technique used is the ratio analysis based on financial performance including Current Ratio, Cash Ratio, Quick Ratio), Solvency Ratio (Total Asset To Debt Ratio, Long Term Debt to Equity Ratio), and Ratio of Return on Investment (Return On Equity). Based on the results of research from the Liquidity Current Ratio at being in the criteria very well because the proportion of liquid assets able to pay short-term liabilities, then Cash Ratio is in the criteria is not good because the proportion of cash plus a nominal bank is relatively small to pay the debt maturing (ilikuid) while Quick Ratio is also in good criteria because the proportion of current assets owned by the cooperative is able to cover its current liabilities. The financial performance from the solvency side of the Total Asset to Debt Ratio is in a bad condition because the total debt of the cooperative is not able to give enough contribution to the total assets owned by the cooperative, while the Long Term Debt Equity to Ratio in the year is in good condition because the capital alone able to guarantee long-term debt and short-term (Solvabel). Financial performance from the profitability of Return On Investment in year based on the development from year to year rentabel due to the increased efficiency of asset use, while Return On Equity is in good condition because the capital owned cooperative enough rentabel in yielding the rest of the maximum business results. Overall Financial Performance of Halibete Civil Servant Cooperative SMPN 1 Atambua has good enough criteria according to their respective standards. Then the cooperative needs to keep the Current Ratio position to stay above the standard, increasing total debt to total assets, total debt to total equity and increasing the rentability of cooperatives in order to realize better cooperative performance.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Financial Performance, Cooperative, Ratio Analysis
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HJ Public Finance
L Education > LB Theory and practice of education > LB1603 Secondary Education. High schools
Divisions: Fakultas Ekonomika dan Bisnis > Program Studi Manajemen
Depositing User: Andreas M. Pati
Date Deposited: 14 Oct 2019 04:46
Last Modified: 14 Oct 2019 04:46
URI: http://repository.unwira.ac.id/id/eprint/324

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