WINDARKO, ARIF CANDRA (2016) ANALISIS RASIO KEUANGAN SEBAGAI ALAT PENILAIAN KINERJA KEUANGAN KOPERASI UNIT DESA “KRIDHO OLAH TANDANG ANGGIT” BOYOLALI. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAK
Tujuan dari penelitian ini adalah untuk mengetahui kinerja keuangan KUD
“KOTA” Boyolali berdasarkan rasio keuangan. Jenis penelitian yang digunakan
dalam penelitian ini adalah penelitian deskriptif kualitatif. Subyek penelitian pada
KUD “KOTA” Boyolali. Metode pengumpulan data yaitu dengan wawancara,
observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa kinerja
keuangan KUD “KOTA” Boyolali berdasarkan rasio keuangan. Berdasarkan SK
Menteri Negara Koperasi dan Usaha Kecil Menengah No. 129/Kep/M/XI/2002
Rasio Likuiditas menunjukkan Current Ratio tiap tahunnya yaitu 507,68%,
525,05%, 524,95%. Asset Turn Over yaitu 0,95 kali, 1,27 kali, 0,96 kali,
kesimpulannya Likuiditas koperasi dalam keadaan kurang baik. Pada Rasio
Solvabilitas Total Asset to Total Debt Ratio menunjukkan 385,68%, 387,98%,
473,36%, sedangkan Net Worth to Debt Ratio hasilnya menunjukkan 285,68%,
287,98%, 373,36%, sehingga dapat disimpulkan kalau Solvabilitas koperasi dalam
keadaan kurang baik. Pada Rasio Rentabilitas, ROA dan Rentabilitas Modal
Sendiri serta Profitabilitas menunjukkan keadaan yang rata-rata cukup baik.
Kata Kunci: Rasio Keuangan, Kinerja Keuangan
ABSTRACT
The purpose of this study was to determine the financial performance of
KUD "KOTA" Boyolali based on financial ratio. This type of research used in this
research is descriptive qualitative research. The subject of research at KUD
"KOTA" Boyolali. Methods of data collection is by interview, Reassurance and
documentation. The results showed that the financial performance of KUD
"KOTA" Boyolali based on financial ratios. Based on the Minister of
Cooperatives and Small and Medium Enterprises No. 129/Kep/M/XI/2002
Liquidity Ratio Current Ratio shows each year is 507.68%, 525.05%, 524.95%.
Asset Turn Over the 0.95 times, 1.27 times, 0.96 times, the conclusion Liquidity
cooperatives in unfavorable circumstances. At the Solvency Ratio Total Assets to
Total Debt Ratio shows 385.68%, 387.98%, 473.36%, while Net Worth to Debt
Ratio results show 285.68%, 287.98%, 373.36%, so it can be Solvency concluded
that cooperatives are unhealthy. At Ratios Profitability, ROA and Return on
Equity and Profitability shows the state that the average reasonably well.
Keywords: Financial Ratio, Financial Performance
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HG Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Basir Umaryadi |
| Date Deposited: | 02 May 2016 04:05 |
| Last Modified: | 02 May 2016 04:05 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/67 |
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