ANALISIS LAPORAN KEUANGAN DALAM MENILAI KINERJA KEUANGAN PADA KOPERASI AGRO HUMANIORA BOGOR DENGAN MENGGUNAKAN PENDEKATAN RASIO

Fadli, M Agung (2021) ANALISIS LAPORAN KEUANGAN DALAM MENILAI KINERJA KEUANGAN PADA KOPERASI AGRO HUMANIORA BOGOR DENGAN MENGGUNAKAN PENDEKATAN RASIO. Skripsi thesis, Universitas Djuanda Bogor.

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Abstract

ABSTRACT Study aims to assess the performance of KPRI Agro Humaniora in 2015-2019 using financial ratios consisting of liquidity, solvency, profitability, and activities assessed based on the achievement criteria of cooperatives. based on the Regulation of the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/M.KUKM/V/2006 concerning Guidelines for evaluating outstanding cooperatives/cooperatives award. This research is a qualitative descriptive study. Methods of data collection using interviews, observation, and documentation. The results of the analysis of the financial performance of cooperatives show that the liquidity ratio is measured using the Current Ratio with the criteria of a bad average. Profitability ratio is measured by ROE, ROA and Net Profit Margin with the criteria of very good, very good, and good average. Solvency ratio measured by Debt to asset has a price-both criteria price and debt-to-equity ratio to average less criteria well. While the activity ratio is measured by accounts receivable turnover with an average of poor criteria and asset turnover obtained in the average of poor criteria. Keywords : Financial Ratio Analysis, Financial Performance, Cooperative

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Financial Ratio Analysis, Financial Performance, Cooperative
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi (FE) > Akuntansi
Depositing User: Mr Admin Perpustakaan
Date Deposited: 11 May 2022 08:08
Last Modified: 11 May 2022 08:08
URI: http://repository.unida.ac.id/id/eprint/1983

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