Analisis Kinerja Keuangan Koperasi Pegawai Republik Indonesia (KPRI) Gelora Pendidikan Tomohon

Thesar Ponamon, Olviane Sumampouw, Michel Potolau

Abstract


This study aims to find out how the financial performance of the (KPRI) Tomohohn Education Center using financial ratio analysis. The population used is the cooperative financial report with samples from 2015 to 2017. The method of data analysis used is the analysis of quantitative descriptive data that is examined using financial ratio analysis. The results of this study are that the current ratio 2015 is 213%, 2016 is 198%, 2017 is 205%, the debt to equity ratio 2015 is 46.75%, 2016 is 50.50%, 2017 is 48 , 70%, and return on assets 2015 at 9.21%, 2016 at 8.38%, 2017 at 7.26%. From the results of the ratio calculation it can be concluded that the Current Ratio, Debt to Asset Ratio (KPRI) Tomohon Education Center generally shows very good criteria, and Return on Assets in criteria is not very good

Keywords


Current Ratio; Debt to Asset Ratio; Return on Asset

Full Text:

PDF (Indonesian)

References


Fahmi. 2011. Analisis Laporan Keuangan. Cetakan Ketiga. Bandung; Alfabeta.

Hardiningsih, P., & Yulianawati, N. (2011). Faktor-faktor yang mempengaruhi kemauan membayar pajak. Dinamika Keuangan dan Perbankan, 3(1), 126-142.

Hendrojogi. 2012. Koperasi, Asas-asas, Teori dan Praktik, rev.ed. Jakarta; PT Rajagrafindo Persada.

Hidayah, N. (2016). Analisis Kinerja Keuangan pada Koperasi Serba Usaha Bina Usaha di Kabupaten Gowa (Doctoral dissertation, FE).

Kasmir. 2012. Analisis Laporan Keuangan. Jakarta; PT Rajagrafindo Persada.

Memah, H. F. V., & Potolau, M. J. N. (2019). Performance Measurement with SWOT Balanced Scorecard Analysis at Local Cooperatives in Minahasa Selatan District. Media Ekonomi dan Manajemen, 34(1).

Rudianto. 2010. Akuntansi Koperasi Edisi Kedua. Jakarta; Erlangga.

Sugiyarso, G.W., & Inarni, F. 2005. Manajemen keuangan. Yogyakarta; Media Pressindo.

Suryani, T, Sri, L., & Wiwik, L. 2008. Manajemen Koperasi, Teknik Penyusunan Laporan Keuangan, Pelayanan Prima dan Pengelolaan SDM. Yogyakarta; Graha Ilmu.

Standar Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor:06/PER/M.KUKM/V/2006




DOI: http://dx.doi.org/10.35448/jmb.v12i1.6528

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 Sains: Jurnal Manajemen dan Bisnis

Redaksi SAINS: Jurnal Manajemen dan Bisnis,

Fakultas Ekonomi dan Bisnis, Universitas Sultan Ageng Tirtayasa

Jl. Raya Palka KM 3 Sindangsari, Pabuaran, Kab. Serang, Provinsi Banten

Telp/Fax (+62254) 3204321

E-mail: [email protected]

 

Creative Commons License

Sains: Jurnal Manajemen dan Bisnis is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.