ANALISIS KINERJA KEUANGAN PRIMER KOPERASI STKIP PGRI BANGKALAN TAHUN BUKU 2013-2015

Farida, Ilya and Susilowati, Sri ANALISIS KINERJA KEUANGAN PRIMER KOPERASI STKIP PGRI BANGKALAN TAHUN BUKU 2013-2015. In: Prosiding Penelitian DIPA Universitas Dr. SOetomo.

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Abstract

The long-term goal of a cooperation is to increase the prosperity of its members. Therefore, a cooperation have to improve its financial performance to achieve that goal. This study is conducted to assess the financial performance of Primary Cooperation of STKIP PGRI Bangkalan by using financial ratio analysis, which consist of liquidity ratio, solvency ratio, profitability ratio, and activity ratio. The data that used is from financial statements which consist of income statement and balance sheet in 2013-2015. From the data analysis, it is known that the Primary Cooperation is in liquid condition, it can be known from the average current ratio for three years is 941% which far above 200%. It can be said that total current liabilities is 941% of its debt so it can pay all Short-term debts, when the cooperation is liquidated and efficient in managing its working capital. The primary cooperation is also in Solvable condition, it can be seen from the average total of its debts for three years only amounted to 31.83% of its capital. Primary Cooperation have been running its operations effectively, it can be known from the collection period of its claim 12.48 months faster than the credit period of 20 months. This is due to a faster loan repayment before maturity. Primary Cooperation also have been running its operations effectively in managing the sources of its funds. This can be known from the average profitability over three years of 22.64% which is greater than 16% of its premium risk, so it can be concluded that, the Primary Financial Performance of STKIP PGRI Bangkalan Cooperation in carrying out its operations and managing the funding resources have been effective and efficient.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HG Finance
L Education > L Education (General)
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: Aditya Masruri
Date Deposited: 08 Jan 2018 08:24
Last Modified: 08 Jan 2018 08:24
URI: http://repository.unitomo.ac.id/id/eprint/668

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