Ambarwati, Retno (2017) Analisis Laporan Keuangan Menggunakan Rasio Likuiditas Sebagai Alat Penilaian Kinerja Keuangan Pada Koperasi Unit Desa Penebel. Diploma thesis, STIE Perbanas Surabaya.
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Abstract
KUD Penebel has obstacles in the payment of short-term debt or current liabilities, consequently KUD members must take personal funds first. To determine the cause of the occurrence, then conducted research using liquidity ratios as a basis in analyzing. This study aims to determine the financial performance of cooperatives that are viewed based on liquidity ratios in 2012 - 2016 seen through the trend line from the year 2012 - 2016 to see the increase or decrease the financial performance of cooperatives. The subject of this research is the financial and leadership of KUD Penebel and the object of research in the form of balance sheet of 2012 - 2016 KUD Penebel. The results of this study show the liquidity ratio of 2012 - 2016 measured using current ratio, cash ratio, and quick ratio. In 2012 - 2016 the current ratio gets less healthy criteria, but the trend trend of current ratio has increased. Cash ratio in 2012 - 2016 get very unhealthy criteria and the results of the trend graph of cash ratio decreased. In 2012 - 2016 quick ratio gets unhealthy criteria, but quick ratio trend graph has increased. To avoid the occurrence of problems in the payment of current debt, KUD Penebel should be able to increase liquidity in the coming period, by increasing the number of assets owned and multiplying members of the cooperative. Keywords: Financial Performance, Cooperative, Ratio Analysis
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.3 - FINANCIAL REPORTS |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Magang Magang |
| Date Deposited: | 25 Oct 2019 08:39 |
| Last Modified: | 25 Oct 2019 08:39 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/4248 |
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