ANALISIS KINERJA KEUANGAN KOPERASI SERBA USAHA GEMILANG SESUAI PERATURAN MENTERI KOPERASI, USAHA KECIL DAN MENENGAH NO. 14/PER/M.KUKM/XII/2009 DI SAMARINDA
Abstract
The aims of research is to knowing financial performance of Gemilang cooperative according to the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia number 14 /Per/ M.KUKM/XII/2009 during three years. Descripnine Research methods that is used with ratios as the analysis instrument that are equity ratio, quality of assets productive, efficiency, liquidity, and ratio of independence and growth. The conclusion from fifth aspect are capital aspect and production assets quality has best
assessment and score. And than liquidity and efficiency aspect has minimum score, particularly in cash, bank ratio, operating expense against gross profit ratio and profitability of asset ratio. Overall of total score in 2010 until 2012 is relative same and not too far from the integrity score of established standard. There fore researcher determines that financial performance of KSU Gemilang in three years is good and stabile.
Key words: financial performance, financial report, and ratio analysis
Full Text:
PDFReferences
Fahmi, Irham.2011.Analisa Laporan Keuangan.Bandung: Alfabeta.
Harahap, Sofyan Syafri. 2004. Analisis Kritis Atas Laporan Keuangan. Jakarta: Rajawali pers.
Kasmir. 2009. Pengantar Manajemen Keuangan. Jakarta: Prenada Media Group.
Mardiasmo.1993.Akuntansi Keuangan Dasar. Yogyakarta: BPFE.
Moeljadi.2006.Manajemen Keuangan.Malang: Bayu Media.
Munawir S, 2010. Analisa Laporan Keuangan.Yogyakarta: Liberty.
Nafarin. 2003. Akuntansi. Jakarta :Galia Indonesia.
Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 14/Per/M.KUKM/XII/2009. Jakarta.
Peraturan Menteri Negara Koperasi, Dan Usaha Kecil dan Menengah Republik Indonesia Nomor : 19/Per/M/XI/2008 tentang Pedoman Pelaksanaan Kegiatan Usaha Simpan Pinjam Oleh Koperasi
Prawirosetono, suyadi.1999.Kebijakan Kinerja Karyawan.Yogyakarta: BPFE
Rudianto. 2006. Akuntansi Koperasi. jakarta: Grassindo.
Sugiyarso, Gevarsius. 2011. Akuntansi Koperasi. Yogyakarta: CAPS.
Sukamdiyo.1996.Manajemen Koperasi. Jakarta: Erlangga.
Tunggal, Amin Widjadja. 2002. Akuntansi Untuk Koperasi. Jakarta: Rineka Cipta.
Undang-Undang Perkoperasian No.17 Tahun 2012.
Wibowo dan Abubakar.2002..Akuntansi Keuangan Dasar 1 Jakarta: Grassindo.
Refbacks
- There are currently no refbacks.