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ANALISIS KINERJA KEUANGAN PADA KOPERASI PEGAWAI NEGERI (KP-RI) “KARTIKA” KEDIRI

Abstract

This study is an explorative descriptive research means research that aims to describe the state of the cooperative public servants of the Republic of Indonesia (KP-RI) "Kartika" Kediri with the title: Analysis of Financial Performance Servants Cooperative (KP-RI) "Kartika" Kediri . The purpose of this study to determine the development of financial performance (KP-RI) "Kartika" Kediri. Viewed from the Minister of State KUKM No. 129/Kep/M.KUKM/XI/2002. Analysis tool used is the financial ratios according to the Decree of the Minister of State KUKM No. 129/Kep/M.KUKM/XI/2002. namely Equity Profitability Ratios (RMS), Return On Assets (ROA), Asset Turn Over (ATO), Profitability, Liquidity, Solvency, and Equity to Debt (ETH). From the analysis, for an average RMS ratio of 3.80% with a classification Less Well, for an average ROA of 1.44% with a classification Less Good, Average of 0.13 times the ATO are classified as Good, to average profitability of 10.72% with good classification while the average liquidity ratio of 435.56% with a classification Less Well, for the average solvency ratio of 162.64% and classified as Less Good, and for the ratio of average ETH average of 62.64% with a classification of Very Good. Based on the analysis results can be said, only two of the seven ratios classified as Good (28.65%), and five of the seven ratios kasifikasinya Less Good (71.35%). From the conclusion was the writer to suggest that the management and cooperative management to improve financial performance to a level that bette

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