Analisis Rasio Keuangan Untuk Menilai Kinerja Koperasi Dari Aspek Produktivitas Berdasarkan Peraturan Menteri Negara Koperasi Dan USAha Kecil Dan Menengah Republik Indonesia Nomor : 06/per/m.kukm/v/2006 (Studi Kasus Pada Kud “Batu” Malang Periode 2008 -20

Abstract

In this study, researchers focused on the analysis and assessment of financial ratios Village Unit Cooperatives " Batu" Malang of aspects of productivity based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises Republic of Indonesia Number: 06/Per/M.KUKM/V/2006. Based on the results of research conducted at KUD "Batu" Malang is known that this cooperative has less rank. This is because the financial assessment average is still far from the standards set by the Minister of State KUKM No.: 06/Per/M.KUKM/V/2006. Altough from productivity aspects this cooperative has less rangking, but the cooperative is very benefical to members because with the purchase of milk produced farmers (members of KUD), the farmers are not have to think about the problem of milk marketing results and have also been able to enjoy the advantages / profits from the result of this farm. Besides will get division of profits from the sale of milk by KUD to PT Nestle and sales are ready to drink milk included in the division of the result of effort