ANALISIS RATIO KEUANGAN UNTUK MENINGKATKAN KINERJA PERUSAHAAN PADA KOPERASI KARYAWAN PEDAMI KOTA BANJARMASIN

Ilham Ilham(1*), Erni Alfisah(2), Murhanawaty Syamsi(3)

(1) FE - Universitas Islam Kalimantan (Uniska) MAB Banjarmasin
(2) FE - Universitas Islam Kalimantan (Uniska) MAB Banjarmasin
(3) FE - Universitas Islam Kalimantan (Uniska) MAB Banjarmasin
(*) Corresponding Author

Sari


Cooperative employees Pedami Banjarmasin has the task of coordinating and
implementing the management, provision, exploitation and pemasran cooperative
efforts in accordance with the direction, objectives and business strategy. Kopkar
Pedami Banjarmasin is Banjarmasin PDAM employee-owned cooperative that aims to
prosper and provide services to its members.
The purpose of this study was to determine the financial performance Kopkar
Pedami Banjarmasin by the Minister of Cooperatives and Small and Medium Enterprises
of the Republic of Indonesia 14 / Per / M.KUKM / XII / 2009. The data used in this
research is secondary data and the data collected through observation, interviews and
documentation. Assessment of financial performance Kopkar Pedami Banjarmasin based
on financial statements (balance sheet and income statement) in 2010-2013 from the
aspect of productivity in accordance with the Decree of the Minister of Cooperatives and
Small and Medium Enterprises of the Republic of Indonesia 14 / Per / M.KUKM / XII /
2009. On guidelines for assessment of cooperative achievement.
Based on the research that results soundness Kopkar Pedami Banjarmasin seen
from the aspect of productivity is 2010 result by 53, 125 means health Kopkar Pedami
Banjarmasin categorized C (Good), in 2011 the results of 68, 75 means health Kopkar
Pedami Banjarmasin categorized B (Good) in 2012 result by 56, 25 means that the health
of the city of Banjarmasin categorized Kopkar Pedami C (Good) in 2013 result by 59, 375
means that the health of the city of Banjarmasin categorized Kopkar Pedami C (Good)


Kata Kunci


Financial analysis, and productivity

Teks Lengkap:

PDF

Referensi


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DOI: http://dx.doi.org/10.31602/al-kalam.v3i1.688

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