ANALISIS KINERJA KEUANGAN KSP. DHARMA SARI BUMI PAGUTAN DITINJAU DARI RASIO LAPORAN ARUS KAS

I Nengah Arsana, I Wayan Nuada

Abstract


This study is entitled "Financial Performance Analysis of KSP. Dharma Sari Bumi Pagutan Viewed From the Ratio of Cash Flow Reports". The type of research used in this study is descriptive research. Data collection techniques carried out in this study were observation, interviews and documentation. The results of this study in general in terms of the ratio of cooperative cash flow statement shows good financial performance, where the ability of cooperatives to meet short-term liabilities is in the range of 10% <X <15%, cooperative ability to pay commitments (interest, tax, SHU divided) very well, namely above 1 (one) time, cooperatives have the ability to finance capital expenditures and without having to wait for external funding, while the ability of cooperatives in terms of fulfilling all liabilities is not good, because most or above 80% of cash flow free net owned by cooperatives is used for investment.


Keywords


Financial Performance, Cash Flow Statement Ratio.

Full Text:

PDF

References


Darsono, Drs., MBA., Akt., dan Ashari, SE., Akt.(2005) Pedoman Praktis Memahami Keuangan, Yogyakarta : ANDI.

Hasan, Ir, M. Iqbal, M.M., (2002), Pokok-Pokok Materi Metodologi Penelitian dan Aplikasinya, Cetakan Pertama, Bogor : Ghalia Indonesia.

Hery, S.E.,M.Si. (2013), Akuntansi Keuangan Menengah, Cetakan Pertama, Jakarta : CAPS (Center of Academic Publishing Service)

Ikatan Akuntan Indonesia (2012), Standar Akuntansi Keuangan, Cetakan Pertama, Jakarta: Salemba Empat.

Kasmir, (2010), Bank dan Lembaga Keuangan, Edisi Revisi, Jakarta : PT.Rajagrafindo Persada.

Muljono, Djoko (2012), Buku Pintar Strategi Bisnis Koperasi Simpan Pinjam, Yogyakarta : CV. Andi Offset.

Wahyudiono, Bambang (2014), Mudah Membaca Laporan Keuangan, Cetakan Pertama, Jakarta : Raih Asa Sukses (Penebar Swadaya Grup).

_______.(1992), Undang-Undang Republik Indonesia Nomor 25 Tahun 1992, Tentang Perkoperasian, Jakarta : Menteri Sekretaris Negara Republik Indonesia, Lembaran Negara Republik Indonesia Tahun 1992 Nomor 116

_______.(2016), Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 06/Per/Dep.6/IV/2016 tanggal 19 April 2016 Tentang Pedoman Penilaian Kesehatan Koperasi Simpan Pinjam dan Uni Simpan Pinjam Koperasi.

_______.(2017), Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 02/Per/M.KUKM/II/2017 tanggal 9 Februari 2017 Tentang Perubahan Atas Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah Nomor 15/Per/M.KUKM/IX/2015 Tentang Usaha Simpan Pinjam Oleh Koperasi.




DOI: https://doi.org/10.33758/mbi.v13i10.253

Refbacks

  • There are currently no refbacks.


____________________________________________
MEDIA BINA ILMIAH
ISSN 1978-3787 (print) | 2615-3505( online)
Published by BINA PATRIA | Email: laloemipa@gmail.com

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

View My Stats