Laporan Tugas Akhir D3

Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan pada KSPPS di Kabupaten Kebumen

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Evaluation or assessment of performance level needs to be doner as early as possible to know the condition and decision making on KSPPS. This research has purpose to know and to evaluate KSPPS performance level as sharia microfinance institution so that sharia cooperative can keep improving to improve its quality. KSPPS performance level can be reviewed from the ratio of liquidity, solvency, and rentability. The object of this research were KSPPS in Kebumen reporting the financial statements at Disnaker and KUKM Kebumen. The guidelines used in measuring the financial performance of this cooperative using the standard Regulation of the Minister of Cooperatives and SME RI No.06 /Per /M.KUKM / V / 2006. The sample used in this research are KSPPS Bina Arta Mandiri, KSPPS Al Amin, and KSPPS Darul Amwaal Barokatul Adzkia in the period of 2014-2016. The result of liquidity ratio by using current ratio at KSPPS Bina Arta Mandiri, KSPPS Al Amin and KSPPS Darul Amwaal Barokatul Adzkia generated average ratio of 30,57%, 31,99% and 28,95% for 2014-2016 with bad criteria. Cash ratio generated average ratio of 95,22%, 141,28% and 93,72% for 2014-2016 with bad criteria. The solvency ratio using total debt to total asset ratio in KSPPS Bina Arta Mandiri, KSPPS Al Amin and KSPPS Darul Amwaal Barokatul Adzkia generated average ratio of 95,23%, 95,82% and 93,72%for 2014-2016 with bad criteria. Long term debt equity ratio resulted in good and excellent criteria with an average ratio13,41%, 12,84% and 11,19% from 2014-2016. In the rentability ratios in KSPPS Bina Arta Mandiri, KSPPS Al Amin and KSPPS Darul Amwaal Barokatul Adzkia using ROI generated average ratio of 1,19%,1,05% and 0,99% for 2014-2016 with bad and less good criteria. ROE generated average ratios of 16,40%, 14,67% dan 12,06%with the criteria is not good, good enough and very good.

Keyword: performance, ratio, KSPPS

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

657.9 End a c.

Penerbit

Kebumen : STIE Putra Bangsa., 2018

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

657.9

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

Endah Kurniati

Versi lain/terkait

Lampiran Berkas

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