ANALISIS KESEHATAN KOPERASI DITINJAU DARI ASPEK PRODUKTIVITAS (Studi Kasus Pada Koperasi Pegawai Republik Indonesia Universitas Brawijaya Malang)

Authors

  • Jundan Adiwiratama
  • Helmy Adam

Abstract

Penelitian ini bertujuan untuk mengetahui kesehatan koperasi. Untuk menilai kesehatan koperasi digunakan  empat penilaian rasio keuangan yaitu  rasio likuiditas, rasio solvabilitas, rasio rentabilitas, rasio aktivitas  yang berpedoman dengan peraturan menteri dan KUKM NO.06/PER/M.KUKM/V/2006. Penelitian ini dilakukan di KPRI UNIVERSITAS BRAWIJAYA selama periode 2010-2012.  Hasil penelitian menunjukkan bahwa kesehatan KPRI UB ditinjau dari rasio likuiditas cukup sehat, rasio solvabilitas sangat tidak sehat, rasio rentabilitas tidak sehat dan rasio aktivitas sangat tidak sehat. Jadi secara keseluruhan KPRI UB menunjukkan kondisi tidak sehat.

Kata kunci : rasio likuiditas, rasio solvabilitas, rasio rentabilitas, rasio aktivitas

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Issue

Vol. 2 No. 1

Section

S1 AKUNTANSI

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