PENILAIAN KINERJA KEUANGAN KOPERASI KARYAWAN UNIT SIMPAN PINJAM BERDASARKAN PERATURAN PEMERINTAH NO. 14/Per/M.KUKM/XII/2009 ( PadaKoperasi Karyawan PT. Platinum Ceramics Industry, Periode 2010 – 2012)

Abstract

The purpose of this study is the assessment of financial performance of Unit Employee
Savings and Loans Cooperative PT . Platinum Ceramics Industry. In assessing the
performance of the Unit Savings and Loans Employee Cooperative PT . Platinum Ceramics
Industry,  a guideline is used un the form of No.14/Per/M.KUKM/XII/2009 ministerial
regulation made  by the Minister of Cooperatives and Small and Medium Enterprises of
Republic of Indonesia .
This study is classified as a descriptive research . As per the objectives to be achieved
in this research that reveals problems and financial performance of the Savings and Loans
Cooperative Unit of PT. Platinum Ceramics Industry in 2010-2012 . Data collection methods
used in this study is a method of documentation and interviews , while the method of data
analysis in this study uses the ratio of capital , asset quality , management , efficiency ,
liquidity , independence and growth , cooperative identity .
Results of the analysis showed that the Savings and Loans Cooperative Unit of PT.
Platinum Ceramics Industryreceived the title " HEALTHY " with a score of 84.45 in
2010.2011 and 83.7 in 2012 . And the best aspects are asset quality and efficiency, while the
aspect with the worst condition is the liquidity aspect .

Keywords : financial performance , Unit Employee Savings and Loans Cooperative PT .
Platinum Ceramics Industry  , No.14/Per/M.KUKM/XII/2009 ministerial
regulation.