ANALISIS PERKEMBANGAN FINANSIAL KOPERASI SAWIT USAHA MANUNGGAL SERESAM KECAMATAN SEBERIDA KABUPATEN INDRAGIRI HULU
Abstract: The aims to of
cooperative to promote the welfare of members in particular and society in
general. cooperative must have the ability to realize the business services
that can enhance the added value and benefits to members and still consider to
acquire the remaining good results. financial statements can be used as one of
the parameters to measure the financial performance of cooperatives. Profit
growth is one of the parameters used to measure the financial performance of
cooperatives. The performance used in the calculation of financial performance
over 5 years ago, by using the concept of calculating Economic Value Add (EVA).
EVA calculation produces the positive EVA > 0 indicates the performance
Kopsa UM is quite good because the rate of return that exceeds the average cost
of capital, and is able to create value to investors.
Penulis: Siti Siti Khotijah,
Shorea Khaswarina, Eri Sayamar
Kode Jurnal: jppertaniandd150706
