ANALISIS KINERJA KEUANGAN KOMPARATIF KOPERASI UNIT DESA (KUD) TUNAS MUDA, KUD KARYA MAJU DAN KUD TANDAN MAS JAYA DI KECAMATAN DAYUN KABUPATEN SIAK
Abstract: The purpose of this
study is to analyze the financial performance comparison cooperation Tunas
Muda, Cooperation Karya Maju, and Cooperation Tandan Mas Jaya during the
2008-2010 period. Financial performance measured by financial ratio analysis.
The results obtained of financial performance that Cooperation Tunas Muda and
Cooperation Tandan Mas Jaya is liquid with a current ratio and the quick ratio
is more than one, while the Cooperation Karya Maju has more than one current
ratio and the quick ratio is less than one. The analysis shows that the
solvency ratio Cooperation Tandan Mas Jaya in the state of solvability by the
debt to assets and debt to equity obtained more than one, while the Cooperation
Tunas Muda and Cooperation Karya Maju not sovabel because it has a debt to
equity ratio is less than one. Cooperation ability to generate profits from
assets obtained that Cooperation Tandan Mas Jaya larger than the Cooperation
Karya Maju and Larger than Cooperation Tunas Muda. However, the profitability
of own capital Cooperation Karya Maju larger than Cooperation Tandan Mas Jaya
and larger than Cooperation Tunas Muda. Cooperation Tandan Mas Jaya has
accounts receivable turnover, average days of collection of receivables,
inventory turnover and average days of inventory stored more active than
Cooperation Karya Maju and more active than Cooperation Tunas Muda. While the
working capital turnover of Cooperation Karya Maju is more active than
Cooperation Tandan Mas Jaya and more active than Cooperation Tunas Muda.
Penulis: Tri Puji Aswoko,
Ahmad Rifai, Kausar
Kode Jurnal: jppertaniandd150770
