ANALISIS RASIO LIKUIDITAS DAN EFISIENSI BERDASARKAN PERATURAN MENTERI NEGARA KOPERASI NOMOR 14 TAHUN 2009 PADA KOPERASI KARYAWAN KIBAR PALEMBANG

ANGGRAINI, FITRI (2016) ANALISIS RASIO LIKUIDITAS DAN EFISIENSI BERDASARKAN PERATURAN MENTERI NEGARA KOPERASI NOMOR 14 TAHUN 2009 PADA KOPERASI KARYAWAN KIBAR PALEMBANG. Other thesis, POLITEKNIK NEGERI SRIWIJAYA.

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Abstract

The title of this final report is “Analysis of Liquidity and Efficiency RatioBased onRegulation of the MinisterCooperatives Number 14 on 2009at Employees Cooperative KIBAR Palembang”. The benefits of writing this final report is to determine whether the cooperative has been optimally manage their finance. From this cooperative authors obtained data in the form of financial statements the Balance Sheet and Statement of Business (SHU) for the three years (2013, 2014 and 2015). In this writer’s final report analyzed based onRegulation of the Minister Cooperatives and Small and Medium Enterprises the Republicof Indonesia No.14/Per/M.KUKM/XII/2009as the liquidity ratio and efficiency ratio. From this analysis can be known that the Employees Cooperative KIBAR Palembang yet efficient financial management resulted in current assets owned idleespecially in cash and bank, and the amount of operating expenses issued by cooperatives so that ability of cooperatives togenerate income not optimal because the company is not able to balance between the income of the cooperative with their business expenses.

Item Type: Thesis (Other)
Uncontrolled Keywords: Rasio Likuiditas, Rasio Efisiensi
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 15 Aug 2017 09:47
Last Modified: 15 Aug 2017 09:47
URI: http://eprints.polsri.ac.id/id/eprint/3913

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