Analisis Rasio Keuangan untuk Mengetahui Kinerja Keuangan KPRI Pengayoman Wonogiri Selama Periode 2008 Sd 2010

Oleh :
Putri Yulita Sari - F3308095 - Fak. Ekonomi dan Bisnis

KPRI Pengayoman Wonogiri Rutan is a cooperative established in order to meet the needs of its members. To determine changes in financial condition and financial performance KPRI Pengayoman Rutan Wonogiri, we need to hold an analysis of the financial statements of the cooperative during the three year period ie from 2008 to 2010. The author uses the analysis of liquidity ratios, profitability and solvency to analyze financial statements KPRI aegis Wonogiri Rutan. The author also uses the Classification Standard Assessment Ratio by State Minister of Cooperatives and Small and Medium Enterprises20/Per/M.KUKM/XI/2008. According to the analysis of liquidity, current ratio and quick to size each year more than 150%, this suggests that the cooperative has not been able to optimize the use of current assets that resulted in the current assets are not used. Meanwhile, the ratio of cash to the amount the ratio is 150%, this indicates that there is cash available in the cooperative is not sufficient to meet short term obligations. According to the analysis of profitability or profitability, the gross profit margin, operating profit margin and net profit margin for each year of magnitude more than 20%, this indicates that the cooperative is very efficient in generating high SHU at certain sales levels. Meanwhile, for the ratio of own capital profitability ratio figures in unfavorable circumstances, this suggests that the cooperative has not been efficient in using their capital ratios while return on total assets ratio indicates a fairly good state of this suggests that the cooperative is quite efficient in generating income / net SHU each year. According to the analysis of solvency or capital, the ratio is in very good condition it does show that the capital itself owned cooperatives are able to produce high enough profits and cooperatives are able to pay its obligations with its own capital owned. Based on the above conclusion, the cooperatives need to optimize the utilization of current assets in each period and cooperatives need to reduce or minimize costs that could result in SHU or profit generated. Keyword: Financial Ratio Analysis