CD Skripsi

Analisis Kinerja Keuangan Koperasi Unit Desa (Kud) Berkat Lestari Plasma Desa Beringin Lestari Kecamatan Tapung Hilir Kabupaten Kampar

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ABSTRACT

Cooperative financial performance can be measured as an evaluation material in making decisions or policies that will be used for the year or periods to come by using financial report analysis. From a financial point of view, KUD Berkat Lestari Plasma has not yet carried out financial performance calculations. This can be seen from the profit generated by the cooperative which has not been maximized in generating fluctuating residual business results (SHU). This research was conducted at KUD Berkat Lestari Plasma for 3 months. This research was conducted using the case study method with data and information used using interview techniques and direct observation of informants at the research location. This study aims to analyze the financial performance of KUD Berkat Lestari Plasma based on financial ratio analysis, du pont analysis, common size analysis and trend analysis. The final results of this study conclude that the financial performance of KUD Berkat Lestari Plasma, seen from the analysis of financial ratios, generally has a relatively good performance as well as the du pont analysis showing good results on ROI and ROE which have reached the specified standard value of ≥21%. The common size analysis shows good results in investing funds for each component in assets, liabilities, equity and income statement. The trend analysis shows a healthy condition because there is an upward trend for all positive ratios and percentages in the components of current assets, fixed assets, equity and profit and loss.

Keywords: Financial reports, Village unit cooperatives, Performance.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1906155966

Penerbit

Pekanbaru : Universitas Riau –Fakultas Pertanian–Agribisnis., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1906155966

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AGRIBISNIS

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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