CD Tesis

Analisis Kinerja Keuangan Pada Unit Pengelola Kegiatan Simpan Pinjam Perempuan Di Lampung Selatan

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This study aims to analyze the factors that affect financial performance of Women Savings and Loans Implementation Unit (UPK-SPP). This research was conducted by survey method at 10 UPK SPP in South Lampung. The samples were chosen by the purposive random sampling method with the consideration that UPK SPP have been operating satisfactorily. They have also published financial report in the form of balance sheet, income statement and report of the amount of loans from 2011 until 2015. The source of Data is from the Financial Statement data in the form of balance sheet and income statement. These data were analyzed by using financial ratios that include the ratio of liquidity (Current Ratio / CR), the ratio of solvency (Debt to Assets Ratio / DAR and Primary Ratio / PR) and the ratio of profitability (Return on Assets / ROA). This study is a correlation study to find whether there is a relationship between CR, DAR and PR on ROA. The results showed that only the DAR variable was in accordance with the hypothesis which stated that the DAR variable had a negative correlation with ROA, while the other two variables, CR and PR, were not in accordance with the hypotheses and research that had been carried out previously.

Key words: Financial Ratio Analysis, Social Performance Analysis, Current Ratio (CR), Debt to Assets Ratio (DAR), Primary Ratio (PR), Return on Assets (ROA).

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 08. 218 (0005)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Agribisnis., 2018

Deskripsi Fisik

xvi, 136 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 08. 218 (0005)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AGRIBISNIS

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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