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ANALISIS KINERJA KEUANGAN KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) KOPERTIS WILAYAH VII JAWA TIMUR
This research is written with the purpose of finding out financial ratio analysis as a medium of financial performance evaluation for the cooperation. At the cooperation of KPRI Kopertis Wilayah VII Jatim which is a multi business cooperation as the object of this research. The scope of observation is the cooperation financial performance in the form of balance sheets and the calculation of the remaining business income (SHU) for five periods which are year of 2007, 2008, 2009, 2010 and year of 2011. As a result of this research, it finds out the growth of liquidity ratio analysis and solvability increase from the year of 2007 until the year of 2011. By measuring from the ratio activity’s performance, it is in stable condition, and the profitability ratio analysis also increases, and by measuring from ROA, ROE increases every year. The result of this research can be concluded that the condition of cooperation financial performance at the cooperation of KPRI Kopertis wilayah VII Jatim can be achieved properly.
Key words : Financial Ratio Analysis, Profit and Loss Statement, Balance Sheet, Cooperation Financial Performance.
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