Analisis Rasio sebagai tolak ukur kinerja keuangan Koperasi Agro Niaga (KAN) Jabung Malang periode 2005-2009

ABSTRAK

Koperasi adalah suatu perkumpulan orang biasanya yang memiliki kemampuan ekonomi terbatas yang melalui suatu bentuk organisasi perusahaan yang diawasi secara demokratis masing-masing memberikan sumbangan setara terhadap modal yang diperlukan dan bersedia menanggung resiko serta menerima imbalan yang sesuai dengan usaha yang mereka lakukan. Penelitian ini bertujuan untuk mendeskripsikan kinerja dari segi keuangan Koperasi Agro Niaga (KAN) dari tahun 2005- 2009. Permasalahan yang dikaji adalah bagaimana kinerja keuangan di Koperasi Agro Niaga dinilai dari hasil Analisis Rasio selama periode
2005-2009.

Tujuan dilakukan penelitian ini adalah untuk mengukur kinerja keuangan Koperasi Agro Niaga (KAN) jabung malang dinilai dari hasil laporan keuangan menggunakan analisis Rasio selama periode 2005-2009.

Pendekatan dan metode yang digunakan dalam penelitian ini adalah kualitatif metode deskriptif untuk mengukur kinerja Koperasi Agro Niaga (KAN), dilakukan menggunakan analasisi rasio keuangan seperti: rasio likuiditas meliputi current rasio, quick rasio. Rasio solvabilitas meliputi debt ratio (DR), Debt to equity ratio (DER). Rasio profitabilitas yang meliputi Net Profit Margin (NPM), Ratio Total Assets Turnover, Return on Total Assets (ROA), Return on Equity (ROE). Rasio aktivitas meliputi Inventory Turn Over (rata-rata persediaan ), Receivable, Fixed Aset Turn Over, Total Aset Turn Over. Metode analisis data yang digunakan adalah Analisis Time Series. Alat pengumpul data yang digunakan adalah dokumentasi, wawancara dan observasi.

Dari hasil analisis diketahui bahwa rasio likuiditas perusahaan mengalami kenaikan walau dibahwah standar likuiditas untuk current rasio tetapi kinerja keuangan koperasi cudah cukup dianggap baik karena mendaki standar 2,0 dan dari quick rasio kinerja keuangan koperasi sangat baik karena sudah melebihi standar1,00. Rasio solvabilitas dari debt ratio dan debt equty ratio mengalami penurunan sehingga kenerja keuangan sudah dianggap baik karena koperasi sudah banyak melunasi hutangnya. Rasio Profitabilitas koperasi mengalami penurunan kecuali pada ratio total assets turnover koperasi mengalami kenaikan, penurunan rasio ini menunjukkan koperasi harus meningkatkan penjualan, total aktiva maupun modal agar kenaikan Profitabilitas dapat terlaksana. Rasio Aktivitas sangat baik karena koperasi mempunyai kemampuan menciptakan tingkat penjualan yang tinggi tiap tahunnya.

ABSTRACT

Cooperative is an association of people who usually have limited economic capabilities through a form of corporate organization that is democratically controlled each equivalent to contribute the necessary capital and are willing to bear the risks and receive the appropriate benefits to the business they do. This study aimed to describe the performance of financial cooperatives in terms of agro DOC (KAN) from year 2005 to 2009. The problem studied is how the financial performance of agro trade cooperatives judged from the results of ratio analysis for the period 2005-2009.

The objective of this study was to measure the financial performance of Agro Trade Cooperatives (KAN) Jabung Malang judged from the results of the financial statements using ratio analysis over the period 2005-2009.

Approaches and methods used in this study is a qualitative descriptive method for measuring the performance of agro-trade cooperatives (KAN), performed using financial analysis ratios such as liquidity ratios include current ratio, quick ratio. Solvency ratio includes debt ratio (DR), Debt to equity ratio (DER). The ratio of profitability that includes Net Profit Margin (NPM), Total Assets Turnover Ratio, Return on Total Assets (ROA), Return on Equity (ROE). The ratio of the activities include Inventory Turn Over (average inventory), Receivable , Fixed Asset Turn Over, Total Asset Turn Over. The method of data analysis used is Time Series Analysis. collecting data used is the documentation, interviews and observation.

From the results of analysis show that the company's liquidity ratio has increased despite below standards for the current liquidity ratio, but the financial performance of cooperatives already considered good enough for a standard climb from a quick ratio of 2.0 and financial performance of cooperatives is very good because it exceeded the standard 1,00. The solvency ratio of the debt ratio and the Debt Ratio Equity decrease so the finance performance have been considered good because the cooperative has a lot of pay off debts. Profitability ratios of cooperatives has decreased except in Total Assets Turnover Ratio of cooperatives has increased, the decline in this ratio indicates the cooperative had to increase sales, total assets or capital in order to increase profitability can be accomplished. Activity ratio is very good because the cooperative has the ability to create a high level of sales each year.