ANALISIS LAPORAN KEUANGAN DARI TAHUN 2013-2015 PADA KOPERASI KARTIKA D-10/GABUNGAN AJEN KOREM 074/WARASTRATAMA SURAKARTA

Abstract

The purpose of the study is to determine the financial performance of the Cooperative Kartika D-10/Gabungan Ajen Korem 074 Warastrama Surakarta in the period of 2013-2015 in terms of the ratios of liquidity, solvency, and profitability. This research used case study method to review the Cooperative of Kartika D-10/Gabungan Ajen Korem 074 Warastrama Surakarta 2013-2015. Data collection techniques are done by observation, interviews, and documentation. Data analysis techniques used the ratios of liquidity, solvency ratio, and profitability ratio. The result of the research shows that liquidity ratio with current ratio, quick ratio and networking capital showing that the ability of Primkop Kartika D-10/Gabungan Ajen Korem 074 Warastrama in paying short-term debt is high because of the many idle assets, so the capital management is inefficient. Solvency ratio with the ratio of debt equity ratio and debt to total asset ratio of the capital management of Primkop Kartika D-10/Gabungan Ajen Korem Warastrama is efficient. The result of profitability ratio with the ratio of economic profitability and profitability of own capital is known that the company's capital management in obtaining return on capital in Primkop Kartika D-10/Gabungan Ajen Korem Warastrama has been efficient.