ABSTRACT

ANALISIS RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP KINERJA KEUANGAN KOPERASI KARYAWAN ( KOPKAR ) RUWA JURAI PTPN VII (PERSERO) UNIT USAHA BATURAJA

ABSTRACT

ELDY OCTA VIANUS, 2011. Ratio Analysis Liquidity, Solvency and Profitability Financial Performance Against Employees Cooperative (Kopkar) Ruwa Jurai PTPN VII (Persero) Baturaja Business Unit. Thesis, Bachelor of Management Studies Program One (S1), Faculty of Economics Universitas Bina Darma Palembang Ratio Analysis Liquidity, Solvency and Profitability Financial Performance Against Employees Cooperative (Kopkar) Ruwa Jurai PTPN VII (Persero) Baturaja Business Unit, while the goal to be achieved in this study is to determine how the analysis of liquidity ratios, solvency and profitability by cooperative employees ( Kopkar) Ruwa jurai PTPN VII (Persero) Baturaja business unit financial performance of cooperatives. Data used in this study are primary and secondary data that is by observing and request data relating to problems associated with the object being studied. The analysis technique used is quantitative and qualitative analysis technique that is by evaluating and assessing all the data and facts obtained from the selected object, as well as quotes from the theory and the general regulations of the results of this evaluation then the author tries to attract the conclusions and also gives suggestions for building. Based on our discussions can be concluded that the analysis of liquidity ratios, solvency, and profitability by cooperative employees (Kopkar) Ruwa jurai PTPN VII (Persero) Baturaja business units, have both seen from the financial statements at the end of the period that has been recorded in the books of financial cooperatives employees (Kopkar) Ruwa jurai PTPN VII (Persero) Baturaja business units.

Keywords: Financial Statements – Ratio of Liquidity, Solvency ratio, and Rasio profitabilitas – Financial Performance

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