PERENCANAAN KEUANGAN PADA KOPERASI PEGAWAI NEGERI BHAKTI ADIGUNA – PERUSAHAAN UMUM (PERUM) JASA TIRTA

This research was a type of case study research. This research aimed to report the forecast financial and the number of additional funds needed in 2017 and 2018. Financial forecasting was done to enable funds effectively and efficiently to prevent losses to cooperatives. The analytical tools used in starting with sales growth, projecting financial statements using the method of a growth rate of sales and the number of additional funds needed (AFN). The data source used was secondary data obtained from the financial report in 2012-2016. The results showed that the sales growth rate has fluctuated, the growth rate of sales has increased compared to the previous year. The projection of profit and loss and balance sheet in 2017 and 2018 has increased according to the growth rate of 7% so that profit and loss and balance sheet changes. The calculation of total assets - total liabilities will be obtained additional funds needed (AFN) of Rp 18.867.941 for the year 2017 and amount to Rp 63.983.310 for the year 2018. KPRI Bhakti Adiguna requires additional funds from outside with a proportion of financial institutions of 36%, on PJT 1 of 4% and cooperative capital of 60% for the year 2017. In 2018 can be proportioned from financial institutions by 34%, in PJT 1 for 4% and cooperative capital of 62