EVALUASI KINERJA KPRI MUARA SURAKARTA PERIODE2004-2008 MENGGUNAKAN ANALISIS RASIO KEUANGAN BERDASARKAN PEDOMAN PERATURAN MENTERI NEGARA KOPERASI DAN USAHA KECIL DAN MENENGAH REPUBLIK INDONESIA NOMOR : 06/PER/M.KUKM/V/2006

Research carried out on the financial reports of KPRI Muara Surakarta during the period 2004-2008. The purpose of this research is to evaluate the performance of KPRI Muara Surakarta if viewed from the level of activity ratio, liquidity ratio, solvability ratio, and profitability ratio during the period 2004-2008. In this research the author using horizontal analysis methods, analysis techniques used are ratio analysis. Kind of ratio analysis used are activity ratio, liquidity ratio, solvability ratio, and profitability ratio. Ratio activity used are asset turn over ratio and receivable turn over ratio. Liquidity ratio used are current ratio, quick ratio, and cash ratio. Solvability ratio used are total debt to total asset and total debt to owner equity. Profitability ratio used are net profit margin, return on asset, and return on equity. The results of this research show that the level of liquidity of this cooperation is in very good condition. The level of solvability of this cooperation is in very good condition too, cooperation stated in solvable condition. The level of profitability, net profit margin of this cooperation is in very good condition, but return on asset and return on equity is less well expressed. Similarly with the activity ratio, asset turn over ratio and receivable turn over ratio of this cooperation is not well expressed. Based on the results of this research, the conclusion is that the performance of cooperatives in managing the assets, capital, and receivables in order to obtain the return was still not optimal, so that the author suggest to KPRI Muara Surakarta to optimize the use of asset, capital, and receivable that cooperation have to get maximum profit