ANALISIS KINERJA KEUANGAN KOPERASI SERBA USAHA GEMILANG SESUAI PERATURAN MENTERI KOPERASI, USAHA KECIL DAN MENENGAH NO. 14/PER/M.KUKM/XII/2009 DI SAMARINDA

The aims of research is to knowing financial performance of Gemilang cooperative according to the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia number 14 /Per/ M.KUKM/XII/2009 during three years. Descripnine Research methods that is used with ratios as the analysis instrument that are equity ratio, quality of assets productive, efficiency, liquidity, and ratio of independence and growth. The conclusion from fifth aspect are capital aspect and production assets quality has bestassessment and score. And than liquidity and efficiency aspect has minimum score, particularly in cash, bank ratio, operating expense against gross profit ratio and profitability of asset ratio. Overall of total score in 2010 until 2012 is relative same and not too far from the integrity score of established standard. There fore researcher determines that financial performance of KSU Gemilang in three years is good and stabile.Key words: financial performance, financial report, and ratio analysi