ANALISIS RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA KOPERASI SEHATI

THE ANALYSIS OF LIQUIDITY, SOLVABILITY AND PROFITABILITY RATIOS AT KOPERASI SEHATI. Suharto 2015 (xiii + 52 pages) Email : Harto165@gmail.com The purpose of this final report was to determine level of liquidity, solvability and profitability ratios at koperasi sehati. Based on data obtained that the financial statements in 2012 , 2013 and 2014, the authors found problems on facing the cooperatives low number of cash held. This will affect the ability of cooperatives to repay maturing obligations . The authors draw conclusions based on the existing problems , the cooperative should use its cash through short-term investments or deposits in the bank to provide additional income for the cooperative . Judging from the cooperative solvability ratio is above the standards from Menteri Negara Koperasi dan Usaha Kecil Menengah, the smaller the results of the calculation of this ratio , the better for cooperatives , because it will be better if the number of debt smaller than the assets and equity. Judging from the cooperative profitability ratios continue to decline , it is because the number of assets that are embedded in receivables , cooperatives should manage existing assets well especially accounts receivable , to avoid bad debts