ANALISIS TINGKAT KESEHATAN KOPERASI PADA KOPERASI WANITA KELUARGA PUSRI (KWKP) PALEMBANG

This final report is written to fulfil the requirement in order to can finish Diploma Education in Accounting Department in State Polytechnic of Sriwijaya. This report aims to determine the Health Cooperative of Koperasi Wanita Keluarga Pusri (KWKP) Palembang based on the Regulation of the State Minister of Cooperative and Small and Medium Enterprises of the Republic of Indonesia No.14 / Per / M.KUKM / XII in 2009. The parameters consist of six aspects: capital, quality productive assets, management, efficiency, liquidity, and independence and growth. This report is a case study of quantitative descriptive. This Case results indicate where in the period of 3 years, that is: period 2012-2014, Health Cooperative of Koperasi Wanita Keluarga Pusri (KWKP) Palembang awarded with "HEALTHY ENOUGH". This is attested by the achievement of each financial ratio. However, there are some aspects of the votes still to be considered, there is: efficiency aspect and liquidity aspect. This is indicated by a low score on each ratio. This cooperative need to optimize revenues and reduce operational costs cooperatives to improve the existing cash in accordance with the needs of the cooperative. Furthermore, the cooperative should minimize expenses that are not efficient in order to make a profit maximal