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ANALISIS RASIO LIKUIDITAS DAN RASIO RENTABILITAS
SEBAGAI ALAT BANTU PENGAMBILAN KEBIJAKAN
PENGURUS PADA KOPERASI WANITA HEMAT
PROBOLINGGO
Amilia Sitta Devi & Titin Kartini.
Program Studi Pendidikan Ekonomi, Jurusan Pendidikan Ilmu Pengetahuan Sosial
Fakultas Keguruan dan Ilmu Pendidikan, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121
Jurnal Pendidikan Ekonomi,Vol. VIII Ed.2 April 2014
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Kata Kunci: Rasio Likuiditas, Rasio Rentabilitas, Kebijakan Pengurus
Abstract: This research is conducted to determine the analysis result of liquidity ratio and profitability ratio Saving Women's Cooperative of Probolinggo and the measures is taken by the Board of saving women’ cooperative of Probolinggo. Determining method of the research location uses purposive that is deliberately determine the location of the research that considered in accordance with the purposes of research. Data collection method that is used consists of observation and documentation. Analysis of the data that is used is the analysis of liquidity ratios and profitability ratios. The results show that the value of the Cooperative Women's liquidity ratios Save Probolinggo is seen very well from the Cash Ratio because the value of Cash Ratio in 2012 is amount of 11.59%, while in terms of current ratio is unfavorable because the value of the Current Ratio of 153.41% in 2012, thus policy must be taken by the Board is to reduce the amount of current liabilities in order of liquidity value is maintained. To value the profitability ratio Probolinggo Saving Women's Cooperative in terms of return on investment is not good, because the value of an ROI at 3.02% in 2012, while in terms of return on equity ROE value is very good because it is above the criteria that has established by the State Minister of Cooperatives and Small and Medium Enterprises Republic of Indonesia at 10.85% in 2012. As for the policy has to be taken by the Board of Cooperative Women Save Probolinggo is reduce operations costs and increase the number of SHU in the following year.
Keywords: Liquidity Ratios, Profitability Ratios, Policy
PENDAHULUAN
Pengambilan kebijakan koperasi merupakan tanggung jawab
manajemen atau pengurus koperasi. Hal ini dikarenakan pengurus memiliki hak
istimewa di dalam koperasi. Hak-hak yang diberikan kepada pengurus antara
