Rasio Keuangan Sebagai Dasar Penilaian Kinerja Keuangan Pada KPN Dharma Wiguna Denpasar

  • Denny Kristiadi Kurniawan Universitas Udayana
  • Putu Vivi Lestari Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia

Abstrak

Abstract

Existence of cooperation is to improve member prosperity especially and public prosperity generally and follow to develop arrangement of national economic. This study was to analyze financial performance in the Civil Servant Cooperation of Dharma Wiguna of Denpasar City in 2007-2011. Based on ratio of financial that based on the cooperation and small and medium business ministry of the Republic of Indonesia No. 06/Per/M.KUKM/V/2006 hence financial performance of civil servant cooperation of Dharma Wiguna of Denpasar city in 2007-2011 it can be seen from its liquidity in good category, the solvability is less, its profibility in good category and its efficiency is less. The result of index analysis shown its liqudity tend to increase, its solvability tend to decrease, its profitability tend to increase and its efficiency tend to decrease.

Keywords: financial performance, financial ratio

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Diterbitkan
2014-02-04
##submission.howToCite##
KURNIAWAN, Denny Kristiadi; LESTARI, Putu Vivi. Rasio Keuangan Sebagai Dasar Penilaian Kinerja Keuangan Pada KPN Dharma Wiguna Denpasar. E-Jurnal Manajemen, [S.l.], v. 3, n. 2, feb. 2014. ISSN 2302-8912. Tersedia pada: <https://ojs.unud.ac.id/index.php/manajemen/article/view/6725>. Tanggal Akses: 25 sep. 2026
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Terbitan
Vol 3 No 2 (2014)
Bagian
Articles

Kata Kunci

financial performance, financial ratio
Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.