Indonesia Conference Directory

A financial cooperative with regards to the management of the use of funds and management of the resources of the Fund. To find out the extent of the financial performance of cooperation to achieve the goal, then its important to analyze the financial statements. This research aims to know the financial performance of the cooperative loan which is at the service of cooperatives and SMALL MEDIUM ENTERPRISES of Gianyar Regency. Types of data used are secondary data. The number of cooperative loans that became the sample of this research was a cooperative loan respectively make their financial reports to the Department of cooperatives and SMALL MEDIUM ENTERPRISES of Gianyar Regency. Data analysis techniques used in this research is descriptive qualitative analysis techniques, namely by describing the financial performance of cooperatives in financial ratios Liquidity Ratios, which include Solvency, profitability, and the ratio of The activity of the year 2014, 2015 and 2016 with the guided Sweets of cooperatives and SMEs RI No. 06/Per/M-KUKM/V/2006 of Cooperative rating financial performance Standards with financial ratios. The results showed that the performance of cooperative finance seen from the liquidity ratio current ratio, represented for KSP Prapen Mas, KSP KSP Eternity Funds and Sapta Ulakan Sari from the year 2014 to 2016 shows the conditions that less good, judging from the solvency ratio is represented with the Debt to Asset Ratio and the Debt to Equity Ratio to KSP Prapen Mas, from 2014 to 2016 shows good performance, KSP Sapta Funds Amerta well enough while the KSP Ulakan Sari still shows the condition is not good, judging from the ratio of profitability that is represented by the Net Profit Margin, Return On Assets and Return On Equity, show that the financial kineja KSP Prapen Mas votes of NPM is quite good, judged from ROA well and judged from excellent ROE, KSP Sapta Eternity Funds assessed from the NPM, ROA and ROE is good enough while the KSP Ulakan Sari votes of NPM and ROA are quite good and are rated from excellent ROE and judging from the ratio of activities judged from Total Assets Turnover mul AI years up to the year 2014 2016 all cooperatives indicates performance is very less.