ANALISIS KEMAJUAN USAHA KOPERASI: STUDI PADA PUSAT KOPERASI UNIT DESA (PUSKUD) AMBON PERIODE 2012 - 2014

Abstract

Abstract: This study was conducted to determine the progress of efforts Center Village Unit Cooperatives (PUSKUD) Ambon in terms of financial ratios (liquidity, solvency, profitability), according to the Decree of the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia. The rationale for this criterion, because the business units that are managed Puskud Ambon is currently only one, namely the Business Savings and Loans Unit (USP). The result of the calculation of the overall analysis showed that the financial performance of Center Village Unit Cooperatives (PUSKUD) Ambon during the period 2012-2014 on average be at the level of "bad". This means that during the period 2012 - 2014, Centre Village Unit Cooperatives (Puskud) Ambon no progress in the effort.

Keywords: progress effort, cooperative, liquidity, solvency, profitability.