Analisis Perbandingan Kinerja Keuangan Pada Koperasi Kusuma Bakti Di Kecamatan Perhentian Raja dan Koperasi Petani Sawit Usaha Maju Di Kecamatan Kampar Kiri Tengah Periode Tahun 2013-2017

Sari, Indri Pita (2019) Analisis Perbandingan Kinerja Keuangan Pada Koperasi Kusuma Bakti Di Kecamatan Perhentian Raja dan Koperasi Petani Sawit Usaha Maju Di Kecamatan Kampar Kiri Tengah Periode Tahun 2013-2017. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this research was to compare the performance of Koperasi Kusuma bakti in kecamatan Perhentian raja and Koperasi petani sawit usaha maju in kecamatan kampar kiri tengah of the period 2013-2017. This research used financial report datas of KUD- Kusuma bakti and KOPSA Usaha Maju. The data analysis technique used was the analysis of different tests (independent sample t-test). Based on the analysis of different test independent sample t-test using the SPSS program showed that the number of variables that have a significant difference were 3 variables, namely the Current ratio (CR). Dept to equity ratio (DER), Return On Assets (ROA), while the number of variables that did not have a significant difference was 1 variable namely Total Assets Turn Over (TATO). CR indicated that the company was in a good condition. DER was the company's ability to developed a number of debts that were worth taking and from which sources can be used to paid debts. ROA was the company's ability to generated profits, and TATO was a ratio to managed assets owned in generating sales. It can be concluded from the comparison of the financial performance of the cooperative between KUD Kusuma Bakti and KOPSA-Usaha Maju for the period 2013-2017. KOPSA Usaha Maju has a better cooperative financial performance than KUD Kusuma Bakti.

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