Analisis Perbandingan Kinerja Keuangan Koperasi Pada KPRI-radio Republik Indonesia Dengan KPRI-kantor Kementrian Agama Di Kota Pekanbaru

Oksabri, N Rio (2020) Analisis Perbandingan Kinerja Keuangan Koperasi Pada KPRI-radio Republik Indonesia Dengan KPRI-kantor Kementrian Agama Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to analyze financial performance and analyze the comparison of financial performance on KPRI Cooperatives - Radio Republic of Indonesia and KPRI - Ministry of Religion Office in Pekanbaru City. In this study using KPRI - Radio financial statement data Republic of Indonesia and KPRI - Ministry of Religion Office in Pekanbaru City period of 2016-2018. The data analysis technique used is test analysis different (independent sample t-test). Based on the analysis of independent test differences sample t-test using the SPSS program shows that the number of variables which has a significant difference are 2 variables, namely Debt to Equity Ratio (DER), and Total Assets Turn Over (TATO), while the number of variables which does not have a significant difference there are also 2 variables namely Current Ratio (CR), and Return On Assets (ROA). CR indicates the state of the company in good condition (liquid), DER is the company's ability in balancing some debt that is worth taking and from where sources that can be used to pay debts, ROA is the company's ability to generate profits, and TATO is a ratio to manage the assets they have in generating sales. Could concluded from the cooperative financial performance comparison between KPRI-RRI with KPRI-Kemenag in Pekanbaru City in the period 2016-2018, shows KPRI-RRI has better financial performance than KPRI-Ministry of Religion.

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