Institutional Repository | Satya Wacana Christian University: Analisis Laporan Keuangan sebagai Dasar Penilaian Kinerja Koperasi Simpan Pinjam Kota Salatiga

Abstract
This study aims to determined of financial ratio from Koperasi Simpan
Pinjam and find out health level of Koperasi Simpan Pinjam in Salatiga. Study
sample is 24 Koperasi Simpan Pinjam in Salatiga. Four cooperation have not run
a business, five cooperation does not provide data and fiveteen cooperation
become sample in this study. The analysis technique used is descriptive qualitative
and quantitative, after doing research on Koperasi Simpan Pinjam in Salatiga by
calculating financial ratios based on balance sheet and income statement of the
period 2010 – 2011 obtained the following results, according to the ratio of asset
quality can be seen that the cooperative can meet its financial liabilities properly.
For independence and growth ratio, financial performance Koperasi Simpan
Pinjam in Salatiga can be said to be poor. So during the period 2010-2011 in
Salatiga there is one good predicated KSP, 13 predicated KSP is quite good and
one bad predicated.
Keywords: Analysis of financial statements, performance, health assessments.