ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KOPERASI TENAGA KERJA BONGKAR MUAT PELABUHAN PANGKALBALAM

Abstract

The research aimed to discover cooperative performence of Tenaga Kerja Bongkar Muat Port of Pangkalbalam, based on financial ratio analysis of  liquidity ratios, solvency ratios, rentability ratios, activity ratios and trend analysis. The method used in this study is quantitative descriptive.

The result of study based on liquidity ratios is still good enough for current ratio and less good for cash ratio. The overall solvency ratio is still less good for total debt to asset ratio and total debt to equity ratio. The overall rentability ratios still enough condition for return on asset and rentability to capital alone. The overall of activity ratio is not good. Based on trend analysis, coorporation is experiencing drop, except for curret ratio, cash ratio, and total debt to asset ratio.

The cooperative TKBM port of pangkalbalam should also submerage the activa to make a greater contribution in produce the remainder of the effort and expected to curb cooperative equity and increase capital by adding to required cooperative members privation.