ANALISIS EFISIENSI DALAM PENGELOLAAN KEUANGAN PADA KOPERASI PEGAWAIAN REPUBLIK INDONESIA

Abstract

The purpose of this study is to explain the roles of UNP civil servant cooperation management to manage his activity related to efficiency in financial management dan decision making. The analysis based on efficiency financial ratios such as total asset turnover, working capital turnover, profit margin, and earning power and also trend analysis years 2005 – 2009 of financial accounting report. The study finding based on financial accounting report years 2005-2009 show that decrease of total asset turnover, increase of profit margin, decrease of earning power based total asset, increase of earning power based on owners’ equity, decrease of working capital turn over and decrease and low of return on working capital. The problem had been happened because of more debt than owners’ equity. In related to the finding is summarized that management had less efficiency in financial managing and it only reached enough efficient based on cooperation standard. In relation to the findings, it is suggested that a) the cooperation find the resource of fund from increase of cooperation members whom increase the owners financial rather than debt and b) the management should separate long term and current members account receivable bank payable.